FINANCIAL STATEMENT FRAUD DETECTION MENGGUNAKAN FRAUD HEXAGON THEORY PADA PERUSAHAAN DI JAKARTA ISLAMIC INDEX

Authors

  • Muhammad Arsad IAIN Kudus
  • Siti Amaroh
  • Bayu Tri Cahya

DOI:

https://doi.org/10.29040/jie.v8i1.11778

Abstract

The research aims to analyze indications of fraud by using the fraud hexagon in companies registered on the Jakarta Islamic Index (JII) for 2019-2021. The sample selection technique uses a purposive sampling technique, the number of research samples is 14 companies. The research uses analytical techniques using e-views tools. The results of the study prove that: (1) external pressure which is proxied has a significant effect on the detection of fraudulent financial statements; (2) financial stability has a significant effect on the detection of financial statement fraud; (3) financial targets have a significant effect on the detection of fraudulent financial reporting; (4) change of directors (DCHANGE) has no significant effect on the detection of fraudulent financial reporting; (5) ineffective monitoring has no significant effect on the detection of fraudulent financial reporting; (6) the nature of industry has a significant effect on the detection of fraudulent financial reporting; (7) change of auditor (AUDCHANGE) has no significant effect on the detection of fraudulent financial statements; (8) the frequent number of CEO's picture (CEOPICT) has a significant effect on the detection of financial statement fraud; and (9) collusion (COL) has no significant effect on the detection of financial statement fraud. Keywords: Fraud Hexagon, External Pressure, Financial Stability

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Published

2024-02-28

How to Cite

Arsad, M., Amaroh, S., & Cahya, B. T. (2024). FINANCIAL STATEMENT FRAUD DETECTION MENGGUNAKAN FRAUD HEXAGON THEORY PADA PERUSAHAAN DI JAKARTA ISLAMIC INDEX. JURNAL ILMIAH EDUNOMIKA, 8(1). https://doi.org/10.29040/jie.v8i1.11778

Issue

Vol. 8 No. 1 (2024): EDUNOMIKA

Section

Articles

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