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All Journal EkoBis ( Ekonomi & Bisnis ) Nominal: Barometer Riset Akuntansi dan Manajemen MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Diponegoro Journal of Accounting AKSES: Jurnal Ekonomi dan Bisnis Jurnal Akuntansi Owner : Riset dan Jurnal Akuntansi International Journal of Supply Chain Management JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) ProBisnis : Jurnal Manajemen IIJSE
Warsito Kawedar
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Transportation

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Journal : IIJSE

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Hexagon Fraud Theory Analysis on Financial Statement Fraud Mahardika, Ratu Persada Pahlevi Pasca; Kawedar, Warsito
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6157

Abstract

The purpose of this study is to investigate the effect of Hexagon Fraud Theory (financial stability, external pressure, financial targets, nature of the industry, ineffective supervision, external auditor quality, auditor turnover, director turnover, arrogance, and state-owned enterprises) on financial statement fraud. The research sample consisted of 15 construction companies listed on the Indonesia Stock Exchange during the period 2018-2022. This study uses multiple regression analysis to test the research hypothesis. The results show that external pressure, financial targets, the nature of the industry, external auditor quality, auditor turnover, director turnover, and arrogance affect financial statement fraud.
Co-Authors - Suwanti Agus Purwanto Aunur Rohman, Fauzan Bintoro, Vareza Andru Handayani, Rr. Sri I Nyoman Sunarta IKA JUNIARTA LUBIS Irmawati Mahardika, Ratu Persada Pahlevi Pasca Maria Cita Verene Gunadi Mohammad Fahmi Shodiq, Mohammad Fahmi Naura, Refin Magiya Pasaribu, Maxielant Joshua Firdaus Prasetya, Lutfu Ferdinan Probosari, Desiana Catur Rahmadani, Erisa Rizkyana, Fitrarena Widhi RR Sri Handayani Rr. Sri Handayani SATRIYAS ILYAS Simarmata, Jhon Kenedy Sodikin . Warji Permana