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
Authors
- Kurnia Rina Ariani (ORCID: https://orcid.org/0000-0003-1765-285X)
- Rahmah Anggeraeni
Institutions
- Muhammadiyah University of Surakarta (ID)
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
- Field-Weighted Citation Impact
- 0.00