Article Per Year (5 Year)
p-Index From 2020 - 2025
0.947
P-Index
This Author published in this journals
All Journal JEM: JURNAL EKONOMI DAN MANAJEMEN Jurnal Ilmiah Edunomika (JIE) Jurnal Ilmiah ASET JIB : Journal Islamic Banking Jurnal Pengabdian kepada Masyarakat Iltizamat : Journal Of Economic Sharia Law and Business Studies
Siti Amaroh
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Ilmiah Edunomika (JIE)

 1 
FINANCIAL STATEMENT FRAUD DETECTION MENGGUNAKAN FRAUD HEXAGON THEORY PADA PERUSAHAAN DI JAKARTA ISLAMIC INDEX Muhammad Arsad; Siti Amaroh; Bayu Tri Cahya
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11778

Abstract

The research aims to analyze indications of fraud by using the fraud hexagon in companies registered on the Jakarta Islamic Index (JII) for 2019-2021. The sample selection technique uses a purposive sampling technique, the number of research samples is 14 companies. The research uses analytical techniques using e-views tools. The results of the study prove that: (1) external pressure which is proxied has a significant effect on the detection of fraudulent financial statements; (2) financial stability has a significant effect on the detection of financial statement fraud; (3) financial targets have a significant effect on the detection of fraudulent financial reporting; (4) change of directors (DCHANGE) has no significant effect on the detection of fraudulent financial reporting; (5) ineffective monitoring has no significant effect on the detection of fraudulent financial reporting; (6) the nature of industry has a significant effect on the detection of fraudulent financial reporting; (7) change of auditor (AUDCHANGE) has no significant effect on the detection of fraudulent financial statements; (8) the frequent number of CEO's picture (CEOPICT) has a significant effect on the detection of financial statement fraud; and (9) collusion (COL) has no significant effect on the detection of financial statement fraud. Keywords: Fraud Hexagon, External Pressure, Financial Stability
Co-Authors Adita Miftahul Janah Bayu Tri Cahya Dela Leli alya febrianti Faridatuz Zahroh Masturin Muhammad Arsad Muhammad Fikri Mahreza Naila Uswatun Hasanah Nuriddzati Aisyah Oniek Ragil Puspitasari