Financial Statement Fraud Analysis Through Hexagon Fraud Theory ApproachPurpose – This study aims to analyze whether pressure or stimulus factors influence financial statement fraud, to analyze whether the capability factor influences financial statement

Contemporary Journal on Business and Accounting Pub Date : 2024-04-17 DOI:10.58792/cjba.v4i1.48

Nurjanna Nurjanna, Muchriana Muchran, Rini Sulisyanti

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Abstract

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

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通过六边形舞弊理论方法分析财务报表舞弊目的 - 本研究旨在分析压力或刺激因素是否会影响财务报表舞弊，分析能力因素是否会影响财务报表舞弊，以及分析能力因素是否会影响财务报表舞弊。

目的--本研究旨在分析压力或刺激因素是否影响财务报表舞弊，分析能力因素是否影响财务报表舞弊，分析串通因素是否影响财务报表舞弊，分析机会因素是否影响财务报表舞弊，分析合理化因素是否影响财务报表舞弊，分析自我因素是否影响财务报表舞弊。设计/方法/途径 - 分析方法采用 SPSS 21 统计公式进行定量分析。研究结果 - 本研究的结果是刺激因素、能力因素、串通因素、机会因素、合理化因素和自我因素对财务报表舞弊有影响。独创性 - 本研究使用的数据来源是从公司公布的年度财务报告中获得的二手数据。关键词欺诈、六角方法、财务报表论文类型研究成果

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Contemporary Journal on Business and Accounting

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