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All Journal International Journal of Social and Management Studies (IJOSMAS)
Amin, Muhammad Nuryatno Amin
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

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Detecting Fraudulent Financial Reporting Through Hexagon Fraud Model: Moderating Role of Income Tax Rate Meidijati, Meidijati; Amin, Muhammad Nuryatno Amin
International Journal of Social and Management Studies Vol. 3 No. 2 (2022): International Journal of Social and Management Studies (IJOSMAS)
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1297.042 KB) | DOI: 10.5555/ijosmas.v3i2.196

Abstract

Researchers analyze to collect empirical evidence to test the effect of independent variables of the hexagon fraud model, namely stimulus (STM), capability (CPB), collusion (CLL), opportunity (OPP), rationalization (RZN), and ego (EGO), on the variable dependent, namely detection of fraudulent financial reporting (FFR), with the income tax rate as a moderating variable. One of the motivations of a company or person to commit FFR is related to tax motives. The research uses the hexagon fraud (Vousinas, 2019) and there are indicators related to taxes are book-tax differences (BTD) to measure financial targets in STM variable and income tax rate (ITR) to measure the role of moderating variable. The sample data of this research are 480 public companies in Indonesia engaged in manufacturing in 2015 to 2019. Research results reveal that STM, RZN, and EGO have a positive effect on FFR, CPB and OPP have a negative effect on FFR. ITR strengthens the effect of CPB on FFR, and ITR weakens the effect of EGO on FFR. The research findings support the hexagon theory of fraud. This research can explain the phenomenon of fraudulent financial reporting and can be beneficial to regulators, management, and various stakeholders in detecting FFR.
Co-Authors Meidijati, Meidijati