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Analysis of Fraudulent Financial Reporting With Fraud Hexagon Theory in Financial Sector Companies Listed on the Indonesia Stock Exchange (IDX) In 2017-2021

Journal: THE INTERNATIONAL JOURNAL OF BUSINESS MANAGEMENT AND TECHNOLOGY (Vol.7, No. 1)

Publication Date:

Authors : ;

Page : 11-249

Keywords : Fraudulent Financial Reporting; Fraud Hexagon Theory; Agency Theory;

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Abstract

The financial sector in Indonesia is the sector most vulnerable to fraudulent financial reporting. This study aims to find out how the influence of the fraud hexagon theory component on financial statement fraud in Financial Sector Companies in Indonesia. The population in this study is all companies in the financial sector listed on the Indonesia Stock Exchange (IDX). The samples in this study were determined using the purposive sampling method, which is the selection of samples according to certain criteria set based on the objectives of the study. The use of this technique aims to make it easier to get data that suits research needs. This research was conducted on financial sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021 with a total population of 92 companies. The dependent variables in this study were measured by dummy variables, then the hypothesis test tool used logistic regression analysis. Logistic regression is a statistical method for modeling category-based response variables on one or more predictors of change, the results show that stimulus, capability, collusion affect fraudulent financial reporting. Meanwhile, opportunities, rationalization and ego have no influence on indications that management has committed fraudulent actions in financial statements.

Last modified: 2023-02-02 16:25:59