Financial statement fraud based on Hexagon Fraud Approach
This study aims to determine the effect of fraud hexagons on fraudulent financial statements. The objects of this research are food and beverage companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The sampling technique used was purposive sampling with a total of 13 companies....
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| Format: | Article |
| Language: | English |
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Indonesian Institute for Counseling, Education and Therapy (IICET)
2023-09-01
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| Series: | JPPI (Jurnal Penelitian Pendidikan Indonesia) |
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| Online Access: | https://jurnal.iicet.org/index.php/jppi/article/view/2583 |
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| _version_ | 1832584678133989376 |
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| author | Prima Apriwenni Elis Sondang Dasawati Chrysolyte Thalia Abigail |
| author_facet | Prima Apriwenni Elis Sondang Dasawati Chrysolyte Thalia Abigail |
| author_sort | Prima Apriwenni |
| collection | DOAJ |
| description | This study aims to determine the effect of fraud hexagons on fraudulent financial statements. The objects of this research are food and beverage companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The sampling technique used was purposive sampling with a total of 13 companies. The data analysis techniques are descriptive statistics, classical assumption tests, and multiple linear regression analyses. The results of this study indicate that financial targets, financial stability, changes in directors, and ineffective monitoring have not proven to have a positive effect on fraudulent financial reporting. Political Connection, Total Accruals, and CEO Duality have positively affected fraudulent financial statements. So that in this way, the company can provide financial reporting information properly, follow field conditions, and comply with the ethics and standards set by the relevant authorities. |
| format | Article |
| id | doaj-art-b08ecdf4d18a4facb1cfdf4d19667019 |
| institution | Kabale University |
| issn | 2477-8524 2502-8103 |
| language | English |
| publishDate | 2023-09-01 |
| publisher | Indonesian Institute for Counseling, Education and Therapy (IICET) |
| record_format | Article |
| series | JPPI (Jurnal Penelitian Pendidikan Indonesia) |
| spelling | doaj-art-b08ecdf4d18a4facb1cfdf4d196670192025-01-27T12:24:49ZengIndonesian Institute for Counseling, Education and Therapy (IICET)JPPI (Jurnal Penelitian Pendidikan Indonesia)2477-85242502-81032023-09-01931640164910.29210/0202325831487Financial statement fraud based on Hexagon Fraud ApproachPrima Apriwenni0Elis Sondang Dasawati1Chrysolyte Thalia Abigail2Kwik Kian Gie School of BusinessKwik Kian Gie School of BusinessKwik Kian Gie School of BusinessThis study aims to determine the effect of fraud hexagons on fraudulent financial statements. The objects of this research are food and beverage companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The sampling technique used was purposive sampling with a total of 13 companies. The data analysis techniques are descriptive statistics, classical assumption tests, and multiple linear regression analyses. The results of this study indicate that financial targets, financial stability, changes in directors, and ineffective monitoring have not proven to have a positive effect on fraudulent financial reporting. Political Connection, Total Accruals, and CEO Duality have positively affected fraudulent financial statements. So that in this way, the company can provide financial reporting information properly, follow field conditions, and comply with the ethics and standards set by the relevant authorities.https://jurnal.iicet.org/index.php/jppi/article/view/2583fraud hexagon, financial statement, financial statement fraud |
| spellingShingle | Prima Apriwenni Elis Sondang Dasawati Chrysolyte Thalia Abigail Financial statement fraud based on Hexagon Fraud Approach JPPI (Jurnal Penelitian Pendidikan Indonesia) fraud hexagon, financial statement, financial statement fraud |
| title | Financial statement fraud based on Hexagon Fraud Approach |
| title_full | Financial statement fraud based on Hexagon Fraud Approach |
| title_fullStr | Financial statement fraud based on Hexagon Fraud Approach |
| title_full_unstemmed | Financial statement fraud based on Hexagon Fraud Approach |
| title_short | Financial statement fraud based on Hexagon Fraud Approach |
| title_sort | financial statement fraud based on hexagon fraud approach |
| topic | fraud hexagon, financial statement, financial statement fraud |
| url | https://jurnal.iicet.org/index.php/jppi/article/view/2583 |
| work_keys_str_mv | AT primaapriwenni financialstatementfraudbasedonhexagonfraudapproach AT elissondangdasawati financialstatementfraudbasedonhexagonfraudapproach AT chrysolytethaliaabigail financialstatementfraudbasedonhexagonfraudapproach |