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All Journal International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Eldi Efriadi
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Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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HOW DETECT FRAUD WITH HEXAGON MODEL ON FINANCIAL STATEMENT FRAUD IN PROPERTY AND REAL ESTATE INDONESIA Hakim, Mohamad Zulman; Hesty Erviani Zulaecha; Kimsen; Eldi Efriadi; Aura Putri Rahmawati; Hesti Febriatul Lubnaningtyas
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 4 (2024): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i4.269

Abstract

Examining how Freud's hexagon framework relates to financial statement fraud is the focus of this study. In total, ten factors were considered. Financial Target, Financial Stability, External Pressure, Change of Director, Nature of Industry, CEO Picture, Political Connection, Audit Opinion, CEO Education and Effective Monitoring. Financial statement fraud is measured using the Beneish M-Score Model. The research sample consists of industries in the property and real estate sector based on data from the Indonesia Stock Exchange (IDX) during the 2020-2022 period. The number of companies included in the sample was 35. This study uses panel data regression analysis for data analysis purposes. The results of this study indicate that Financial Target, Financial Stability, External Pressure, Change of Director, Nature of Industry, CEOPicture Audit Opinion and Effective Monitoring have no effect on the potential for fraudulent financial statements. While Change In Auditor and Political Connection have an effect on fraudulent financial statements in the Property and Real Estate sector.
CAN AUDIT COMMITTEE MODERATE FRAUD HEXAGON MODELS IN DETECT FRAUDULENT FINANCIAL REPORTS: AN EMPIRICAL STUDY OF PROPERTY AND REAL ESTATE SECTOR COMPANIES IN INDONESIA Hakim, Mohamad Zulman; Imam Hidayat; Januar Eky Pambudi; Aura Putri Rahmawati; Hesti Febriatul Lubnaningtyas; Eldi Efriadi
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 4 (2024): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i4.270

Abstract

This study seeks to provide empirical evidence of the impact of the Fraud Hexagon on fraudulent reports, with the Audit Committee serving as a moderating variable. The research focuses on companies in the property and real estate sectors listed on the Indonesia Stock Exchange 2020-2022 period. The object of this study is to examine the relationship between the elements of the fraud hexagon and financial statement fraud while considering the influence of the audit committee. This study employs regression analysis with MRA (modified regression analysis) for the purpose of data analysis. The findings of this study indicate that financial target, financial stability, external pressure, CEO education, nature of industry, CEO picture, audit opinion, and effective monitoring do not exert any influence on the likelihood of dishonest financial reporting. Simultaneously, alterations in leadership and political affiliations have an influence on deceitful financial statements within the property and real estate industries. Meanwhile, the audit committee can oversee the inadequate supervision of fraudulent financial reporting.
Co-Authors Aura Putri Rahmawati Hakim, Mohamad Zulman Hesti Febriatul Lubnaningtyas Hesty Erviani Zulaecha Imam Hidayat Kimsen Pambudi, Januar Eky