Financial Statement Fraud Analysis Through Hexagon Fraud Theory Approach
| Main Authors: | Nurjanna, Nurjanna, Muchran, Muchriana, Sulisyanti, Rini |
|---|---|
| Format: | Article info application/pdf |
| Bahasa: | eng |
| Terbitan: |
Institut Transparansi dan Akuntabilitas Publik (INSPIRING)
, 2024
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| Online Access: |
https://journal.inspiring.or.id/cjba/article/view/48 https://journal.inspiring.or.id/cjba/article/view/48/41 |
| ctrlnum |
article-48 |
|---|---|
| fullrecord |
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<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="en-US">Financial Statement Fraud Analysis Through Hexagon Fraud Theory Approach</title><creator>Nurjanna, Nurjanna</creator><creator>Muchran, Muchriana</creator><creator>Sulisyanti, Rini</creator><description lang="en-US">Purpose – This study aims to analyze whether pressure or stimulus factors influence financial statement fraud, to analyze whether the capability factor influences financial statement fraud, to analyze whether collusion fachtors influence financial statement fraud, to analyze whether opportunity fachtors influence financial statement fraud, to analyze whether rationalization factors influence financial statement fraud, and to analyze whether the ego factor influences financial statement fraud.
Design/methodology/approach – The analytical method used is quantitative analysis using the SPSS 21 statistical formula.
Findings – The results of this research are stimulus factors, capability factors, collusion factors, opportunity factors, rationalization factors and ego factors has an influence on fradulent financial statements.
Originality – Sources of data used in this study are secondary data obtained from the company’s published annual financial reports.
Keywords: Fraud, Hexagon Approach, Financial Statement
Paper Type Research Result</description><publisher lang="en-US">Institut Transparansi dan Akuntabilitas Publik (INSPIRING)</publisher><date>2024-04-17</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>Journal:Article</type><type>File:application/pdf</type><identifier>https://journal.inspiring.or.id/cjba/article/view/48</identifier><identifier>10.58792/cjba.v4i1.48</identifier><source lang="en-US">Contemporary Journal on Business and Accounting; Vol 4 No 1 (2024): Contemporary Journal on Business and Accounting (CjBA); 29-38</source><source>2776-8996</source><source>2777-0877</source><source>10.58792/cjba.v4i1</source><language>eng</language><relation>https://journal.inspiring.or.id/cjba/article/view/48/41</relation><rights lang="en-US">Copyright (c) 2024 Contemporary Journal on Business and Accounting</rights><recordID>article-48</recordID></dc>
|
| language |
eng |
| format |
Journal:Article Journal Other:info:eu-repo/semantics/publishedVersion Other File:application/pdf File |
| author |
Nurjanna, Nurjanna Muchran, Muchriana Sulisyanti, Rini |
| title |
Financial Statement Fraud Analysis Through Hexagon Fraud Theory Approach |
| publisher |
Institut Transparansi dan Akuntabilitas Publik (INSPIRING) |
| publishDate |
2024 |
| url |
https://journal.inspiring.or.id/cjba/article/view/48 https://journal.inspiring.or.id/cjba/article/view/48/41 |
| contents |
Purpose – This study aims to analyze whether pressure or stimulus factors influence financial statement fraud, to analyze whether the capability factor influences financial statement fraud, to analyze whether collusion fachtors influence financial statement fraud, to analyze whether opportunity fachtors influence financial statement fraud, to analyze whether rationalization factors influence financial statement fraud, and to analyze whether the ego factor influences financial statement fraud.
Design/methodology/approach – The analytical method used is quantitative analysis using the SPSS 21 statistical formula.
Findings – The results of this research are stimulus factors, capability factors, collusion factors, opportunity factors, rationalization factors and ego factors has an influence on fradulent financial statements.
Originality – Sources of data used in this study are secondary data obtained from the company’s published annual financial reports.
Keywords: Fraud, Hexagon Approach, Financial Statement
Paper Type Research Result |
| id |
IOS19745.article-48 |
| institution |
Institut Transparansi dan Akuntabilitas Publik (INSPIRING) |
| institution_id |
10433 |
| institution_type |
library:public library |
| library |
Contemporary Journal on Business and Accounting |
| library_id |
7754 |
| collection |
Contemporary Journal on Business and Accounting (CjBA) |
| repository_id |
19745 |
| subject_area |
Accounting_Finance Accounting_Auditing TAX Auditing |
| city |
KOTA MAKASSAR |
| province |
SULAWESI SELATAN |
| repoId |
IOS19745 |
| first_indexed |
2024-06-13T04:01:53Z |
| last_indexed |
2024-06-13T04:01:53Z |
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dc |
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1801717580591792128 |
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9.9049015 |