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All Journal Media Riset Akuntansi Novum : Jurnal Hukum EL-MUHASABA Jurnal Dinamika Akuntansi ELTIN Journal: Journal of English Language Teaching in Indonesia Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Monex: Journal of Accounting Research Economic Education Analysis Journal Kompartemen : Jurnal Ilmiah Akuntansi Pendas : Jurnah Ilmiah Pendidikan Dasar Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan BALANCE: Jurnal Akuntansi, Auditing dan Keuangan JURNAL PENDIDIKAN TAMBUSAI Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming BENING Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat AS-SABIQUN: Jurnal Pendidikan Islam Anak Usia Dini Jurnal Pengabdian UNDIKMA Jurnal Pengabdian kepada Masyarakat Solidaritas: Jurnal Pengabdian Jurnal Ekonomi, Bisnis dan Manajemen Jurnal El-Thawalib Jurnal Pengabdian Masyarakat Bhinneka Jurnal Akuntansi Trisakti Indonesian Journal of Community Services Cel Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Soedirman Accounting, Auditing and Public Sector Journal Darma Sabha Cendekia Jurnal Ekonomi, Bisnis, dan Akuntansi Majapahit Journal of Islamic Finance dan Management Journal of Innovative and Creativity Majapahit Journal of Islamic Finance dan Management JAS (Jurnal Akuntansi Syariah) Padaidi: Journal of Tourism Dedication Padaidi: Journal of Tourism Dedication Balance: Jurnal Akuntansi, Auditing, dan Keuangan Jurnal El-Thawalib JIMEKA BISNIS : Jurnal Bisnis dan Manajemen Islam
Siti Maghfiroh
Universitas Jenderal Soedirman
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Nursing Public Health Social Sciences Other

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Fraudulent Financial Reporting Reviewed from The Perspective of Hexagon Fraud Theory: A Study of Companies Received Special Notation from BEI Mishola Esnawati; Dona Primasari; Siti Maghfiroh
Kompartemen : Jurnal Ilmiah Akuntansi Vol. 23 No. 1 (2025): KOMPARTEMEN, Vol 23 No 1, Maret 2025
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v23i1.24419

Abstract

Fraudulent financial reporting remains a threat to the integrity of global capital markets, undermining investor confidence and causing significant financial losses. This study investigates the factors that influence fraudulent financial reporting using the Hexagon Fraud Theory as a theoretical framework. Data were collected from 138 companies listed on the Indonesia Stock Exchange that received special notation in 2023. The independent variables used are stimulus/pressure, competence/capability, collusion, opportunity, rationalization, and ego/arrogance. This study uses a quantitative approach with multiple regression analysis. The findings show that opportunity is positively correlated with fraudulent financial reporting, stimulus/pressure shows a negative effect. Conversely, competence/ capability, collusion, rationalization, and ego/arrogance do not affect fraudulent financial reporting. These results highlight the complex interaction between internal and external pressures in organizations and emphasize the need for strong internal controls to reduce the risk of fraudulent financial reporting.
Co-Authors Aditiya, Nanda Yoga Aditya Rahmawan Afif Amiluddin Afrida Ariyani Agus Sunarmo Ahmad Sudi Pratikno Amalia, Hikmatul Amalia, Nadhira Ananda, Priska Annafi, Reghina Azti Ansori, Saiful Arifin, Angeli Arofah, Triani Atiek Sri Purwati Aulia Syalwa Salsabila Ayu Wandira Badriyah, Firdatul Bambang, Bambang Setyobudi Chondro W., Akbar Christina Tri Setyorini Christina Tri Setyorini Dewi, Rosmala Kurnia Diah P., Intan Dita Prameswari Dona Primasari Dona Primasari, Dona Eliada Herwiyanti Eliada Herwiyanti Evani, Elsa Saphira Fachry Abda El Rahman Fahrunnisa, Vinny Fajriati, Unun Rizka Fany, Firyal Afria Farida, Yusriyati Nur Faturokhman, Agus Fillomena Ratih, Maria Fiqri A., Amirul Firmansyah, Wildan Rizqy Fitriani, Sirfi Nur Fitrijati, Krisnhoe Rachmi Hudzaifah Icuk Rangga Bawono, Icuk Rangga Ildayani Intan Imam Sutanto Intan M., Oktabriya Jaza, Khoiron Karim , Akhmad Rizqul Larasati Nanda Latifah, Betama Nur Luqman, Moh Mahardika, Cindhita Marheni Marheni Marthanu, Indra Wiguna Mishola Esnawati Muhammad Ridwan Muhammad Tsani , Muhammad Tsani Muizza, Hana Mukaromah, Inna Af’idatul Najilah, Lailatul Nasihin, Ihsan Negina Kencono Putri Negina Kencono Putri Nisa, Zahra Ainun Norrochmat P., Adi Nur Hita, Hafizha Nuraini, Rofifah Nurfadila, Ukhtul Izza nurhamim, nurhamim Nurul Anwar Nurul Fadhilah Octabryan, Agista Ezha Parlindungan, Juliaster Permana, Faishal Pratama, Bagus Hendra Stia PUDJI ASTUTI Rahmawan, Aditya Ramadhanti, Wita Ramadhanti Rimbawan, Teguh Rini Widianingsih Rini Widianingsih, Rini Riva, Isma Dwi Riyani, Vella Putri Rohmah, Kuni Naela Rohmayati, Nita Selvia Rusdarti - Sanjani, M Rafikaraf Sev Rahmiyanti Sholehah, Nurfikri Yatus Sholihah, Siti Mar'atush Sifa, Abdan Sika A., Dimas Sita, Sita Dewi Riyanti Siti Nurhidayah Sofiah, Ulfatus Sugiarto S Sunarmo, Agus Suparlinah, Irianing Suryono, Elan Susilowati, Dewi Sutanto, Intan Imam Sutanto, Intan Imam Tegar, Glorius Tri Retno Wasis Ubaidillah Ubaidillah Ulfa K., Risa Utami, Galuh Mega Utami, Yuni Putri Warsidi Warsidi Wasis, Tri Retno Wati, Widya Anggraini Eka Widiastuti, Nina Ayu Wirawan, Nugroho Budi Wirayudha, Akhira YANTO YANTO Yuni Utami Zahrotul, Anisa Zakaria, Muchammad Ridwan Zakia, Nabila Hainun Zaky, M. Farhan Zubeir Rangkuti, Ahmad Zulfa, Muhamad Abdan