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azzahra, an suci
Universitas Pembangunan Panca Budi
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Literatur Review Teori Hexagon Dalam Mendeteksi Fraud Pada Laporan Keuangan Annisa Khairani; Yulia Ribuna Br Bangun; Abel Sonia S; An Suci Azzahra
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This article reviews the hexagon theory in detecting fraud in financial statements. This article aims to find out how the results of research in 2025 regarding the hexagon theory in detecting fraud in financial statements? And what are the measurement indicators of the 2025 research results regarding the hexagon theory in detecting fraud in financial statements? The method of writing this scientific article is with qualitative methods and literature review (Library Research). Data obtained from conducting literature studies from various studies on fraud conducted in 2025 from national journals obtained from the Google Scholar page and researchers conducted for all studies in Indonesia. Researchers conducted data searches using the keyword “Hexagon Theory in Detecting Fraud”. The results obtained the most influential factor in detecting fraudulent financial statements is stimulus in 9 articles. Then the next factors are capability in 7 articles, collusion in 6 articles, opportunity in 5 articles, rationalization in 5 articles, and arrogance in 5 articles. The results obtained in the measurement indicators are stimulus with 3 projections, opportunity with 3 projections, rationalization with 2 projections, capability with 1 projection, arrogance with 6 projections, and collusion with 5 projections.
Pengaruh Stabilitas Keuangan, Pengawasan, Dan Kualitas Auditor Kecurangan Laporan Keuangan Sektor Industri Pada Bursa Efek Indonesia (BEI) Dio Jeremia Sembiring; Seprianto Purba; Shaila Pratika Sari; Stephanie Imaylia Napitupulu; An Suci Azzahra
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i2.2954

Abstract

This study aims to analyze the influence of financial stability, ineffective monitoring, and auditor quality on financial statement fraud in processed food sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The research uses a quantitative approach with a causal associative design. The sample consists of 16 companies with a total of 48 observations. Data were analyzed using multiple linear regression with SPSS 25. The t-test results show that all three independent variables significantly affect financial statement fraud with significance values as follows: financial stability (t = 4.648; sig. = 0.000), ineffective monitoring (t = 51.836; sig. = 0.000), and auditor quality (t = 7.135; sig. = 0.000). The F-test result shows an F value of 6142.986 with a significance level of 0.000, indicating that the regression model is highly significant in predicting financial statement fraud. Based on these findings, it is recommended that companies strengthen internal oversight, select high-quality auditors, and maintain financial stability to minimize potential fraud that could harm stakeholders.
Pengaruh Likuiditas, Leverage Dan Tata Kelola Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Sektor Industri Di Bursa Efek Indonesia (BEI) Dio Jeremia Sembiring; Seprianto Purba; Shaila Pratika Sari; Stephanie Imaylia Napitupulu; An Suci Azzahra
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i2.2955

Abstract

This study aims to analyze the effect of liquidity, leverage, and corporate governance on tax avoidance in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The research used a quantitative approach with secondary data analyzed through multiple linear regression using SPSS 25. The results show that partially, liquidity (CR) has a significant effect on tax avoidance with a significance value of 0.048, leverage (DER) with 0.010, and corporate governance (BDOUT) with 0.029. Simultaneously, all three variables also have a significant effect on tax avoidance, with an F-value of 5.896 and a significance level of 0.003. These findings indicate that financial structure and corporate governance mechanisms play an important role in influencing corporate tax compliance. Therefore, it is recommended that companies maintain a healthy financial structure and strengthen governance practices to minimize tax avoidance.
Penerapan Teori Triangle Dalam Mendeteksi Kecurangan Laporan Keuangan Rizka Fazria; Salsabila Azzahro Lubis; Alma Hafsa Fadilah; Salshabilla Nayma; An Suci Azzahra
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i2.2958

Abstract

This study aims to analyse the application of Fraud Triangle Theory in detecting financial statement fraud through a literature study of 20 scientific articles published in 2023-2024. The Fraud Triangle Theory developed by Donald R. Cressey highlights three main elements that cause fraud, namely pressure, opportunity, and rationalisation, all of which must be present for fraud to occur. Based on analysis of the selected articles, it was found that pressure, both internal and external, was the main driver of financial statement fraud, with 19 out of 20 articles stating a significant influence. The element of opportunity was also consistently identified as an important factor, where weaknesses in internal control opened up space for financial manipulation. Meanwhile, rationalisation plays a role in morally or ethically justifying fraudulent acts. This study confirms that the three elements of Fraud Triangle Theory significantly influence the occurrence of financial statement fraud and provides recommendations for future fraud detection models to focus more on identifying indicators of pressure, opportunity and rationalisation in the company's internal control system to effectively improve fraud prevention and early detection
Pengaruh Leverage, Profitabilitas, Dan Ukuran Perusahaan Terhadap Tax Avoidance Sektor Transpormasi Rizka Fazria; Salsabila Azzahro Lubis; Alma Hafsa Fadilah; Intan Afriliyani; An Suci Azzahra
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i2.3000

Abstract

The purpose of this study is to evaluate the effect of leverage, profitability, and company size on tax prevention in the transformation and logistics industry during the period 2021-2024. Businesses use legal tax planning methods to avoid taxes by not violating tax laws. A quantitative method, comparative causal approach, was used in this study. The study population consisted of 37 businesses, which were taken as a sample of 18 businesses using purposive sampling technique. There were 72 observation data and 5 outlier data were excluded from the population, which resulted in a total of 67 observation data. While the independent variables consist of leverage (DAR), profitability (ROA), and total asset size of the company (Log Natural Assets), the dependent variable for tax avoidance is proxied by the Rate of Cash Effective Tax (CETR). The results show that only business size has a partially negative effect on tax avoidance; leverage (p=0.646) and profitability (p=0.686) have no effect. Three variables have a significant effect on tax prevention simultaneously (F=3.368; p=0.024), with the ability to explain 12.8% of the variation (R2 = 0.128).
Co-Authors , Yunita Sari Rioni Abel Sonia S Abel Sonia S Adila Sari Afrida Yani Siahaan Agustina R.T. Sitompul Aliyah, Dini Rahma Alma Hafsa Fadilah Alyuna Andini Amalia, Sabrina Rizky Annisa Fajariah Damanik Annisa Khairani Annisa Khairani Anwar Suhut Arini Arini Aurora, Titania Ayu Wirdha Ningsih Ayu Wirdha Ningsih Ayu Wirdha Ningsih Azlin, Nuraini Bangun, Mudtiani Hakim Br. Bangun, Yulia Ribuna Br Bangun Br. Bangun, Mudtiani Hakim Dina Izzati Dio Jeremia Sembiring Dio Jeremia Sembiring Dona Olivia Sihombing Eka Susilawaty, Tengku Febriani Nur Rahman HS, Widy Hastuty Indah Lestari Indriany Intan Afriliyani Iskandar Muda Juliarta Elisabeth Silitonga Larasasti, Sindy Liza Seftina Lubis, Nurmala Sari Lukna, Yohanes Lukna, Yohanes Kevin Maisya Delani Manao, Marcella Chintya Marcella Chintya Manao Marshanda Marshanda Meigia Nidya Sari Meiman Kristian Putra Gulo Melanie Octavia Mika Debora Br Barus Miranda, Aqilah Muhammad Agus Muljanto Muhammad Khoiri Luthfi Muhammad Khoiri Luthfi Muhammad Luthfi Nabila Rahmadayanti Nabila Rahmadayanti Nabila Yolanda Nabila, Talitha Nada Syifa Athaya Nancy Mayriski Siregar Nasib Natasha Natasha Natasha Natasha, Natasha Nayla Nurul Putri Nayla Nurul Putri Nova Elisabeth Hutagalung Nuraini Azlin Nuraini Azlin Octavia, Melanie Panjaitan, Gloria Oktavania Parsi, Citra Amelia Prana Ugiana Gio Pratama, Rizky Raditya Pricillia D. Valentine Pricillia Deborah Valentine Purba, Seprianto Putri, Nayla Nurul Riska Franita Rizka Fazria Rizky Raditya Pratama Salsabila Azzahro Lubis Salshabilla Nayma Sambas Ade Kesuma Sari, Adila Sari, Meigia Nidya Sari, Putri Utami Permata Seprianto Purba Septika, Edya Nashwa Shaila Pratika Sari Sihombing, Dona Olivia Silitonga, Juliarta Elisabeth Sindy Larasasti Sirait, Netty Julianti Sitorus, Atikah Zuhra Sri Risqi Widiyanti Stephanie Imaylia Napitupulu Suci Ramadhani Suci Ramadhani, Suci Suti Agustin Talitha Nabila Talitha Nabila Tamba, Rani Rosya Tampubolon, Merna Gletesya Tanti Septiani BR Sembiring Tengku Eka Susilawaty Tsamara Nayla Safitri Valentine, Pricillia D. Vina Arnita Vista Alisha Zahrani Widy Hastuty HS Yulia Ribuna Br Bangun Zulpa Okta Nita Zulsahyani Limbong