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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan Jesya (Jurnal Ekonomi dan Ekonomi Syariah) YUME : Journal of Management JURNAL MANAJEMEN BISNIS Research In Management and Accounting (RIMA) Atma Jaya Accounting Reseach (AJAR) Jurnal Review Pendidikan dan Pengajaran (JRPP) Amnesty: Jurnal Riset Perpajakan Management Studies and Entrepreneurship Journal (MSEJ) INVOICE : JURNAL ILMU AKUNTANSI Tata Kelola Journal Online Manajemen ELPEI (JOMEL) Journal of Accounting and Finance (JAF) Center of Economic Students Journal (CSEJ) Paradoks : Jurnal Ilmu Ekonomi Indo-Fintech Intellectuals: Journal of Economics and Business West Science Social and Humanities Studies Public Service And Governance Journal Advances in Managerial Auditing Research Advances in Taxation Research Celebes Journal of Community Services Golden Ratio of Taxation Studies J-CEKI Atestasi : Jurnal Ilmiah Akuntansi Research In Management and Accounting (RIMA)
Darwis Lannai
Universitas Muslim Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Advances in Managerial Auditing Research

 1 
The Influence of Fraud Hexagon on Financial Statement Fraud Rahmawati, Rahmawati; Lannai, Darwis; Shaleh, Musliha
Advances in Managerial Auditing Research Vol. 2 No. 3 (2024): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v2i3.146

Abstract

Purpose: This study examines the influence of the fraud hexagon elements—pressure, opportunity, rationalization, capability, ego, and collusion—on detecting fraudulent financial statements in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Research Design and Methodology: The research, meticulously designed, focuses on a sample of 52 manufacturing companies listed on the IDX from 2019 to 2021, selected using purposive sampling based on specific criteria. The fraud hexagon elements are measured through variables such as financial targets, changes in directors, political connections, the nature of the industry, auditor changes, and multiple CEO positions. The data analysis is conducted using multiple linear regression to assess the impact of these variables on financial statement fraud. Findings and Discussion: The findings, of significant importance, indicate that financial targets, changes in directors, and CEO duality have a positive and significant effect on fraudulent financial statements, suggesting that these factors increase the likelihood of fraud. The nature of the industry exhibits a negative and significant effect, implying that certain industry characteristics may reduce fraud risk. In contrast, political connections and auditor changes show a negative and insignificant effect, indicating no substantial impact on fraud detection. Implications: The study highlights the importance of considering multiple governance and operational factors when assessing fraud risk. It suggests that firms and regulators should enhance oversight mechanisms, particularly in areas where fraud risk is heightened due to management dynamics or financial pressures.
Co-Authors Adhi Supriadi Amin, Asbi Andi Ainun Insyirah Andi Asmaul Husna Andi Naurah Afifah AR Pelu, Muhammad Faisal Arman Jaya Asbi Amin Azisah Khairunnisa Nurul Qolbi Basri Modding Burhanuddin Burhanuddin Chalid, Lukman Elvina Maudi Haldin Ernawati Fadel Azyumardi Syahban Farinal, Putri Regita Fidrianti Fattah Hamzah Ahmad Hamzah Ahmad, Hamzah Hardiyanti, Hera Hemeto, Vivianty D Ikhtiari, Kirana Junaid, Asriani Katili, Anistya Ramdyani Khairullah, Muhammad Nuryamin Akbar Kirana Ikhtiari Kusuma, Andry Laekkeng, Mursalim Lukwardani, Dwi Hesti Mas’ud, Masdar Muh. Arsyad Muh. Su'un Muh. Su’un Muhammad Abduh Muhammad Abduh Muhammad Abhizar Ramadhan Muhammad Nur Muhammad Reza Ramdani Muhammad Syafi'i A. Basalamah Mursalim Mus, Abdul Rahman Mus, Rahman Muslim Muslim Muslim Muslim Nassaruddin, Fadliah Nurfadila nurfadila Putri Utami, Fitrah Rahmawati, Rahmawati Ratna Sari Rianthy, Gina Anggi Romalos, Intan Shofia Kota Salmawati Salmawati, Salmawati Saputri, Sri Ayu Shaleh, Musliha Siti Aulia. M St. Hartati Haeruddin Subhan Subhan Subhan Sucipto Rahman, Muh Nur Sudirman, Sitti Rahma Suriyati, Suriyati Suun, Muh Suwandi Suwandi Syahruddin, Sahril Syukur, Sri Rahayu Ummu Kalsum Yundari, Yundari Zahara Saputri