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

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EXPLAINING FRAUDULENT FINANCIAL REPORTING THROUGH THE FRAUD HEXAGON IN INDONESIAN STATE-OWNED ENTERPRISES Dian Juweni Putri; Rita Anugerah; M Rasuli
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 2 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.2.579-596

Abstract

This study aims to analyze the influence of the in the Fraud Hexagon theory on fraudulent financial reporting in BUMN listed on the Indonesia Stock Exchange. The fraud hexagon is an extension of previous theories (Fraud Triangle, Diamond, and Pentagon) by adding collusion as a new factor, resulting in six key elements: stimulus (financial target, financial stability, external pressure), capability (CEO education), opportunity (ineffective monitoring, nature of industry), rationalization (total accrual ratio), ego (frequent number of CEO’s picture), and collusion (market performance). This research uses a quantitative approach with logistic regression analysis, utilizing SPSS version 26.0 software. The sample used in this study consisted of 75 samples of BUMN listed on the Indonesia Stock Exchange during 2020-2024. The sample in this study was taken using a purposive sampling method. Fraudulent financial reporting is measured using the F-score model. The results show that financial target, financial stability, external pressure, ineffective monitoring, nature of industry, total accrual ratio, and market performance have a significant effect on fraudulent financial reporting. Meanwhile, CEO education and the frequent number of CEO’s picture do not show a significant effect on fraudulent financial reporting.
ENHANCING FRAUD MITIGATION IN INDONESIAN RURAL BANKS THROUGH ORGANIZATIONAL CULTURE, INTERNAL AUDIT EFFECTIVENESS, AND GOOD CORPORATE GOVERNANCE Fitri Ramadhan; Rita Anugerah; Hardi
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 2 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.2.417-432

Abstract

This study investigates the effects of organizational culture, internal audit effectiveness, and good corporate governance on fraud mitigation in Indonesian Rural Banks (Bank Perkreditan Rakyat/BPRs) in Riau Province. This quantitative study employed Structural Equation Modeling–Partial Least Squares (SEM-PLS) using SmartPLS 3 to analyze data collected from 74 employees working in the finance and internal audit departments of BPRs. The findings indicate that organizational culture, internal audit effectiveness, and good corporate governance each have a positive and significant effect on fraud mitigation. The results suggest that strengthening ethical organizational values, reinforcing internal audit functions, and implementing sound governance practices can enhance fraud mitigation in rural banks. Unlike previous studies focusing primarily on commercial banks, this study provides empirical evidence from Indonesian rural banks, whose governance structures and internal control systems operate under distinct institutional and resource constraints. The findings also provide empirical support for Fraud Triangle Theory by demonstrating that organizational culture, internal audit effectiveness, and good corporate governance reduce opportunities and rationalization that contribute to fraudulent behavior.
Co-Authors Dian Juweni Putri Fitri Ramadhan Hardi Rasuli Rasuli