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All Journal E-Jurnal Akuntansi TSM Journal of Business and Information System
Purnamasari, Gisilowati Dian
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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MENGUJI POTENSI KECURANGAN LAPORAN KEUANGAN BERDASARKAN FRAUD HEXAGON Pungus, Catherine Angelia; Noviyanti, Suzy; Purnamasari, Gisilowati Dian
E-Jurnal Akuntansi TSM Vol. 5 No. 2 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i2.2846

Abstract

This study investigates the potential for financial statement fraud in Indonesian retail companies using the Fraud Hexagon approach, a theoretical model encompassing six elements: situational pressure, capability, collusion, opportunity, rationalization, and ego. The study utilizes secondary data from the annual financial statements of retail companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2022 period, reflecting conditions during the COVID-19 pandemic, selected through purposive sampling. Data analysis was conducted using SPSS version 26 with a multiple linear regression method. The results reveal that auditor and director turnover significantly influence the potential for financial statement fraud, while other elements, such as financial targets, ineffective oversight, CEO photo frequency, and collusion, show no significant impact. These findings highlight the pandemic as a situational pressure that can amplify fraud risk dynamics while emphasizing the critical role of leadership changes and external oversight in either promoting or mitigating financial statement manipulation. This study provides practical and theoretical contributions to efforts in detecting and preventing financial statement fraud, offering insights to strengthen corporate governance through risk mitigation strategies based on the Fraud Hexagon framework.
The influence of corporate governance and whistleblowing system on the tendency of financial statement fraud Soesanto, Laufioni; Noviyanti, Suzy; Purnamasari, Gisilowati Dian
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 6 No. 2 (2024): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jbis.v6i2.247

Abstract

The purpose of this study is to know the effects of the management of corporate companies that are being proxied using variables of the council of independent commissioners, auditing committees, institutional ownership structures, managerial ownership structures, audit committee meetings, and the whistleblower system of cheating tendencies of the financial sector. The quantitative study uses secondary data from the 61st annual report of the financial sector companies registered in BEI from 2016-2018. Research data was analyzed using regression logistics analysis methods with the IBM SPSS statistic 26. Based on the results of hypothesis testing variables of the council of independent commissioners, institutional ownership structures, managerial ownership structures, and whistleblowing systems influence negative tendencies toward creating financial reports. In comparison, the audit committee's variables and the audit committee's meeting frequency do not affect the propensity to financial statement fraud
Co-Authors Pungus, Catherine Angelia Soesanto, Laufioni Suzy Noviyanti Suzy Noviyanti, Suzy