JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI
Vol 12 No 2 (2024): Jurnal Akuntansi dan Manajemen Mutiara Madani

Determinan Kecurangan Laporan Keuangan Melalui Fraud Hexagon pada Perusahaan BUMN yang Terdaftar Di BEI

Putra, Moch. Bryan Mandala (Unknown)
Lutfi, Muhammad Ali (Unknown)
Rahayu, Dwi Puji (Unknown)



Article Info

Publish Date
31 Dec 2024

Abstract

This research uses the fraud hexagon model to detect potential fraud in annual financial reports in stateowned companies listed on the Indonesian stock exchange for the 2018-2022 period. The aim of the research is to reveal the possibility of potential financial report fraud in state-owned companies listed on the Indonesian stock exchange for the 2018-2022 period. Based on the results of data processing, the value of the coefficient of dilution (McFaddien Rsquaried) is only around 12.50%, so that the variables in this research are only able to provide an influence on this value and the rest is influenced by other variables for the 2018-2022 period. For shareholders, investors and creditors, using this methodology to identify fraudulent corporate financial reporting is very helpful.

Copyrights © 2024






Journal Info

Abbrev

ojsmadani

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Mutiara Madani merupakan jurnal yang diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Nganjuk. Jurnal ini terbit dua kali dalam setahun yaitu bulan Juli dan Desember. Jurnal ini memfokuskan pada publikasi hasil penelitian dan artikel ilmiah tentang ilmu Akuntansi dan Manajemen baik kuantitatif ...