Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi
Selvi Fouziah
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Relevansi Teori Fraud Hexagon dalam Mendeteksi Fraudulent Financial Statement Pada Perusahaan Sektor Perbankan Selvi Fouziah; Suratno Suratno; Syahril Djaddang
SUBSTANSI Vol 6 No 1 (2022): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (400.213 KB) | DOI: 10.35837/subs.v6i1.1525

Abstract

This research aims to analyze the relevance  of fraud hexagon theory against  fraudulent financial statement. The population in this study was all banks listed on the Indonesia Stock Exchange (IDX) in 2015-2019. While the sample in this study as many as 28 companies and 100 units of analysis taken based on purposive sampling techniques. The study used multiple linear regression methods with the SPSS 25 analysis tool. The results showed that the relevant factors in detecting fraud in financial statements consisted of financial stability, managerial ownership, and state owned entreprise. While other factors consisting of external pressure, nature of industry, ineffective monitoring, TATA, and CEO Education are irrelevant in detecting the possibility of fraud in banking financial statements.
Co-Authors Djaddang, Syahril Suratno Suratno