Presepsi Teori Fraud Hexagon Terhadap Fraudulent Financial Statement

Isna Yuni Rahayu; Endah Susilowati

doi:10.37479/jeej.v7i1.26342

Presepsi Teori Fraud Hexagon Terhadap Fraudulent Financial Statement

Isna Yuni Rahayu, Endah Susilowati

Abstract

The purpose of this research to determine the influence of the fraud hexagon theory which is represented by financial targets, ineffective monitoring, change in auditor, change in director, CEO duality, and state-owned enterprises affects fraudulent financial statements. The quantification of fraudulent financial statementsis is using F-Score Model. This research use quantitative methodologies which focuses on infrastructure sector companies listed on the Indonesia Stock Exchange between 2018 and 2022. Eighty samples were gathered by the use of purposive sampling in conjunction with nonprobability sampling approach. The analysis method and hypothesis testing employed SEM-PLS using Warp PLS 7.0 software. The outcomes demonstrated that financial targets and state-owned enterprises contributed to fraudulent financial statements, while ineffective monitoring, change in auditor, change in director, and CEO duality did not contribute to fraudulent financial statements. This research has a novelty that state-owned enterprises contribute inversely to fraudulent financial statements.

Keywords

F-Score Model; Fraud Hexagon Theory; Fraudulent Financial Statement

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DOI: https://doi.org/10.37479/jeej.v7i1.26342