印尼的欺诈六边形组件是否助长了欺诈行为?

IF 1 Q3 ECONOMICS
Etikonomi Pub Date : 2022-06-24 DOI:10.15408/etk.v21i2.24653
Dio Alfarago, Azas Mabrur
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引用次数: 1

摘要

这项研究提供了有关欺诈公司性质的可能性的信息,以便投资者和利益相关者能够做出更好的决策。贝尼什模型和舞弊理论是理解舞弊动机和发现公司盈余操纵的两个成熟的思想。与以往使用欺诈三角形的研究不同,本研究使用最新的理论(欺诈六边形)视角来检测欺诈行为。因此,本研究旨在结合贝尼什模型的m -得分来检验欺诈六边形成分的适用性。选取2015年至2019年在印尼证券交易所上市的76家制造业企业作为样本。研究结果证实,存在舞弊行为的企业财务状况更稳定、杠杆率更高、盈利能力更高、与政府有合作项目、关联方交易更多、更换审计师更多、流动性更差、更换董事更少、监管更少、展示CEO更少。的图片。JEL分类:K40, K42
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Do Fraud Hexagon Components Promote Fraud in Indonesia?
This study provides information about the likelihood of the natureof fraud companies so that investors and stakeholders can makebetter decisions. The Beneish model and the fraud theory aretwo well-developed ideas for understanding fraud motivationsand detecting earnings manipulation in a corporation. Unlikeprevious studies using the fraud triangle, this study uses the latesttheory (the fraud hexagon) perspective to detect fraud actions.Thus, this study aims to examine the applicability of the fraudhexagon components in combination with the M-score fromthe Beneish model. Seventy-six manufacturing firms listed onIndonesia Stock Exchange from 2015 to 2019 were chosen assamples. The findings confirmed that enterprises with fraud tendto: be more financially stable, be more leveraged, have higherprofitability, have cooperation projects with the government, havemore related-party transactions, have more auditor changes, beless liquid, less changing directors, be less supervised, and lessdisplay CEO.’s picture.JEL Classification: K40, K42
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来源期刊
Etikonomi
Etikonomi ECONOMICS-
自引率
12.50%
发文量
29
审稿时长
12 weeks
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