THE IMPACT OF FINANCIAL STATEMENT FRAUD THROUGH THE FRAUD HEXAGON ON CONSUMER CYCLICALS SECTOR COMPANIES ON THE INDONESIA STOCK EXCHANGE IN 2020-2022

International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Pub Date : 2024-04-09 DOI:10.61990/ijamesc.v2i2.201

Mohamad Zulman, Hamdani, Galang Reza Firdaus Budiutomo, Yola Dyfa Meisari, Helen Retno Wulandari, Thorik Satria Ilmi

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Abstract

The objective of this study is to collect empirical evidence regarding the Factors in the Fraud Hexagon Theory that can be used to detect financial statement fraud. The case study of the Consumer Cyclical Sector on the IDX in the range of 2020-2022 is used in testing the Fraud Score model. In this analysis, 89 Consumer Cyclicals companies serve as samples, purposeful sampling is used to select samples, in this study, financial statement fraud (KLK) is the dependent variable. The independent variables used are financial targets, financial stability, external pressure, CEO education, political connections, state-owned enterprises, external auditors, rationalization, and CEO duality. EViews version 13 testing software was used for data analysis of multiple linear regression analysis. This study shows that financial statement fraud is significantly influenced by external pressure and rationalization. There is no statistically significant correlation between financial objectives, financial stability, and rationalization.

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通过欺诈六边形分析财务报表欺诈对 2020-2022 年印尼证券交易所周期性消费品行业公司的影响

本研究旨在收集有关欺诈六边形理论中可用于检测财务报表欺诈的因素的实证证据。在测试欺诈得分模型时，使用了 2020-2022 年期间 IDX 上周期消费品行业的案例研究。在本分析中，89 家周期消费品公司作为样本，采用有目的的抽样来选择样本，在本研究中，财务报表欺诈（KLK）是因变量。自变量包括财务目标、财务稳定性、外部压力、CEO 教育程度、政治关系、国有企业、外部审计师、合理化和 CEO 双重性。数据分析采用 EViews 第 13 版测试软件进行多元线性回归分析。研究结果表明，财务报表舞弊受外部压力和合理化的影响较大。财务目标、财务稳定性和合理化之间在统计上没有明显的相关性。

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International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)

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