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All Journal Jurnal Ilmu Sosial dan Ilmu Politik (JISIP) Cosmogov: Jurnal Ilmu Pemerintahan Jurnal Ilmiah Universitas Batanghari Jambi Momentum: Physics Education Journal JURNAL MUQODDIMAH : Jurnal Ilmu Sosial, Politik dan Hummaniora Adi Widya : Jurnal Pengabdian Masyarakat JURNAL PENDIDIKAN TAMBUSAI Unes Law Review Jurnal Review Pendidikan dan Pengajaran (JRPP) MIZAN, Jurnal Ilmu Hukum Meteor STIP Marunda Kumawula: Jurnal Pengabdian Kepada Masyarakat Responsive: Jurnal Pemikiran dan Penelitian Administrasi, Sosial, Humaniora dan Kebijakan Publik Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Sawala : Jurnal pengabdian Masyarakat Pembangunan Sosial, Desa dan Masyarakat Jurnal Pengabdian kepada Masyarakat Jurnal Administrasi Pemerintahan Desa Jurnal Studi Ilmu Sosial dan Politik Madani: Multidisciplinary Scientific Journal Jurnal Digitalisasi Akuntansi JANE (Jurnal Administrasi Negara) Jurnal Pendidikan Islam Journal of Innovative and Creativity AIM: Journal of Islamic Education Management
Rudiana Rudiana, Rudiana
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Fraud Hexagon Elements as a Determination of Fraudulent Financial Reporting in Financial Sector Services Maryani, Neni; Natita, Rendi Kusuma; Rudiana, Rudiana; Herawati, Tuti
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.4136

Abstract

The goal of this study is to examine the impact of all fraud factors. Hexagon Model in order to detect fraudulent financial reporting which will form a fraudulent financial reporting based on the fraud hexagon elements. The test for determining the elements of the fraud hexagon that affect fraudulent finan-cial reporting will use the Wald Test and G Test, the likelihood ratio test using the stepwise regression and forward regression methods. Furthermore, the fea-sibility test model will be carried out. If the model formed does not pass the series of tests, there will be some improvements to the model to test the regres-sion specification error test (RESET). This is the strength of this study if we compare to previous studies. This Study shows that The Opportunity is viewed from the ineffectiveness of the supervisor, and the change of the chairman of the internal auditor influences fraudulent financial reporting. Other causes include financial target pressure, external pressure, and personal financial demands; Opportunity in terms of external auditor quality; Rationalization based on external auditor change and audit opinion; Capability that is seen from a change of directors; The amount of images of CEOs and CEO politicians demonstrates arrogance; and collusion which is reviewed from the amount of audit fee has no effect on Fraudulent Financial Reporting.
Co-Authors Abdillah, Shidqi Addinari, Shabina Sundus Afifah, Dian Fitriani Agustin, Regita Ayu Ali, Muhammad Farhan Andini, Saskia Ayu Ardana, Naisila Refa Ardiansyah, Abd Aziz Arer, Rera Aka Arrafi, Muhammad Ruhbani Avarell, Shaundra Arya Buchori, Rega Imam Dayatri, Najwa Mayang Dharmawan, Ivan Eka Intan Kumala Putri Eli Nurlaela Sari Endang Rahmawati, Endang Faturahman, Muhammad Andika Hera Novia Hermawan, Ananda Salsabila Hidayat, Vicky Husni Abdullah Irliawan, Ryan Ivan Darmawan Iyep Saefulrahman Janatun, Muthi Januariska, Nazwa Nafisha K, Salviaputri Irsha Kamil, Rafli Raihan Khamini, Salviaputri Irsha Kuds, Salsa Bilkis Kusumah, Mochamad Zaky Rifaldi Maharani, Dhinda Dwi Maryani, Neni Mochamad Arya Ramdhani Muhammad Ramdhan Rizqi Muhtarudin Muhtarudin Nandang Alamsah Deliarnoor Natita, Rendi Kusuma Nazirah, Nazirah Nugraha, Ginanjar Diki Nurbaedah, Nurbaedah Nurhakim, Rezha Fauzi Nurhaliza, Jasmine Nurlita, Dwie Shinta Nurpadilah, Fitri Hasanah P. H, Ananda Salsabila Prasetyo, Shakila Adzira Putri Putri, Tiara Sukmana Rahmat, Dadang Romdoni, Sahrul Saefulloh, Encep Lucky Selvi Centia Setiawati Setiawati Silvyana, Anastasia Siregar, Tetra Veronika Sumantri, Ade Suria Sumarsono, Muhammad Mifzal Surya Balebat, Mohamad Rafi Sutisna, Jajang Taryana, *Agus Tompunuh, Joshua Dean Eukharisti Prabowo Ufa Anita Afrilia Viona Azzahra Yayan Nuryanto Zefanya, Bintang Zharfan, Selby Zahirah