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All Journal Journal of Contemporary Accounting
Mirza Aulia Nur Fajri
Department of Accounting, Telkom University, Bandung, Indonesia
Economics, Econometrics & Finance

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How is financial reporting fraud with the fraud hexagon approach before and during Covid-19 pandemic? Dedik Nur Triyanto; Mirza Aulia Nur Fajri; Dhian Wahyuni
Journal of Contemporary Accounting Volume 5 Issue 2, 2023
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol5.iss2.art4

Abstract

This study investigates the impact of fraud hexagons on financial statement fraud in property and real estate sector companies listed on the Indonesian stock exchange before and after the covid-19 outbreak. The study's sample size was 168 data points. To evaluate the hypothesis, the data analysis approach employs logistic regression, as well as sample paired t-tests and the McNemar test. The findings revealed that financial statement fraud was influenced by pressure, rationalization, and capability. Meanwhile, chance, arrogance, and collaboration have little effect on financial statement fraud. The disparity in values between before and during the covid-19 epidemic had a substantial impact on financial stability. Other factors, on the other hand, indicate no significant differences in value when comparing before and after the Covid-19 epidemic. This study has consequences for stakeholders, the government, and the general public in terms of being aware of the likelihood of fraud when a phenomenon such as the covid-19 epidemic occurs.
Co-Authors Dedik Nur Triyanto Dhian Wahyuni