Analisis Fraud Hexagon terhadap Financial Statement Fraud Perusahaan Properti Real Estate Terdaftar di BEI 2017-2021

Afifah Kusumawati; Sriyono Sriyono; Sucahyo Heriningsih

doi:10.14710/jaa.19.1.75-93

DOI: https://doi.org/10.14710/jaa.19.1.75-93

Analisis Fraud Hexagon terhadap Financial Statement Fraud Perusahaan Properti Real Estate Terdaftar di BEI 2017-2021

*Afifah Kusumawati - Department of Accounting, Universitas Pembangunan Nasional "Veteran" Yogyakarta, JL SWK Jl Ring Road No. 104 Ngropoh, Condong Catur, Depok, Sleman, Yogyakarta, Indonesia

Sriyono Sriyono - Department of Accounting, Universitas Pembangunan Nasional "Veteran" Yogyakarta, Indonesia

Sucahyo Heriningsih - Department of Accounting, Universitas Pembangunan Nasional "Veteran" Yogyakarta,, Indonesia

BibTex Citation Data :

@article{JAA49142,
    author = {Afifah Kusumawati and Sriyono Sriyono and Sucahyo Heriningsih},
    title = {Analisis Fraud Hexagon terhadap Financial Statement Fraud Perusahaan Properti Real Estate Terdaftar di BEI 2017-2021},
    journal = {JURNAL AKUNTANSI DAN AUDITING},
  volume = {19},
    number = {1},
    year = {2022},
    keywords = {fraud hexagon, beneish m-score, financial statement fraud.},
    abstract = {  This research purposed to find empirical evidence about effect financial stability, quality auditor external, change in auditor, change in directors, frequent number of CEO’s pictures and cooperation with government projects to financial statement fraud. The population of this research is companies in sector property and real estate listed on Indonesia Stock Exchange during 2017-2021. The number of samples used in this research were 149 data from 30 company appropriate criteria during 2017-2021.    The variables used in this research include the variable dependent (Y) is financial statement fraud. For independent variables, among others, financial stability (X1), quality auditor external (X2), change in auditor (X3), change in directors (X4), frequent number of CEO’s pictures (X5) and cooperation with government projects (X6). The method used in this research is a quantitative method. The data used secondary data. Data were processed using logistic regression analysis with software IBM SPSS (Statistical Package for Social Science version 25.    The results of this study indicate that financial stability (X1) influence financial statement fraud. Quality auditor external (X2), change in auditor (X3), change in directors (X4), frequent number of CEO’s pictures (X5) and cooperation with government projects (X6) do not affect financial statement fraud.     },
   issn = {2549-7650},   pages = {75--93}  doi = {10.14710/jaa.19.1.75-93},
    url = {https://ejournal.undip.ac.id/index.php/akuditi/article/view/49142}
}

Citation Format:

Abstract

This research purposed to find empirical evidence about effect financial stability, quality auditor external, change in auditor, change in directors, frequent number of CEO’s pictures and cooperation with government projects to financial statement fraud. The population of this research is companies in sector property and real estate listed on Indonesia Stock Exchange during 2017-2021. The number of samples used in this research were 149 data from 30 company appropriate criteria during 2017-2021.

The variables used in this research include the variable dependent (Y) is financial statement fraud. For independent variables, among others, financial stability (X1), quality auditor external (X2), change in auditor (X3), change in directors (X4), frequent number of CEO’s pictures (X5) and cooperation with government projects (X6). The method used in this research is a quantitative method. The data used secondary data. Data were processed using logistic regression analysis with software IBM SPSS (Statistical Package for Social Science version 25.

The results of this study indicate that financial stability (X1) influence financial statement fraud. Quality auditor external (X2), change in auditor (X3), change in directors (X4), frequent number of CEO’s pictures (X5) and cooperation with government projects (X6) do not affect financial statement fraud.

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Keywords: fraud hexagon, beneish m-score, financial statement fraud.

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In Volume 19, Nomor 1, Tahun 2022

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