欺诈六边形对欺诈性财务报表的影响：印度尼西亚非周期性公司的实证研究

International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Pub Date : 2023-12-19 DOI:10.61990/ijamesc.v1i6.100

Mohamad Zulman, Tariq Tawfeeq, Yousif Alabdullah, Mochammad Farid Fadillah, Aisyah Sholikhati, Siti Nurhaliza, Ika Wulandini

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引用次数: 0

摘要

本研究旨在分析在印度尼西亚证券交易所（IDX）上市的非周期性行业公司在2020-2021年财务报表舞弊检测中的六边形舞弊因素。基于目的性抽样方法，本研究的抽样公司数量为33家研究标准的非周期性公司，共66个观测点。研究结果发现，以政府项目为代表的压力要素对财务报表舞弊有显著影响。同时，财务指标、财务稳定性、董事变更、监控不力、审计师变更、CEO频繁晒照、政治关系、国有企业、审计意见对2020-2021年IDX上市的非周期性行业公司财务报告舞弊没有显著影响。

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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THE EFFECT OF FRAUD HEXAGON ON FRAUDULENT FINANCIAL STATEMENTS: EMPIRICAL STUDY OF NON-CYCLICALS COMPANIES IN INDONESIA

This study aims to analyze the factors of hexagon fraud in detecting financial statement fraud in non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2021. Based on the purposive sampling method, the number of companies sampled in this study was 33 research criteria of non-cyclical companies with a total of 66 observations. The results of this study found that the element of pressure proxied by government projects had a significant effect on fraudulent financial statements. Meanwhile, financial targets, financial stability, changes in directors, ineffective monitoring, change in auditors, frequent number of CEO's pictures, political connections, state-owned enterprises, and audit opinions have no significant effect on fraudulent financial reports in non-cyclicals sector companies listed on the IDX 2020-2021.

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

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