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All Journal JURNAL ECONOMIA Jurnal Akuntansi Aktual AFRE Accounting Financial Review JMM (Jurnal Masyarakat Mandiri) Owner : Riset dan Jurnal Akuntansi Berdikari: Jurnal Pengabdian Masyarakat Indonesia JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Asia Pacific Fraud Journal Jurnal Indonesia Sosial Sains eProceedings of Management Community Service Seminar and Community Engagement (COSECANT) Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital
Ruri Octari Dinata
Universitas Telkom
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences Other

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Journal : AFRE Accounting Financial Review

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Fraudulent Financial Statement: Implementation of XBRL and Perspective Fraud Hexagon In 5.0 Era Lestari, Tri Utami; Dinata, Ruri Octari
AFRE (Accounting and Financial Review) Vol. 7 No. 2 (2024): Vol. 7 No. 2 Juni 2024
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i2.11912

Abstract

This study aims to examine implementation of XBRL and fraud hexagon on the fraudulent financial statement. The purpose of this paper is to determine the influence of implementation of XBRL, stimulus, ego, capability, rationalization, collusion, and opportunity on the fraudulent financial statement. This study employs a quantitative approach to explain the relationship among the variables. The samples in this study is limited to non-financial state-owned companies in Indonesia. The data from non-financial stated-owned enterprises In Indonesia were collected and the analysed through the panel data. Results show that the implementation of XBRL and the fraud hexagon perspective have a simultaneous effect on fraudulent financial statements. This study expands on previous works by investigating the Influence of XBRL Adoption on Financial Reporting Timeliness: Evidence from Indonesian Banking Industry. Such empirical evidence is expected to be used by companies, regulators and researchers in understanding factors that influence financial reporting fraud in non-financial state-owned companies. The samples in this study is limited to non-financial state-owned companies in Indonesia.DOI: https://doi.org/10.26905/afr.v7i2.11912
Co-Authors Achmad Rizal Aji Dedi Mulawarman Annisa Nurbaiti Aulia Ferina Sendhitasari Aulia Ferina Sendhitasari Deannes Isynuwardhana Dien Rahmawati Dini Wahjoe Hapsari Djusnimar Zultilisna Dudi Pratomo Fajra Octrina Gugus Irianto Hanif Azhar Hilda Hilda Hilda Salman Said Hilda Salman Said Hilda Salman Said Meideni, Sherin Nadya Muhammad Wafaa Al Ayyubi Munthasir, Farros Rhamzi Nurvita Trianasari Putri, Alvira Dwi Putri, Devany Shafira Putri, Deyya Ananda Rosydah, Leila Hasnah Rr Sri Saraswati Said, Hilda Salman Sultan Muhammad Dhava Tri Utami Lestari Tri Utami Lestari Wahdan Arum Inawati Wahmisari Priharti Wiwin Aminah Yasinta, Yasinta Rizki Amalia