Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Vol. 6 No. 10 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah

Pengaruh Fraud Hexagon Terhadap Fraudulent Financial Statement pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2020 – 2022

Rahmah Anggeraeni (Unknown)
Kurnia Rina Ariani (Unknown)

Article Info

Publish Date
21 Oct 2024

Abstract

This study aims to determine the effect of fraud hexagon on fraudulent financial statements. This research is classified as quantitative research. The sample of this study used financial sector companies listed on the Indonesia Stock Exchange in 2020-2022. In this study, the determination of samples was carried out using purposive sampling technique. The type of data used in this study is secondary data. The results can be concluded that external pressure, financial targets, significant effect on fraudulent financial statements, financial stability, nature of industry, ineffective monitoring, razionalization, capability, arrogance and political connection did not significantly affect the fraudulent financial statements

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Journal Info
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Website

Abbrev

alkharaj

Publisher

Institut Agama Islam Nasional Laa Roiba Bogor

Subject

Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah is a scientific journal published by Pusat Riset dan Kebijakan Strategis PRKS) of  Institut Agama Islam Nasional (IAI-N) Laa Roiba Bogor in collaboration with Masyarakat Ekonomi Syariah (MES) and Intelectual Association for Islamic Studies ...