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All Journal Jurnal Ekonomi Trisakti Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Hasnawati
Universitas Trisakti
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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PENGARUH FRAUD HEXAGON TERHADAP FINANCIAL STATEMENT FRAUD Marini Angelita; Hasnawati
Jurnal Ekonomi Trisakti Vol. 3 No. 2 (2023): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v3i2.17236

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh dari setiap elemen fraud hexagon (pressure, opportunity, rationalization, capability, arrogance/ego, dan collusion). Variabel yang digunakan dalam penelitian ini yaitu financial stability, effective monitoring, change in auditor, ceo’s education, managerial ownership, dan kolusi. Objek dari penelitian ini yaitu perusahaan sektor infrastruktur yang terdaftar di Bursa Efek Indonesia tahun 2019-2021. Teknik analisis dalam penelitian ini adalah regresi linear berganda. Hasil dari penelitian ini menunjukkan bahwa financial stability memiliki pengaruh positif terhadap financial statement fraud. Effective monitoring memiliki pengaruh negatif terhadap financial statement fraud. Change in auditor, ceo’s education, managerial ownership, dan kolusi tidak memiliki pengaruh terhadap financial statement fraud.
Pengaruh Keterampilan Big Data Analytics, Keterampilan Diagnostik, dan Professional Skepticism Terhadap Keterampilan Akuntansi Forensik pada Akuntan Generasi Z di Era Kompleksitas Data dan Inovasi Terbuka Trie Indah Aprilia Putri; Hasnawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i3.6989

Abstract

This study examines the influence of Big Data Analytics Skills, Diagnostic Skills, and Professional Skepticism on Forensic Accounting Skills among Generation Z accountants in the era of data complexity and open innovation. Using a quantitative approach, data was collected from 237 respondents aged 20-27 with at least six months of professional accounting experience in Jakarta. Analysis using SPSS 30 revealed that only Professional Skepticism significantly influenced Forensic Accounting Skills, while Keterampilan Big Data Analytics and Diagnostic Skills had no significant impact. These findings emphasize the important role of Professional Skepticism in improving forensic accounting, especially in dealing with complex issues such as fraud.
Co-Authors Marini Angelita Trie Indah Aprilia Putri