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All Journal ETIKONOMI J-MAS (Jurnal Manajemen dan Sains)
Dio Alfarago
Directorate General of Taxes
Economics, Econometrics & Finance Social Sciences

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Journal : ETIKONOMI

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Do Fraud Hexagon Components Promote Fraud in Indonesia? Dio Alfarago; Azas Mabrur
ETIKONOMI Vol 21, No 2 (2022)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/etk.v21i2.24653

Abstract

This study provides information about the likelihood of the natureof fraud companies so that investors and stakeholders can makebetter decisions. The Beneish model and the fraud theory aretwo well-developed ideas for understanding fraud motivationsand detecting earnings manipulation in a corporation. Unlikeprevious studies using the fraud triangle, this study uses the latesttheory (the fraud hexagon) perspective to detect fraud actions.Thus, this study aims to examine the applicability of the fraudhexagon components in combination with the M-score fromthe Beneish model. Seventy-six manufacturing firms listed onIndonesia Stock Exchange from 2015 to 2019 were chosen assamples. The findings confirmed that enterprises with fraud tendto: be more financially stable, be more leveraged, have higherprofitability, have cooperation projects with the government, havemore related-party transactions, have more auditor changes, beless liquid, less changing directors, be less supervised, and lessdisplay CEO.’s picture.JEL Classification: K40, K42
Co-Authors Luthfi Aziz Bakhtiyar Mabrur, Azas