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Journal : Accounting Analysis Journal

The Analysis of Fraudulent Financial Reports Through Fraud Hexagon on Public Mining Companies Wicaksono, Agung; Suryandari, Dhini
Accounting Analysis Journal Vol 10 No 3 (2021): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i3.54999

Abstract

This research with a purpose to verify the effect of financial targets, financial stability, external pressure, supervision effectiveness, external auditor quality, change of auditors, CEO education, CEO duality, state-owned enterprises, political connections on the fraudulent financial report through hexagon fraud theory. Mining sector companies that registered on the Indonesia Stock Exchange in the period of 2017-2019 are the population in this research. The purposive sampling technique is used to select the research sample so as obtain samples of 41 companies and 123 analysis units. Panel regression analysis is an analytical technique that used in this research. The result shows that financial targets and external pressures have positive and significant effects on fraudulent financial reports. Meanwhile, financial stability, supervision effectiveness, external auditor quality, change of auditors, CEO education, CEO duality, state-owned enterprises, and political connections do not affect the fraudulent financial report. This research deduces that the higher financial targets and external pressures in a company make the possibility of management as an agent to commit fraudulent financial reports in order to attract investors will be more vulnerable. Kata Kunci: Fraud Hexagon Theory; Fraudulent Financial Report; F-Score Model
Co-Authors -, Purwoharjono . Suprapto Abiwardhana, Muhammad Fachry Abnan Pancasilawati Achmad Hidayatno Agung Murdani, Agung Agus Ganjar Runtiko Ahmad Sutanto, Ahmad Ahmad, Andi Aziz Aji, Mahendra Puji Permana Akhra, Safa San Ambarwati, Lilik Ambia, Fajril Andre Siswanto, Yudie Andreas V Bombong Andriyus, Andriyus Angeli, Fanesa Anh Dung Do Anita, Efni Anom Wibisono Anwar Us, Kasful Ardana Hendratama Sardjono Arief Epti Nur Putra, Ardian Arif Budiman Syamra Arif Suharson Arif Yachya Arsyil Waritsman Ashshiddiqy, Muhammad Arsy Asrofi Buntoro, Ghulam Az-Zikri, Azriel Nuriswara Badarudin, Luhung Brawijaya, Brawijaya Cardova, Rusdi Agil Dadang Soewargono David Bonggas Dedhi Udiyarsa Dhini Suryandari, Dhini Diani Nurhajati Didi Suryadi Edwin Widodo Eka Budhi Prasetya Eka Setia Nugraha Eko Purwanto Ely Nastiti, Faulinda Emarson Singarimbun, Loi Erwina Erwina, Erwina Eva Paramitha Widyanto, Eva Paramitha Fadhillah, Hannah Fajri, Mufti Al Fanani, Yazid Fauzan Fazairin M Fikra Titan Syifa Galura Teja Utama, Raden Hamdi, Wildan Hidayatul Hamidah, Ghoty Hari Widi Utomo Herman Herwanto , Patah Hidayat, Tedi Huda, Farhat Ibrahim, Wira Muda Tama Indriyanto, Slamet Irawan, Muhammad Randy Islami, Dian Jati, Ardian Mulyo Jatmiko Jatmiko Jubaedah, Dede Julois Pakpahan, Henry Junaidi Junaidi Kencanawati, Dewi Khoiriyah Khoiriyah Kuntoro Mangkusubroto Kurnia, Raden Hayuningtyas Putrinda Kurniawan, Risky Latif, Syahrul Akmal Lawrance Lawrance Leksono, M. Lukman Leni Fitriani, Leni Lilis Suriani Limaran, Alwin Hartono Lina - Mariana, Lina - Mahendra, Yonata Buyung Manapa, Oktaviana Deby Mardhiyyah, Ana Margaretta Septyani Ariesta, Margaretta Septyani Meidi Syaflan, Meidi Mohamad Toha Mohammad Rizal, Mohammad Muhammad Khairul Afdhol N, Novita Fitri nanang nanang Nanda, Diah Putri Elind Nasrullah, Aditya Nikmah, Isnadiatun Nina Yuslaini Nordin, Razif Muhammed Nugraha, Muhammad Dimas Maulana Nurbaeti, Siti Al'fiah Nursupiamin Nursupiamin, Nursupiamin Oktaviani, Tia Otok Herum Marwoto Perdana Kusuma, Nur Makkie Pramudya, Arkan Setia Prawira, Muhammad Rivaldo Priyanto, Wahyu Catur PURWANTI PURWANTI Putri, Maria Gabriela Nawang R. Rizal Isnanto Raden Cahyo Adhi Nugroho, Raden Cahyo Adhi Raden Imam Al Hafis Rahayu, Muhamad Naufal Rahma, Sri Rahmatika Az-Zahra, Rifqi Raissa Listy Almanda, Raissa Listy Rendi Prayuda Renna Ertanti, Susanna Rino Sardanto Ristinah Syamsuddin Riyatno Riyatno Rusmiyati, Mellyani Saekhun Naim Sahputra, Rendi Salma, Nabila Samudra, Amar Maulana Saputra, Fendi Angga Saputri, Adelliya Agil Saputri, Rika Lala Saraswaty, Rina Sherlly Maulana Sidanti, Risang Windu Siti Fatimah Soekardi, Soekardi Suciati, Indah Suhartono Suhendra Suhendra Sukayasa Sulistyani Sulistyani Sundari, Rio Surur, Yoga Muhammad Sy. Nurul Syobah Syarief, Syachrial Tahir, Irmayani Tomi Erfando, Tomi Utamakno, Lakon Wafa, Adhima Rasyadani Wahyu Andi Saputra Wahyu Pamungkas Warli, Dwi Wei, Ding Wibowo, J Ari Windu Adlis, Adria Yhonna Ferry, Yhonna Ying, Xie Yudit Oktanella, Yudit Yulianto, Prafidhya Dwi Zaki, Ekiq Naufal