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JURNAL AKUNTANSI UNIVERSITAS JEMBER
Published by Universitas Jember
ISSN : 16932420     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi Universitas Jember dimaksudkan sebagai media pertukaran informasi dan karya ilmiah di antara staf pengajar, alumni, mahasiswa, pembaca yang berminat dan masyarakat pada umumnya. Jurnal Akuntansi Universitas Jember terbit setahun 2 (dua) kali pada setiap bulan Juni dan Desember. Redaksi menerima naskah yang belum pernah diterbitkan atau dalam proses diterbitkan oleh media lain. Pedoman penulisan Jurnal tercantum pada bagian akhir Jurnal ini. Surat-menyurat mengenai naskah yang akan diterbitkan, langganan, dan lainnya dapat dialamatkan ke redaksi.
Arjuna Subject : -
Articles 223 Documents
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PENGARUH ENVIROMENTAL MANAGEMENT TERHADAP KINERJA KEUANGAN DENGAN GREEN INNOVATION SEBAGAI VARIABEL MEDIASI Yumna Salvatira Bibi; Niluh Putu Dian Rosalina Handayani Narsa
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 20 No 2 (2022)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v20i2.34896

Abstract

The purpose of this study was to obtain empirical evidence about the mediating role of green innovation (GI) in the relationship between environmental management accounting (EMA) and financial performance (FP). This research is quantitative using path analysis and processed through SPSS. Empirically, through a sample of 144 data on manufacturing companies in the industrial and basic chemical sub-sectors listed on the Indonesia Stock Exchange for the period 2018-2020, it was found that GI is able to mediate EMA against FP. Through GI which results in process and product changes, GI can also increase the efficiency of the use of raw materials, increase product differentiation and reduce the risk of pollution for the company. This research provides knowledge about companies in the basic chemical industry and motivates them in environmental management, especially investment and exploitation of GI.Keywords: environmental management accounting, financial performance, green innovation ABSTRAKTujuan penelitian ini adalah untuk mendapatkan bukti empiris tentang peran mediasi green innovation (GI) pada hubungan environmental management accounting (EMA) dan financial performance (FP). Penelitian ini bersifat kuantitatif dengan menggunakan path analysis dan diolah melalui software SPSS versi 25. Secara empiris, melalui sampel 144 data perusahaan manufaktur subsektor industri dan kimia dasar yang terdaftar di Bursa Efek Indonesia periode tahun 2018-2020 dan telah memenuhi kriteria yang telah ditentukan, ditemukan bahwa GI mampu memediasi EMA terhadap FP. Melalui GI yang mengakibatkan perubahan proses dan produk, GI juga dapat meningkatkan efisiensi penggunaan bahan baku, meningkatkan diferensiasi produk dan mengurangi risiko polusi bagi perusahaan. penelitian ini memberikan pengetahuan tentang perusahaan dalam industri kimia dasar dan memotivasi mereka dalam pengelolaan lingkungan khususnya investasi dan eksploitasi terhadap GI.Kata Kunci: environmental management accounting, financial performance, green innovation
MODEL UNIFIED THEORY OF ACCEPTANCE USE OF TECHNOLOGY DI PERKULIAHAN DARING Anggun Ayu Wangi; Alwan Sri Kustono; Rochman Effendi
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 20 No 2 (2022)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v20i2.35466

Abstract

This study aims to analyze the effectiveness of online lectures for accounting students at Jember University by utilizing a technology acceptance model called the Unified Theory of Acceptance Use of Technology (UTAUT) model. This study uses primary data obtained directly from the respondents. The data collection process was carried out by distributing questionnaires online via google form. The sampling technique in this study used a random sampling method. We determine the number of samples using the Slovin formula. We used SPSS software version 25 and AMOS version 21 to process the data questionnaire. The results of the analysis in the study showed that there was a significant positive relationship between performance expectations and students' behavioral intentions when studying boldly. This is inversely proportional to the results between business expectations and behavioral intentions which do not have a significant positive result. Social influence has a significant positive effect on behavioral intentions when learning. The condition of the facility has no positive effect on behavioral intentions. Intention to behave positively towards using behavior. Furthermore, using behavior has a positive effect on the GPA. These results indicate that the online course for accounting students at the University of Jember is running effectively.Keywords: Effectiveness, Online Lecture, UTAUT ABSTRAKPenelitian ini bertujuan untuk menganalisis efektivitas perkuliahan daring bagi mahasiswa Akuntansi Universitas Jember dengan memanfaatkan sebuah model penerimaan teknologi yang bernama model Unified Theory of Acceptance Use of Technology (UTAUT). Penelitian ini menggunakan data primer yang didapat secara langsung dari responden. Proses pengambilan data dilakukan dengan penyebaran kuesioner secara online melalui google form. Teknik pengambilan sampel dalam penelitian ini menggunakan metode pemilihan sampel secara acak (randomly sampling method). Penentuan banyaknya jumlah sampel menggunakan rumus Slovin. Pengolahan data kuesioner dalam penelitian ini menggunakan software SPSS versi 25 dan AMOS versi 21. Hasil analisis pada penelitian menunjukkan bahwa terdapat hubungan positif signifikan antara ekspektasi kinerja dengan niat berperilaku mahasiswa pada saat perkuliahan daring. Hal ini berbanding terbalik dengan hasil antara ekspektasi usaha dengan niat berperilaku yang tidak memiliki hasil secara positif signifikan. Pengaruh sosial berpengaruh positif signifikan terhadap niat berperilaku pada saat perkuliahan daring. Kondisi fasilitas tidak berpengaruh secara positif terhadap niat berperilaku. Niat berperilaku berpengaruh secara positif terhadap perilaku menggunakan. Selanjutnya yaitu perilaku menggunakan berpengaruh secara positif terhadap Indeks Prestasi. Hasil ini menunjukkan bahwa kuliah daring bagi mahasiswa Akuntansi Universitas Jember berjalan efektif.Kata Kunci: Efektivitas, Perkuliahan Daring, UTAUT
CHINESE POVERTY REDUCTION MODEL: A VIRILE TOOL FOR ACHIEVING POVERTY REDUCTION IN NIGERIA BY 2030 Omotayo Vincent Adewale; Adewole Joseph Adeyinka; Ogunlokun Ayodele Damilola
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 21 No 1 (2023)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v21i1.37087

Abstract

Various strategies have been used by Nigerian government in a bid to stem the tide of rising poverty in the country but poverty appears not to have been abated judging from the available statistics. However, China has been able to reduce its poverty from 57% to less than 1% between 1999 and 2020. Therefore, this study appraised empirically the efficacy of Chinese poverty reduction model reducing poverty in Nigeria. Both the CBN Statistical Bulletin and World Bank Development Indicators were used as sources for the data. The data were analyzed using regression utilizing the Ordinary Least Square method. The results showed that agricultural productivity, a component of China's strategy to combat poverty, had a significant impact on reducing poverty in Nigeria. Additionally, it was discovered that government spending on social services, another Chinese strategy, had a beneficial effect on the eradication of poverty. It was discovered that a 1% increase in the amount spent on social and community services in Nigeria resulted in a 21% decline in the country's poverty rate. However, it was found that agricultural spending was inversely correlated with capital income, which went against the theoretical prediction. Therefore, it was determined that the Chinese model for decreasing poverty, which incorporates better agricultural techniques, higher social security, and community services, will be effective in significantly lowering poverty in Nigeria by 2030.Keywords: Poverty Reduction, Chinese Model, Agricultural Productivity, Social and Community Expenditure
REAKSI PASAR PERUSAHAAN BUMN PADA PENERBITAN RESTATEMENT LAPORAN KEUANGAN PT GARUDA INDONESIA TBK Bunga Maharani; Yehezkiel Geoffrey; Indah Purnamawati; Nining Ika Wahyuni
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 21 No 1 (2023)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v21i1.40328

Abstract

This study aimed to investigate whether there is a difference in abnormal returns of BUMN (State-Owned Enterprises) stock prices before and after the issuance of financial report restatements. The data for this study was obtained from secondary sources, specifically the share price data of state-owned companies listed on the Indonesia Stock Exchange. The analysis focused on the 5-day period before the issuance of the restated financial reports and the 5-day period after. The sample selection employed purposive sampling, and the data were analyzed using the Wilcoxon Signed Rank Test in SPSS. The findings of this study indicate that the incident of financial report restatement by PT Garuda Indonesia (Persero), Tbk did not result in any significant differences in the share prices of BUMN companies listed on the Indonesia Stock Exchange.Keywords: abnormal return, financial report restatement, market reaction ABSTRAKPenelitian ini bertujuan untuk mengetahui apakah terdapat perbedaan abnormal return harga saham BUMN (Badan Usaha Milik Negara) sebelum dan sesudah penerbitan restatement laporan keuangan. Data untuk penelitian ini diperoleh dari sumber sekunder, yaitu data harga saham perusahaan milik negara yang terdaftar di Bursa Efek Indonesia. Analisis difokuskan pada periode 5 hari sebelum penerbitan laporan keuangan yang disajikan kembali dan periode 5 hari sesudahnya. Pemilihan sampel menggunakan purposive sampling, dan data dianalisis menggunakan Wilcoxon Signed Rank Test dengan SPSS. Temuan penelitian ini menunjukkan bahwa peristiwa restatement laporan keuangan oleh PT Garuda Indonesia (Persero) Tbk tidak mengakibatkan perbedaan yang signifikan pada harga saham perusahaan BUMN yang terdaftar di Bursa Efek Indonesia.Kata Kunci: abnormal return, reaksi pasar, restatement laporan keuangan
PENGUNGKAPAN INFORMASI DANA CORPORATE SOCIAL RESPONSIBILITY DAN REAKSI INVESTOR: STUDI EMPIRIS PADA INDEX LQ45 Eza Gusti Anugerah; Frisha Istiqhfarini Maulidyana; Nofa Alysia Ardiyanti Putri
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 21 No 1 (2023)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v21i1.39412

Abstract

The sustainability report publishes financial, social, and environmental information. The report contains mostly qualitative information and some quantitative data. This research aims to identify the elements in a sustainability report that are needed by investors in making investment decisions. The research tests the information in the form of Corporate Social Responsibility fund amounts disclosed by companies in their sustainability reports. The benchmark for investor reaction is measured using stock prices, which are then calculated for their cumulative abnormal returns. The research method uses t-tests to determine the level of significance, which is further explained using legitimacy theory and signal theory. The sample used consists of companies listed on the LQ45 index. This study shows that information in the form of CSR fund amounts influences investor decision-making. Based on these results, it can be concluded that investors or stakeholders require information, specifically in the form of CSR fund amounts as one of the elements in the sustainability report.Keywords: CSR Funds, Market Reaction, Sustainability Reports ABSTRAKLaporan keberlanjutan mempublikasikan informasi keuangan, sosial dan lingkungan. Di dalam laporan tersebut terdapat informasi yang sebagian besar kualitatif dan beberapa kuantitatif. Penelitian ini bertujuan untuk mengetahui apa saja elemen pada laporan keberlanjutan yang dibutuhkan oleh investor dalam pengambilan keputusan investasi. Penelitian ini melakukan uji pada informasi dalam bentuk nominal dana CSR yang diungkapkan oleh perusahaan pada laporan keberlanjutannya. Tolak ukur reaksi investor menggunakan harga saham yang kemudian dihitung cumulative abnormal return-nya. Metode penelitian menggunakan uji-t untuk mengetahui tingkat signifikansinya yang kemudian dijelaskan menggunakan teori legitimasi dan teori sinyal. Sampel yang digunakan adalah perusahaan yang terdaftar pada indeks LQ45. Penelitian ini menunjukkan bahwa informasi dalam bentuk nominal CSR berpengaruh pada pengambilan keputusan investor. Berdasarkan hasil ini, dapat disimpulkan bahwa investor atau stakeholder membutuhkan informasi dalam bentuk nominal khususnya dana CSR pada elemen laporan keberlanjutan.Kata kunci: Dana CSR, Reaksi Pasar, Laporan Keberlanjutan
PROFIT FORECASTING ANALYSIS AND VISUALIZATION OF CEMENT COMPANIES LISTED IN THE INDONESIA STOCK EXCHANGE Birra Lailatul Nafiisa; Nurafni Eltivia; Nur Indah Riwajanti
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 21 No 1 (2023)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v21i1.36248

Abstract

This study aims to determine the amount of profit for the next 5 years from 2022-2026 by forecasting profits using a simple linear regression method. Presentation of profit forecasting data needs to be processed to make it simpler and easier for stakeholders to understand. Therefore this study visualizes data using Microsoft Power BI based on historical data of cement companies in Indonesia that are listed on the Indonesia Stock Exchange in 2017-2021. Type of research is Research and Development (R&D). This study uses a simple linear regression method to determine profit forecasting. Meanwhile, the dashboard creation stage uses the ADDIE method. The results of this study conclude that profit forecasting for 2022-2026 at PT Indocement Tunggal Prakarsa Tbk, PT Solusi Bangun Indonesia Tbk, and PT Semen Indonesia Tbk has increased profits while PT Semen Baturaja Tbk, PT Wijaya Karya Beton Tbk, and PT Waskita Beton Precast Tbk suffered losses.Keywords: forecasting profit, historical data, Microsoft Power BI ABSTRAKPenelitian ini bertujuan untuk mengetahui besarnya laba 5 tahun mendatang dari tahun 2022-2026 dengan melakukan peramalan laba menggunakan metode regresi linier sederhana. Penyajian data peramalan laba perlu diolah agar lebih sederhana dan mudah dipahami oleh pemangku kepentingan. Oleh karena itu penelitian ini memvisualisasikan data menggunakan Microsoft Power BI berdasarkan data historis perusahaan semen di Indonesia yang terdaftar di BEI tahun 2017-2021. Jenis penelitian adalah Research and Development (R&D). Metode pengumpulan data menggunakan metode dokumentasi. Penelitian ini menggunakan metode regresi linier sederhana untuk menentukan peramalan penjualan Kontribusi penelitian ini diharapkan dapat memberikan informasi sebagai dasar analisa pemangku kepentingan. Sedangkan implikasi praktis penelitian ini perlu dilakukannya perluasan target penjualan dengan ekspor semen ke luar negeri untuk meningkatkan keuntungan dan mengatasi kelebihan pasokan semen di Indonesia. Periode penelitian terbatas selama 5 tahun. Peneliti selanjutnya sebaiknya menampilkan laba bersih, laba operasi, laba kotor, dan pendapatan untuk meningkatkan kegunaan informasi dalam pengambilan keputusan.Kata Kunci: peramalan laba, data historis, Microsoft Power BI
STUDI PERBANDINGAN KINERJA KEUANGAN ANTARA PERBANKAN SYARIAH DI INDONESIA DAN MALAYSIA SELAMA PANDEMI COVID-19 Arina Aula Harfina; Agung Budi Sulistiyo; Septarina Prita Dania Sofianti
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 21 No 1 (2023)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v21i1.31913

Abstract

This study aims to examine and analyze the differences between the financial performance of Islamic banking between 2 (two) countries, namely Indonesia and Malaysia during the Covid-19 pandemic. This research is a quantitative study that examines the difference between financial performance during Covid-19 and the financial ratios of Indonesia and Malaysia using the ratio of Return on Assets (ROA), Capital Adequacy Ratio (CAR), Non Performing Loans (NPF), and Financing to Deposit Ratio ( FDR). This study uses secondary data obtained from the financial statements of each Indonesian and Malaysian Islamic banking. Based on the purposive sampling method, the sample used was 25 Islamic banks, consisting of 13 Indonesian Islamic banks and 12 Malaysian Islamic banks. Hypothesis testing in this study used the Independent sample t-test and the Mann Whitney test. The results of this study are that during the Covid-19 pandemic between Indonesian and Malaysian Islamic banking there was a significant difference in the CAR ratio, and for the ratios of ROA, NPF and FDR there were no significant differences.Keywords: covid-19 pandemic, financial performance, financial ratios, islamic banking ABSTRAKPenelitian ini bertujuan untuk menguji dan menganalisis perbedaan antara kinerja keuangan perbankan syariah diantara 2 (dua) negara yaitu Indonesia dan Malaysia selama pandemi Covid-19. Penelitian ini merupakan penelitian kuantitatif yang menguji perbedaan antara kinerja keuangan selama Covid-19 terhadap rasio keuangan Indonesia dan Malaysia menggunakan rasio Return of Asset (ROA), Capital Adequacy Ratio (CAR), Non Performing Loan (NPF), dan Financing to Deposit Ratio (FDR). Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan masing-masing perbankan syariah Indonesia dan Malaysia. Berdasarkan metode pemilihan sampel purposive sampling, sampel yang digunakan berjumlah 25 perbankan syariah, yang terdiri dari 13 perbankan syariah Indonesia dan 12 perbankan syariah Malaysia. Pengujian hipotesis dalam penelitian ini menggunakan uji beda Independent sample t-test dan uji Mann whitney. Hasil penelitian ini adalah pada masa pandemi Covid-19 antara perbankan syariah Indonesia dan Malaysia terdapat perbedaan yang signifikan pada rasio CAR, dan untuk rasio ROA, NPF dan FDR tidak terdapat perbedaan yang signifikan.Kata Kunci: kinerja keuangan, pandemi covid-19, perbankan syariah, rasio keuangan
SLACK RESOURCES AND CORPORATE SUSTAINABILITY PERFORMANCE Ibrahim, Rofi Dwi Bagus; Larasati, Ika Putri
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 22 No 1 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v22i1.47831

Abstract

ABSTRACTCorporate Sustainability Performance (CSP) is an important issue and has received considerable attention from stakeholders. CSP practices require the availability of resources from the company. Slack resources are surplus resources in a company that can be utilized for CSP. Slack resources in this research are classified into financial slack and Human Resources (HR) slack. This research aims to examine the role of financial slack and HR slack on CSP. The number of samples in this research was 250 non-financial companies that publish sustainability reports and annual reports and are listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. This quantitative research uses multiple linear regression analysis with the Newey-West standard error approach. The research results show that financial slack does not affect CSP, while HR slack has a positive effect on CSP. This finding is because the allocation of financial slack tends to be more rigid when compared with the allocation of HR slack for CSP.Keywords: Corporate Sustainability Performance; Financial Slack; Human Resources Slack; Slack Resources ABSTRAKCorporate Sustainability Performance (CSP) merupakan isu penting dan mendapat banyak perhatian bagi para pemangku kepentingan. Praktik CSP pada dasarnya memerlukan ketersediaan sumber daya dari perusahaan. Slack resources adalah sumber daya yang berlebih di suatu perusahaan sehingga dapat dimanfaatkan untuk CSP. Slack resources dalam penelitian ini diklasifikasikan menjadi kelebihan sumber daya keuangan (financial slack) dan kelebihan sumber daya manusia (human resources slack). Penelitian ini bertujuan untuk menguji peran financial slack dan Human Resources (HR) slack terhadap CSP. Jumlah sampel dalam penelitian ini sebanyak 250 perusahaan non-keuangan yang mempublikasikan sustainability report dan annual report, serta terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2022. Penelitian kuantitatif ini menggunakan analisis regresi linear berganda dengan pendekatan Newey-West standard error. Hasil penelitian menunjukkan bahwa financial slack tidak berpengaruh terhadap CSP, sementara HR slack berpengaruh positif terhadap CSP. Temuan ini dikarenakan alokasi financial slack cenderung lebih rigid, jika dibandingkan dengan alokasi HR slack untuk CSP.Kata Kunci: Corporate Sustainability Performance; Financial Slack; Human Resources Slack; Slack Resources
GENDER DIVERSITY OF EXECUTIVE, INTERNAL CONTROL, INSTITUTIONAL OWNERSHIP, FIRM SIZE AND TAX AVOIDANCE: AN INTERACTIVE EFFECTS BUSINESS STRATEGY Mardjono, Enny Susilowati
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 22 No 1 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v22i1.47764

Abstract

ABSTRACTBusiness strategy is crucial for companies to improve performance and map business opportunities and challenges to achieve maximum profits. This research aims to analyze the influence of gender diversity of executives, internal control, institutional ownership, and firm size on tax avoidance. An empirical study on manufacturing companies listed on the IDX for 2019 – 2023. This research contributes by considering the business strategy carried out by the company, which allows it to increase company profits. The number of data samples in this study was 41 manufacturing companies, and the total number of observations was 205. This research shows that gender diversity and institutional ownership do not affect tax avoidance. However, the gender diversity of executives and internal control influences tax avoidance. The results provide further insight into how companies use business strategies by considering executive gender diversity, internal control institutional ownership, and firm size to increase the effectiveness of tax avoidance.Keywords: Firm Size; Gender Diversity; Institutional Ownership; Internal Control; Tax Avoidance ABSTRAKStrategi bisnis sangat penting bagi perusahaan untuk meningkatkan kinerja dan memetakan peluang dan tantangan bisnis untuk mencapai keuntungan maksimal. Penelitian ini bertujuan untuk menganalisis pengaruh gender diversity of executives, internal control, dan institutional ownership, firm size pada tax avoidance. Studi empiris pada perusahaan pertambangan yang terdaftar di BEI periode 2019-2023. Penelitian ini memberikan kontribusi dengan mempertimbangkan strategi bisnis yang dilakukan perusahaan yang memungkinkan dapat meningkatkan keuntungan perusahaan. Jumlah sampel data dalam penelitian ini sebanyak 41 perusahaan manufaktur dan jumlah observasi sebanyak 205. Hasil penelitian menunjukkan bahwa gender diversity, dan institutional ownership tidak berpengaruh terhadap tax avoidance. Namun, internal control dan firm size mempengaruhi tax avoidance. Hasilnya memberikan wawasan lebih lanjut tentang bagaimana perusahaan menggunakan strategi bisnis dengan mempertimbangkan gender eksekutif, pengendalian internal, kepemilikan institusional dan ukuran perusahaan untuk meningkatkan efektivitas penghindaran pajak.Kata Kunci: Gender Diversity; Kepemilikan Institusional; Pengendalian Internal; Penghindaran Pajak; Ukuran Perusahaan
PENGARUH FRAUD HEXAGON TERHADAP FRAUDULENT FINANCIAL STATEMENT Maulina, Neneng Sherly; Meini, Zumratul
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 21 No 2 (2023)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v21i2.38169

Abstract

ABSTRACTFraudulent financial statements are actions that are carried out in a planned manner that harm other parties by presenting incorrect financial information. This research aims to analyze the influence of the fraud hexagon theory, that measured with financial stability, external pressure, financial target, state owned enterprises, ineffective monitoring, and frequent number of CEO’s picture on fraudulent financial statement, empirical study on companies listed on the IDX for the period 2017 – 2021. This research contributes by considering more conditions that affect the possibility of fraud. The number of data samples in this study were 81 manufacturing companies and the total number of observations was 405. This study used Logistic Regression analysis which was processed using SPSS V25. The results of this study indicate that external pressure, state owned enterprises, and frequent number of CEO’s picture has a positive effect on fraudulent financial statement, while financial stability, financial target, and ineffective monitoring does not have effect on fraudulent financial statement. It is hoped that the company will further improve the control of the company, especially in dealing with fraud in financial statements based on the fraud hexagon theory.Keywords: Fraud, Fraud Hexagon, Fraudulent Financial StatementABSTRAKFraudulent financial statement merupakan perbuatan yang dilakukan secara terencana yang merugikan pihak lain dengan cara menyajikan informasi keuangan yang salah. Penelitian ini bertujuan untuk menganalisis pengaruh teori fraud hexagon, dengan menggunakan pengukuran financial stability, external pressure, financial target, state owned enterprises, ineffective monitoring, dan frequent number of CEO’s picture terhadap fraudulent financial statement, studi empiris pada perusahaan yang terdaftar di BEI periode 2017 – 2021. Penelitian ini memberi kontribusi dengan mempertimbangkan lebih banyak kondisi yang mempengaruhi kemungkinan terjadinya kecurangan. Jumlah sampel data pada penelitian ini adalah 81 perusahaan manufaktur dan jumlah total observasi 405. Penelitian ini menggunakan analisis Regresi Logistik yang diolah menggunakan SPSS V25. Hasil penelitian ini menunjukan bahwa kondisi external pressure, state owned enterprises, dan frequent number of CEO’s picture berpengaruh positif terhadap peluang terjadinya kecurangan laporan keuangan. Sedangkan financial stability, financial target, dan ineffective monitoring tidak berpengaruh terhadap fraudulent financial statement. Diharapkan perusahaan untuk lebih meningkatkan pengendalian/kontrol mereka terutama dalam mengatasi kecurangan dalam laporan keuangan berdasarkan teori fraud hexagon.Kata Kunci: Fraud, Fraud Hexagon, Kecurangan Laporan Keuangan

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