Financial statement fraud based on Hexagon Fraud Approach
This study aimed to determine the effect of fraud hexagons on financial statement fraud. 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 is purposive sampling with a total of 13 companies. The d...
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| Main Authors: | , , |
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| Format: | Book |
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Indonesian Institute for Counseling, Education and Therapy (IICET),
2023-07-01T00:00:00Z.
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| Summary: | This study aimed to determine the effect of fraud hexagons on financial statement fraud. 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 is purposive sampling with a total of 13 companies. The data analysis technique used is descriptive statistics, classical assumption test, and multiple linear regression analysis. The results of this study indicate that (1) Financial targets are not proven to have a positive effect on financial statement fraud. (2) Financial stability is not proven to have a positive effect on financial statement fraud. (3) Changes in Directors are not proven to have a positive effect on financial statement fraud. (4) Political Connection has been proven to have a positive effect on financial statement fraud. (5) Ineffective Monitoring is not proven to have a positive effect on financial statement fraud. (6) Total Accruals to Asset Ratio proved to have a positive effect on financial statement fraud. (7) The effect of CEO Duality on financial statement fraud cannot be concluded. |
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| Item Description: | 2477-8524 2502-8103 10.29210/020232583 |