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All Journal Jurnal Keperawatan Proceeding International Conference on Information Technology and Business Pharmascience Paedagogie JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Ilmiah Dikdaya J-Dinamika: Jurnal Pengabdian Kepada Masyarakat CIVITAS (JURNAL PEMBELAJARAN DAN ILMU CIVIC) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences JURNAL BIOSHELL Jurnal Ilmiah Wahana Pendidikan Proceeding Biology Education Conference Proceeding International Seminar of Islamic Studies COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Pancaran Pendidikan JRAP (Jurnal Riset Akuntansi dan Perpajakan) Prosiding Seminar Nasional Pascasarjana Jurnal Ilmiah Research Student Jurnal Pendidikan dan Sosial Humaniora
Suratno Suratno
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Fraudulent Financial Statement Detection Based on Hexagen Fraud Theory (Study on Banking Registered in IDX Period 2015 - 2019) Selvi Novita Fouziah; Suratno Suratno; Syahril Djaddang
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6907

Abstract

This study was to examine the relationship between Hexagon Fraud consisting of financial stability, external pressure, nature of industry, ineffective monitoring, TATA, CEO education, managerial ownership, and state owned entreprise to fraudulent financial statements with audit committees as moderation. The sample in this study as many as 28 companies and 100 units of analysis taken based on purposive sampling techniques from all banks listed on IDX in 2015-2019. This study uses the Moderated Regression Analysis (MRA) method with the SPSS 25 analysis tool.The results showed that the financial stability, managerial ownership, and state owned entreprise relevant to detecting fraudulent financial statement. In addition, the variable audit committee is able to moderate variable external pressure and managerial ownership against fraudulent financial statements. While other factors consisting of external pressure, nature of industry, ineffective monitoring, TATA, and CEO Education are irrelevant in detecting fraudulent financial statement.
Co-Authors Acep Suherman Agung Fajar Ilmiyono Ahmad Syaifudin Alif Mardiana Alwan Abdurahman Amilin Amilin Anak Agung Istri Sri Wiadnyani Ariani Palupi Blandina Hendrawardani Debby Pratama Nugraha Desyandri Desyandri Djaddang, Syahril Doni Al Ifhan Donni Al Ifhan Dr. Ir. M. Syarief, MP Dwi Husiano Eka Budi Yulianti Eko Aprilawati Elok Nur Faiqoh Evi Mulyani Fika Purnamasari Fitri Akbariah Halimah Sadiyah Haning Hasbiyati Heni Pujiastuti Hieronimus Amandus Hotma P. Panggabean I Ketut I Ketut Mahardika Ida Zulaeha Inggita Sukma Anggreini J.M.V Mulyadi Masrukhin Masrukhin Mohammad Rizki Fadhil Pratama Muhammad Muhyi Nizlel Huda Nurjannah Nurjannah Nurmala Ahmar Nurul Hidayah Puji Lestari Pakarti Riswanto Pipit Awwalina Farihin Yadinta Putri Kharomah Retno Dwi Handayani Rima Rianti Rina Nurmalina Sailendra Sailendra Selvi Novita Fouziah Silvia Qaulina Damayanti Sri Nurnaningsih Sudaryono Sudaryono Sukma Dewi Hapsari Sumiati Sumiati Sumiati Sumiati Sunti. A. Pratiwi Timbul Bona Nainggolan Tri Widyastuti Triowali Rosandy Ulyana Maulidiyah Widarto Rachbini Widarto Rachbini Wiwin Setio Wati Yeni Nur’aeni Yushardi Yushardi