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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Al-Iqtishad Jurnal Tepak Manajemen Bisnis Jurnal EMT KITA Jurnal Akuntansi dan Ekonomika IJEBA (International Journal of Economic, Business & Applications) J-MAS (Jurnal Manajemen dan Sains) Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal Riset Terapan Akuntansi International Journal of Economics Development Research (IJEDR) Studi Akuntansi dan Keuangan Indonesia (SAKI) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Kajian Akuntansi dan Auditing Bahtera Inovasi Jurnal Ekonomi KIAT Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Keuangan dan Bisnis PEKBIS Jurnal Economica: Media Komunikasi ISEI Riau Multidisciplinary Journal of Education, Economic and Culture Jurnal Dinamika Akuntansi
Rasuli Rasuli
Fakultas Ekonomi Dan Bisnis, Universitas Riau, Pekanbaru, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Public Health Social Sciences Other

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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.
FRAUD DETECTION IN ISLAMIC BANKING: THE INTERPLAY OF ETHICS AND GOVERNANCE Odhi Pratama; Andreas; 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.7.2.608-627

Abstract

This study examines the effects of workplace spirituality, role stress awareness, and audit communication quality on fraud detection, while investigating the moderating roles of Islamic organizational culture and whistleblowing climate in Islamic banking. Prior research has largely examined behavioral and organizational factors separately, providing limited understanding of how these dimensions jointly influence fraud detection. A quantitative research design was employed using a census of 62 Internal Auditors and Quality Control personnel at Bank Riau Kepri Syariah. Data were collected through structured questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that workplace spirituality, role stress awareness, and audit communication quality positively influence fraud detection. Islamic organizational culture moderates only the relationship between workplace spirituality and fraud detection, whereas whistleblowing climate moderates the relationships involving workplace spirituality and role stress awareness. However, neither moderator influences the relationship between audit communication quality and fraud detection. This study extends Attribution Theory by integrating behavioral and organizational determinants within a unified fraud detection framework in Islamic banking. The findings provide practical implications for strengthening anti-fraud governance through ethical values, role stress management, effective audit communication, Islamic governance, and credible whistleblowing mechanisms.
Co-Authors ', Kamaliah ' ', Mila Suhardini ', Rusli ., Saukani Abd. Rasyid Syamsuri Abdul Rasyid Adrian Freddy Hilman Al Azhar A Al Azhar L Al Azhar L ' Al Azhar Lukman Alex B. Akbar Sitompul Alfiani, Rahmah Alfiati Silfi Amalina, Carissa Amir Hasan Amir Hasan Anak Agung Gede Sugianthara Andewi Rokhmawati Andreas Andreas Andreas Andreas Andreas Andreas Andreas Andreas Anis Maghfiroh Anthon Indra Jaya Anton Anton Arbianti Arbianti Ari Andika Perdana Ariesty Ariesty Arini Arini Arumega Zaferar Atika Zarefar Atika Zarefar Bagus Laksana Hari, Bagus Bhima Azis Usman Bintani, Ananda Chika Darlis Edfan Delly Ria Desilia Tanzerina Devi Safitri Dewi Astri Sasmita Dhermawan, Dhermawan Dian Juweni Putri Dian Sari Apriwinata Dina Hastria Djamil, Sri Hayati Djonathan Kevin Kegen Hutagalung Dwi Mardaniati Dwiki Kurniawan Edfan Darlis Edfan, Darlis Eka Haryani Eka Haryani, Eka Em Fikri Alfiansyah Emrinaldi Nur DP Enni Savtri Enny Savitri Errin Yani Wijaya Fadhilla, Riska Fadila, Melisa Fahmi, Al Fajar Odiatma Fajar, Yundeya Muhammad Febrian, Boy Febriansyah, Erwin Febriati Rusyda D. Sagala Fitr Yani Fitrisyah, Aidil Gerryan Putra Ginting, Rahmi Giovanny Vermico Aritof Gita, Yolanda Gusnita, Jumeilia Habibullah Azzuhri Handayani, Silvi Harbi, Muhamad Hardi Hardi Hardi Hardi, Hardi Hazrita, Fadilah Hendriko Pardede, Hendriko Heptariani.Z, Susi Herawati, Yesi Hesty Rahmawati Hita Puspita Sari Hita Hita, Hita Puspita Sari Humaira Basri Ika Wulandari Illa Sasmi Herja Irjanti, Fany Audia Ivonita, Azzahra Jalius, M Fajri Julita Julita Julita, Julita Jumavis Irvia Saputra Justika Zebua Kamaliah ' Kamaliah Kamaliah Kamaliah Kamaliah Kamaliah Kamaliah, Kamaliah Khairunnisa, Novita Kiki Candri Kirmizi Kirmizi Kurnia Pipin Lilis Yulianti Lily - M. Ade Kasfauzi M. Arif Syarmenda Mardani Mardani Meilda Wiguna Mela, Nanda Fito Melia Frastuti Melisa Ermis Melynda, Mira Dewi Miftah Urrahmi Monica Monica Muhammad Dzaky Muhammad Hafiz Muhammad Luthfi iznillah Nadya Arindini Pratiwi Nailul Huda Nasrizal Nasrizal Nasrizal, Nasrizal Nitia Wijaya Nora Angelina Noviandhi Resilla Novira Fazri Nanda Novita Indrawati Nur Azlina Nur Azlina Nurazlina ' Nurbaity, Cahya Nurjannah ' Nursanti, Elsa Odhi Pratama Oktari, Yona Oktari, Yona Oviliza Harzuli Pipin Kurnia Pipin Kurnia R. Albeta, Febrina Rahma Purnami Ramsiah Ramsiah Razana Juhaida Johari Razana Juhaira Johari Reji Hendria Ria Nelly Sari Ria Nelly Sari Ridoan, Ahmad Rio Safriadi Riry Isramiwarti Risandy, Eka Riska Natariasari Riska Natariasari Rita Anugerah Rita Anugerah Rita Anugerah Rita Anugerah Rizka Wahyuni Robi Cahyadi, Robi Rofika - Rofika Rofika rofika rofika Rofika Rofika, Rofika Rokhmawati, Andewi Rokmawati, Andewi Rosalia Hery Roza Octalia, Roza Ruhul Fitrios Rusli ' Ryan Arista Salman Husin Sanjaya, Aditya Sembiring, Rinawati Sri Ernita Sri Susanti Suharti Superdi ' Supriono Supriono Suryadi, Ari Susanti Susanti Susanti, Depa Susilatri Susilatri Syahrul Syahrul Syahrul Syahrul Syaputra, Haizil Adam Taufeni Taufik Tissa Nurul Husna Tiya Restika Putri Trinisia, Karyn Tyara Miranda Vella Kurniasih Fitri Vera Oktari Vika Miftahul Jannah Vince Ratnawati Virgiana Ningsih Volta Diyanto Wati, Yenny Welly Hermanto Widia Yulianti Widya Arisza Septyaningtyas Widyastuti, Radilla Windi Puji Astuti Yafie Riandalas Yanuriza, Yanuriza Yeandrawita - Yesi Mutia Basri Yesi Mutia Basri Yolanda Gita Yona Oktari Yuari Ade Sasmana Siregar Yulia Efni Yuneita Anisma Yurisa Ratnasari Zarefar, Arumega Zarefar, Arumge