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All Journal Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Sakina Sumbari
Universitas Riau
Humanities Economics, Econometrics & Finance Social Sciences

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ANALISIS MODEL FRAUD HEXAGON DALAM MENDETEKSI POTENSI KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN BUMN : ANALYSIS OF FRAUD HEXAGON TO DETECT FRAUD ON FINANCIAL STATEMENT Sakina Sumbari; Kamaliah Kamaliah; Ruhul Fitrios
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 1 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.1.179-196

Abstract

The purpose of this study was to determine the effect of stimulus, opportunity, rationalization, ability, ego, coalition on fraudulent financial statements. The population in this study are state-owned companies listed on the IDX for 2016-2020. Sampling using purposive side. In order to obtain a sample of 12 companies. The type of data used is secondary data with documentation. Data analysis used logistic regression analysis. The results showed that stimulus, ego, coalition had a positive and significant effect on fraudulent financial statements, opportunity had a negative and significant effect on fraudulent financial statements, rationalization and ability had no effect on fraudulent financial statements
Co-Authors Kamaliah Kamaliah Ruhul Fitrios