CAN AUDIT QUALITY MODERATE THE FRAUD HEXAGON ON FINANCIAL REPORT FRAUD IN CONSUMER CYCLICALS SECTOR?
DOI:
https://doi.org/10.61990/ijamesc.v2i3.231Keywords:
Fraud Hexagon, Audit Quality, Financial Report FraudAbstract
The goal of the present study is to collect empirical evidence regarding the Factors in The Hexagon Theory of Fraud that. able detect fraudulent financial statements 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, Fraud with financial statements (KLK) is a dependent factor in this investigation.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. analysis of multiple linear regression . Audit quality is able to moderate the impact of ROA, ACHANGE, LEV, RAS and Ceodual on the potential for falsified accounts payable. Although audit quality cannot lessen the impact of CEO education, political connections, SOE, government projects, on indications of fraud on financial statements.
Downloads
References
Apriliana, S., & Agustina L. (2017). The Analysis of Fraudulent Financial Reporting Determinants through Fraud Pentagon Approach. Jurnal Dinamika Akuntansi, 154- 165.https://doi.org/10.15294/jda.v7il.4036
Agusputri, H., & Sofie. (2019). FAKTOR- FAKTOR YANG BERPENGARU TERHADAP FRAUDULENT FINANCIALREPORTING DENGAN MENGGUNAKAN ANALISIS FRAUD PENTAGON. Jurnal Informasi Perpajakan, Akuntansi, Dan Keuangan Publik, 105-124.https://doi.org/http://dx.doi.org/10.251 05/jipak.v14i2.5049
Crowe. (2011). Why the Fraud Triangle is No Longer Enough.
DeAngelo, L. E. (1981). Auditor Independence, "low bailing, and Disclosure Regulation. Journal of Accounting and Economics.
Gaio, C., & Pinto, I. (2018). The role of state ownership on earnings quality: evidence across public and private European firms. Journal of Applied Accounting Research, 19(2), 312–332. https://doi.org/10.1108/JAAR-07- 2016-0067.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm: Managerial Behavior, Agency Costs, and Ownership Structure. Journal of Financial Economics.
Martantya, & Daljono. (2013). Pendeteksian Kecurangan Laporan Keuangan Melalui Faktor Risiko Tekanan dan Peluang. Diponegoro Journal of Accounting, 1– 12.
Septriyani, Y., & Handayani, D. (2018). Mendeteksi Kecurangan Laporan Keuangan dengan Analisis Fraud Pentagon. Jurnal Akuntansi, Keuangan Dan Bisnis, 11(1), 11–23. http://jurnal.pcr.ac.id
Skousen, C. J., K. R. S., & Wright, C. J. (2009). Detecting and Predicting Financial Statement Fraud: The Effectiveness of The Fraud Triangle and SAS No. 99.
Siddiq, F. R., Achyani, F., & Zulfikar. (2015). Fraud Pentagon dalam Mendeteksi Financial Statement Fraud. Seminar Nasional dan the 4th Call for Syariah Paper 1, 1–14.
Sulkiyah. (2016). Pengaruh Ineffective Monitoring Terhadap Financial Statement Fraud (Perusahaan Manufaktur yang Terdaftar di BEI). Journal Ilmiah Universitas Gunung Rinjani, 3, 129–140.
Tessa, C., & Harto, P. (2016). Fraudulent Financial Reporting: Pengujian Teori FraudPentagon pada Sektor Keuangan dan Perbankan di Indonesia. Jurnal Ekonomi Dan Bisnis, 1–21.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Mohamad Zulman Hakim, Dewi Rachmania, Galang Reza Firdaus Budiutomo, Yola Dyfa Meisari, Helen Retno Wulandari, Thorik Satria Ilmi
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
