Article Per Year (5 Year)
p-Index From 2020 - 2025
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This Author published in this journals
All Journal International Journal of Economics and Management Research
Dhini Permatasari
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Heptagon Fraud : Detecting Financial Statement Fraud in Indonesia’s Consumer Goods Manufacturing Industry Dhini Permatasari; Saring Suhendro
International Journal of Economics and Management Research Vol. 4 No. 1 (2025): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i1.313

Abstract

This study aims to identify the effectiveness of the heptagon fraud model in detecting fraudulent financial reporting within consumer goods sector companies listed on the Indonesia Stock Exchange (IDX). A quantitative research approach is employed, utilizing secondary data sourced from IDX-listed companies. The research population comprises consumer goods manufacturing firms listed on the IDX between 2019 and 2023. Based on specific selection criteria, 41 companies were chosen as the study sample. The data analysis involves various techniques, including descriptive statistics, the Overall Model Fit Test, the Hosmer and Lemeshow goodness-of-fit test, the coefficient of determination (Nagelkerke’s R-square), the Omnibus Test of Model Coefficients (F-test), and the Wald Chi-Squared Test (WALD). The findings reveal that the pressure has a significant positive impact on financial statement fraud. Meanwhile, arrogance is found to have a significant negative impact on the occurrence of financial statement fraud. In contrast, other factors, opportunity, rationalization, capability, ignorance, and greed do not exhibit a significant influence on fraudulent financial reporting.
Co-Authors SARING SUHENDRO