Pengaruh Fraud Hexagon Terhadap Fraudulent Financial Statement pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2020 – 2022

This study aims to determine the effect of fraud hexagon on fraudulent financial statements. This research is classified as quantitative research. The sample of this study used financial sector companies listed on the Indonesia Stock Exchange in 2020-2022. In this study, the determination of samples was carried out using purposive sampling technique. The type of data used in this study is secondary data. The results can be concluded that external pressure, financial targets, significant effect on fraudulent financial statements, financial stability, nature of industry, ineffective monitoring, razionalization, capability, arrogance and political connection did not significantly affect the fraudulent financial statements

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Publication Details

Journal
Al-Kharaj Jurnal Ekonomi Keuangan & Bisnis Syariah
Published
2024-10-21
DOI
https://doi.org/10.47467/alkharaj.v6i10.5427
Primary Topic
Corporate Governance and Financial Management
Type
article
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article

Pengaruh Fraud Hexagon Terhadap Fraudulent Financial Statement pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2020 – 2022

Kurnia Rina Ariani, Rahmah Anggeraeni
Al-Kharaj Jurnal Ekonomi Keuangan & Bisnis Syariah
Corporate Governance and Financial Management
article

Pengaruh Fraud Hexagon Terhadap Fraudulent Financial Statement pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2020 – 2022

Kurnia Rina Ariani, Rahmah Anggeraeni
article en

Abstract

This study aims to determine the effect of fraud hexagon on fraudulent financial statements. This research is classified as quantitative research. The sample of this study used financial sector companies listed on the Indonesia Stock Exchange in 2020-2022. In this study, the determination of samples was carried out using purposive sampling technique. The type of data used in this study is secondary data. The results can be concluded that external pressure, financial targets, significant effect on fraudulent financial statements, financial stability, nature of industry, ineffective monitoring, razionalization, capability, arrogance and political connection did not significantly affect the fraudulent financial statements

Al-Kharaj Jurnal Ekonomi Keuangan & Bisnis SyariahVol. 6(10)
Muhammadiyah University of Surakarta (ID)
Openalex Percentile: Top 66%
Corporate Governance and Financial Management
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