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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Aplikasi Akuntansi AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal Ekonomi Bisnis Indonesia International Journal of Trends in Accounting Research Media Riset Akuntansi Auditing & Informasi Jurnal Akuntansi Trisakti IJEMA
Muhammad Nuryatno Amin
Universitas Trisakti
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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HEXAGON FRAUD IN FRAUDULENT FINANCIAL STATEMENT: PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BEI PERIODE 2018-2021 Mohammad Al Muhthadin; Muhammad Nuryatno Amin
Jurnal Aplikasi Akuntansi Vol 8 No 1 (2023): Jurnal Aplikasi Akuntansi, Oktober 2023
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v8i1.292

Abstract

The study aims to shed light on the role of hexagon fraud elements in presenting misleading financial data by companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2021. Purposive sampling was employed to compile information from 82 companies for this research. This study makes use of logistic regression analysis. Financial statement fraud was found to be influenced solely by arrogance as opposed to factors such as external pressure, director change, effective monitoring, rationalization, or conspiracy. Based on agency theory, it can explain how fraudulent financial statements occur so that companies and investors can be prevented later.
Analisis Pengaruh Tata Kelola Perusahaan Terhadap Penghindaran Pajak Yulita Widya Putri; Muhammad Nuryatno Amin
Indonesian Journal of Economics Management and Accounting Vol. 3 No. 6 (2026): IJEMA - Juni 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Metode penelitian ini yakni metode penelitian deskriptif dan metode kuantitatif. Teknik sampling yang dipakai yakni purposeful sampling. Dari kriteria yang sudah diputuskan, ada 20 perusahaan industri real estate terdaftar di BEI antara tahun 2017 hingga 2021. Teknik analisis data dipakai di penelitian ini meliputi analisis deskriptif, analisis regresi linier berganda, uji hipotesis klasik, uji koefisien determinan, uji kelayakan model dan uji hipotesis. Temuan memperlihatkan kepemilikan institusional berefek negatif pada penggelapan pajak. Ukuran perusahaan serta komite audit memberikan pengaruh positif penghindaran pajak. Kompensasi eksekutif tak memberikan pengaruh penghindaran pajak.
Co-Authors Dhea Ramadani Mirwan Hasnawati Hasnawati Helti Cledy Ika Wahyuni Junius Menafati Waruwu Lidya Sarai Maria Qibti Mahdiana Mohammad Al Muhthadin Rifaldi Rafli Suyono Vivi Hendryani Yulita Widya Putri