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All Journal Infestasi JURNAL PENDIDIKAN DASAR PERKHASA Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI VOX EDUKASI: Jurnal Ilmiah Ilmu Pendidikan Math Educa Journal Jurnal Mantik JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Pendidikan Dasar Perkhasa Jurnal Pengabdian kepada Masyarakat Nusantara International Journal of Business, Economics, and Social Development International Journal of Research in Community Services Journal of Educational Sciences In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Inspirasi: Jurnal Pengabdian Masyarakat Moneta : Journal of Economics and Finance
Anike Putri, Anike
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Detecting of Fraudelent Financial Report: Perspective F Score Modeling Himmah, Elok Faiqoh; Nugraha, Albi; Putri, Anike; Nadiyah Rahmani, Annisa
InFestasi Vol 21, No 2 (2025): DECEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v21i2.32246

Abstract

This study aims to detect fraud in financial statements using the F Score model and hexagon fraud determinants. These six proxies are used in the research model to analyse and detect possible fraudulent financial reporting in companies based on financial stability; capability, which is formed by changes in the board of directors; collusion, which is formed by the company's involvement in government projects; opportunity, which is formed by the nature of the industry; rationalisation, which is formed by changes in auditors; and ego, which is formed by the frequent appearance of the CEO's photo. The study approach is descriptive quantitative. The sampling technique is non-probability sampling using the purposive sampling method. This study involved a sample size of 30 companies, which collectively provided 150 annual reports. The data analysis method used is panel data regression analysis using Eviews software version 13. The results show that four of the six hexagonal fraud components significantly influence the potential for misleading financial reporting. Meanwhile, collusion, proxied by company involvement in government projects, and opportunity, proxied by industry nature, do not influence the likelihood of misleading financial reporting.
Co-Authors Adriana , Delvia Agustina , Rindawati Andriani, Yuniza Anggraini, Tiyas Annisa Nadiyah Rahmani Asriyati, Novi Aulia, Azwani Azzahra Andranela, ragilia Azzahra, Ragilia Bimo, Antonius Cen, Sovia Cristiani, Ester Dian Novita Sari, Dian Novita Dian, Kaca Dianty, Astari Dwi Cahyadi Wibowo, Dwi Cahyadi Eko Purwanto Elok Faiqoh Himmah Emilia Dewiwati Pelipa, Emilia Dewiwati Fitri, Yuliani Fitri, Yuliani Fitri Gantine Lestari, Putri Hasibuan, Muhammad Irwansyah Jisika Lestari, Putri Gantine Luntungan, Antonius Bimo Rentor Maimunah, Maimunah Mardhiyah , Sakinatul Marsilena , Nia Meila, Kaca Dian Melinda Rismawati, Melinda N. Heriyah Nugraha, Albi Praduita , Andry Rani Putri Prasetya , Septian Pratama, Obib Madhandi Rusdi Rusdi Safri, Hayanuddin Siregar, Johannes Kristian Subekti, Muhammad Rian Sulaksana, Hesti Hesnawati Watini, Sinta Sukma Yenita Roza