CAN AUDIT COMMITTEE MODERATE FRAUD HEXAGON MODELS IN DETECT FRAUDULENT FINANCIAL REPORTS: AN EMPIRICAL STUDY OF PROPERTY AND REAL ESTATE SECTOR COMPANIES IN INDONESIA

Authors

  • Mohamad Zulman Hakim Faculty of Economics and business, Universitas Muhammadiyah Tangerang, Indonesia
  • Imam Hidayat Faculty of Economics and business, Universitas Muhammadiyah Tangerang, Indonesia
  • Januar Eky Pambudi Faculty of Economics and business, Universitas Muhammadiyah Tangerang, Indonesia
  • Aura Putri Rahmawati Faculty of Economics and business, Universitas Muhammadiyah Tangerang, Indonesia
  • Hesti Febriatul Lubnaningtyas Faculty of Economics and business, Universitas Muhammadiyah Tangerang, Indonesia
  • Eldi Efriadi Faculty of Economics and business, Universitas Muhammadiyah Tangerang, Indonesia

DOI:

https://doi.org/10.61990/ijamesc.v2i4.270

Keywords:

Fraud Hexagon, Fraudulent Financial Report, Audit Commitee

Abstract

This study seeks to provide empirical evidence of the impact of the Fraud Hexagon on fraudulent reports, with the Audit Committee serving as a moderating variable. The research focuses on companies in the property and real estate sectors listed on the Indonesia Stock Exchange 2020-2022 period. The object of this study is to examine the relationship between the elements of the fraud hexagon and financial statement fraud while considering the influence of the audit committee. This study employs regression analysis with MRA (modified regression analysis) for the purpose of data analysis. The findings of this study indicate that financial target, financial stability, external pressure, CEO education, nature of industry, CEO picture, audit opinion, and effective monitoring do not exert any influence on the likelihood of dishonest financial reporting. Simultaneously, alterations in leadership and political affiliations have an influence on deceitful financial statements within the property and real estate industries. Meanwhile, the audit committee can oversee the inadequate supervision of fraudulent financial reporting.

Downloads

Download data is not yet available.

References

Fajri, M.A.N., & Febrianti, G.B., & Rahmayani, S. (2023). Pengaruh Fraud Hexagon terhadap Kecurangan Laporan Keuangan pada Perusahaan Properti dan Real estate yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021. Jurnal Ilmiah Multidisiplin Vol.2, No.2.

Fouziah, S.N., & Suratno., & Djaddang, S. (2022) Relevansi Teori Fraud Hexagon Dalam Mendeteksi Fraudulent Financiaal Statement Pada Perusahaan Sektor Perbankan. Sumber Artikel Akuntansi, Auditing, dan Keuangan Vokasi | Volume 6 Nomor 1.

Handoko, B. L. (2021). Fraud Hexagon dalam Mendeteksi Financial Statement Fraud Perusahaan Perbankan di Indonesia. Jurnal Kajian Akuntansi, Vol. 5 No. 2 2021, 176-192 e2579-9991, p2579-9975 http://jurnal.ugj.ac.id/index.php/jka.

Laporan Keungan Properti and Real Estete tahun 2020-2021.

Mukaromah, I., & Budiwitjaksono, G. S. (2021). Fraud Hexagon Theory dalam Mendeteksi Kecurangan Laporan Keuangan pada Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019. JURNAL ILMIAH KOMPUTERISASI AKUNTANSI, Vol. 14, No. 1, Juli 2021, pp. 61 - 72 p-ISSN : 1979-116X (print) e-ISSN : 2614-8870 (online) http://journal.stekom.ac.id/index.php/kompak.

Novarina, D., Triyanto, D. N. (2022). Pengaruh Fraud Hexagon terhadap Kecurangan Laporan Keuangan pada Perusahaan yang terdaftar di Bursa Efek Indonesia Periode 2016-2020. Jurnal akuntansi dan keuangan (JAK), Vol .10 No. 2 (2022): 182-193 https://ojs.unimal.ac.id/index.php/jak/index.

Nurbaiti, A., & Cipta, A. T. (2022). Fraud Hexagon untuk Mendeteksi Indikasi Financial Statement Fraud. E-Jurnal Akuntansi, 32(10), 2977-2990.

Oktavia, S., & Bahari, A., & Kartika, R. (2022). Pengaruh Elemen Fraud Hexagon Theory Terhadap Fraud Laporan Keuangan. Jurnal Akuntansi dan Ekonomika, Vol. 12 No. 2 http://ejurnal.umri.ac.id/index.php/jae.

Pamungkas, I. D., & Sukma, S. F. (2022). Menguji Potensi Kecurangan Pelaporan Keuangan Dengan Menggunakan Teori Fraud Hexagon. Volume 9 Nomor 3 (September – Desember) 2022. http://dx.doi.org/10.35137/jabk.v9i3.764.

Preicilia, C., & Wahyudi, I., & Preicilia, A. (2022). Analisa kecurangan laporan keuangan dengan perspektif teori Fraud Hexagon. Volume 5, Number 3, 2022 P-ISSN: 2622-2191 E-ISSN : 2622-2205 Open Access: https://journal.ikopin.ac.id/index.php/fairvalue.

Sagala, S. G., & siagian, V. (2021). Pengaruh Fraud Hexagon Model Terhadap Fraudulent Laporan Keuangan pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2016-2019. Volume 13, Nomor 2 Jurnal Akuntansi, Program Studi Akuntansi, Fakultas Bisnis, Universitas Kristen Maranatha. ISSN 2085-8698 | e-ISSN 2598-4977. http://journal.maranatha.edu.

Siregar, A., & Murwanigsari, E. (2022). Pengaruh Dimensi Fraud Hexagon terhadap Financial Statement Fraud. Jurnal Kajian Akuntansi, Vol. 6 No. 2 2022, 211-228 e2579-9991, p2579-9975 http://jurnal.ugj.ac.id/index.php/jka.

Downloads

Published

2024-08-27

How to Cite

Hakim, M. Z., Imam Hidayat, Januar Eky Pambudi, Aura Putri Rahmawati, Hesti Febriatul Lubnaningtyas, & Eldi Efriadi. (2024). CAN AUDIT COMMITTEE MODERATE FRAUD HEXAGON MODELS IN DETECT FRAUDULENT FINANCIAL REPORTS: AN EMPIRICAL STUDY OF PROPERTY AND REAL ESTATE SECTOR COMPANIES IN INDONESIA. International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC), 2(4), 1205–1222. https://doi.org/10.61990/ijamesc.v2i4.270

Issue

Vol. 2 No. 4 (2024): August

Section

Articles

License

Copyright (c) 2024 Mohamad Zulman Hakim, Imam Hidayat, Januar Eky Pambudi, Aura Putri Rahmawati, Hesti Febriatul Lubnaningtyas, Eldi Efriadi

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Most read articles by the same author(s)

1 2 > >> 

Similar Articles

<< < 2 3 4 5 6 7 8 9 10 11 > >> 

You may also start an advanced similarity search for this article.