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All Journal Jurnal Manajemen Terapan dan Keuangan Owner : Riset dan Jurnal Akuntansi FINANCIAL : JURNAL AKUNTANSI Journal of Islamic Accounting and Finance Research Indonesian Journal of Society Development (IJSD) International Journal of Integrative Sciences Indonesian Journal of Economic & Management Sciences (IJEMS)
Wiwik Tiswiyanti
Universitas Jambi
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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FRAUD HEXAGON THEORY ON FRAUDULENT FINANCIAL REPORTING IN TECHNOLOGY SECTOR COMPANIES Reni Indah Kurnia; Enggar Diah Puspa Arum; Wiwik Tiswiyanti
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 10, No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v10i1.565

Abstract

The study's goal is to investigate the effects of the fraud hexagon, which consists of pressure, opportunity, rationalization, capability, arrogance, and collusion, on financial statement fraud as measured by the F-score model in public sector technology companies listed on the IDX in 2021–2022. The total sampling approach was used to determine the sample. The findings demonstrated that the incidence of fraudulent financial reporting was unaffected by pressure measured by financial targets, opportunities measured by ineffective monitoring, rationalization measured by auditor changes, ability measured by director changes, arrogance measured by the frequency of CEO pictures, and collusion measured by government projects all at the same time. A partially analysis revealed that while collusion has an impact on fraudulent financial reporting, financial targets, inefficient monitoring, rationalization, capability, and arrogance do not. Keywords: Fraud Hexagon, Fraudulent Financial Reporting, F-score Model
Co-Authors A.M. Furqon Berlin Dhamos Syahputra Silalahi Dios Nugraha Putra Enggar Diah Puspa Arum Fithri Salsabila Fredy Olimsar Iskandar Sam Istiqomah Melinda Khoirany Misni Erwati, Misni Monica Zuanur Safitri Namira Putri Aninda Natalia Fitria Revini Pranata Nela Safelia Ratih Kusumastuti Reni Indah Kurnia Reni Yustien Sintia Marselina Susfayetti Wirmie Eka Putra Yudi Zulma, Gandy Wahyu Maulana