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All Journal Jurnal Ilmiah Multidisiplin (JUKIM) Jurnal Penelitian dan Pengabdian Masyarakat
Fadli Nuryasin
Universitas Pamulang
Humanities Computer Science & IT Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Determinant Fraudulent Financial Reporting Pada Perusahaan Sektor Perbankan di Indonesia Perspektif Fraud Hexagon Theory Fadli Nuryasin; Eko Pujiyono
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 2 (2026): May 2026
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/rcgaqg21

Abstract

This study aims to analyze the determinants of fraudulent financial reporting in banking companies listed on the Indonesia Stock Exchange using the Fraud Hexagon Theory approach. The variables tested include pressure, opportunity, rationalization, capability, arrogance, and collusion. This research uses a quantitative method with a panel data regression approach, based on secondary data from annual reports and financial statements for the 2023–2024 period. The results indicate that fraudulent financial reporting is influenced by internal and external factors reflected in the six elements of the Fraud Hexagon. This study highlights that pressure and opportunity tend to have a dominant role in encouraging fraud, while other variables show varying influences. The findings provide implications for regulators and investors in strengthening supervision and improving decision-making accuracy.
Factors Affecting Going Concern Audit Opinions In Companies Listed On The Indonesia Stock Exchange In 2020–2022 Rahadian Amrullah; Fadli Nuryasin
Jurnal Ilmiah Multidisiplin Vol. 4 No. 04 (2025): Juli: Jurnal Ilmiah Multidisiplin
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jukim.v4i04.2151

Abstract

Going concern audit opinion is an opinion issued by auditors to ensure whether the company can maintain its survival. There are many factors that form the basis and guidelines for auditors in issuing going concern opinions and assessing the fairness of financial statements. This study aims to determine whether there is a positive potential for audit tenure, financial leverage and company growth on going concern audit opinions in companies listed on the IDX in 2020–2022. Using purposive sampling technique, a sample of 60 manufacturing companies was obtained. The company's annual report is the source of data in this study. The research test tool uses SPSS version 25. The T test is used to analyze the relationship between variables. The results of the research test state that audit tenure, financial leverage have an effect and company growth has no effect on going concern audits.
Co-Authors Eko Pujiyono Rahadian Amrullah