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Widya, Areta
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Economics, Econometrics & Finance Social Sciences

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Financial Reporting in the Perception of Heptagon Fraud Theory Adib, Noval; Rahma, Meilenia; Widya, Areta
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 6 (2024): JIMKES Edisi November 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v12i6.2984

Abstract

This study aims to examine the effect of fraud heptagon consisting of seven elements, namely pressure, rationalization, opportunity, arrogance, ability or competence, culture, and religiosity on financial statement fraud in SMEs employees in Indonesia. This research method is quantitative with a questionnaire. Respondents who were successfully collected were 250 who were SMEs employees in the finance department in Indonesia. Data were collected through questionnaire distribution and then processed using a statistical application, namely SPSS. The results obtained from the processing were pressure, rationalization, opportunity, arrogance, ability or competence, and culture had an effect on financial statement fraud. However, this study found that religiosity had no effect on financial statement fraud. The practical contribution of the study can be the implementation of the fraud heptagon theory in financial statement fraud and a practical contribution to all State-owned enterprises (SMEs) management in Indonesia, namely it can be an evaluation of how important pressure, rationalization, opportunity, arrogance, ability or competence, and culture are in preventing fraud.
Co-Authors Noval Adib Rahma, Meilenia