Pendeteksian Fraudulent Financial Statement: Pengujian Fraud Heptagon Theory

Siti Azizah, Reskino Reskino
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引用次数: 1

Abstract

Objectives. This study aims to examine Reskino's (2022) heptagon fraud theory, which encompasses seven dimensions: pressure, opportunity, rationalization, competence, arrogance, culture, and religiosity.Design/method/approach. Data was collected through purposive sampling, wherein questionnaires were distributed to auditors in DKI Jakarta. A total of 117 respondents completed the questionnaires, and subsequently analyzed using SEM-PLS.Result/findings. The results show that pressure, opportunity, rationalization, and competence do not have a significant impact on detecting fraudulent financial statements. On the other hand, arrogance, culture, and religiosity are revealed to exert a strong influence in this regard.Theoretical contribution. This study represents the inaugural examination of the most recent fraud theory, known as the fraud heptagon theory, formulated by Reskino (2022). The primary aim is to address the existing gap in the literature, which lacks an explanation for fraud occurrences attributed to religious and cultural factors.Practical contribution. The anticipated outcome of this research is to provide valuable insights that could serve as input for regulators in formulating regulations that consider the influence of religion and culture.Limitations. This study solely relies on primary data gathered from the perspectives of auditors operating in the DKI Jakarta region. Consequently, the research scope is limited, making it inappropriate to generalize the findings to auditors outside the DKI Jakarta area. 
Pendeteksian欺诈性财务报表:企鹅欺诈七边形理论
目标。本研究旨在检验Reskino(2022)的七面形欺诈理论,该理论包括七个维度:压力、机会、合理化、能力、傲慢、文化和宗教信仰。通过有目的抽样收集数据,其中向DKI雅加达的审计员分发了问卷。117名受访者完成了问卷调查,随后使用sem - pls进行分析。结果表明,压力、机会、合理化和能力对发现虚假财务报表没有显著影响。另一方面,傲慢、文化和宗教信仰在这方面产生了强烈的影响。理论贡献。这项研究代表了对Reskino(2022)提出的最新欺诈理论(即欺诈七方理论)的首次检验。主要目的是解决文献中现有的差距,缺乏对归因于宗教和文化因素的欺诈事件的解释。实际的贡献。本研究的预期结果是提供有价值的见解,可以作为监管机构在制定考虑宗教和文化影响的法规时的输入。本研究仅依赖于从DKI雅加达地区审计人员的角度收集的原始数据。因此,研究范围是有限的,因此不适合将调查结果推广到DKI雅加达地区以外的审计员。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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