Journal of Social Science
Vol. 5 No. 5 (2024): Journal of Social Science

Hexagon Fraud Theory in Detecting Financial Statement Fraud in Infrastructure Sector Companies

Segalani, Panca Dian (Unknown)
Hasnawati, Hasnawati (Unknown)

Article Info

Publish Date
25 Sep 2024

Abstract

The fraud hexagon theory states that financial statement fraud is influenced by several factors. This research aims to test empirically and see the influence of pressure, opportunity, rationalization, capability, arrogance and collusion on financial statement fraud using modified jones model as the dependent variable. The analytical method used in this research is multiple linear regression analysis with purposive sampling technique. The sample in this research numbered 99 consisting of 33 infrastructure sector companies that were listed on the Indonesia Stock Exchange (IDX) and published annual reports for the period 2020 to 2020. 2022. The research results show that the rationalization variable has a positive effect on financial report fraud. However, the variables pressure, opportunity, ability, arrogance and collusion have no effect on financial statement fraud

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Journal Info
Journal of Social Science
Website

Abbrev

jsss

Publisher

Ridwan Institute

Subject

Chemistry Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Social Sciences

Description

The Journal of Social Science is a double blind peer-reviewed academic journal and open access to social and scientific fields. The journal is published bimonthly once by Ridwan Institute The Journal of Social Science provides a means for sustained discussion of relevant issues that fall within the ...