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The Analysis of Fraudulent Financial Reports Through Fraud Hexagon on Public Mining Companies

Accounting Analysis Journal · Vol. 10 No. 3 (2022) · hlm. 220–228

DOI
10.15294/aaj.v10i3.54999
ISSN
2502-6216, 2252-6765
Terbit
2022-03-28
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

This research with a purpose to verify the effect of financial targets, financial stability, external pressure, supervision effectiveness, external auditor quality, change of auditors, CEO education, CEO duality, state-owned enterprises, political connections on the fraudulent financial report through hexagon fraud theory. Mining sector companies that registered on the Indonesia Stock Exchange in the period of 2017-2019 are the population in this research. The purposive sampling technique is used to select the research sample so as obtain samples of 41 companies and 123 analysis units. Panel regression analysis is an analytical technique that used in this research. The result shows that financial targets and external pressures have positive and significant effects on fraudulent financial reports. Meanwhile, financial stability, supervision effectiveness, external auditor quality, change of auditors, CEO education, CEO duality, state-owned enterprises, and political connections do not affect the fraudulent financial report. This research deduces that the higher financial targets and external pressures in a company make the possibility of management as an agent to commit fraudulent financial reports in order to attract investors will be more vulnerable. Kata Kunci: Fraud Hexagon Theory; Fraudulent Financial Report; F-Score Model

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  • Institut Teknologi Telkom Purwokerto
  • State University of Semarang
  • State University of Jakarta
  • Universitas Ahmad Dahlan
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Rekan penulisOrganisasiArtikel bersama
Sukirman SukirmanState University of Semarang2
Retnoningrum HidayahAfiliasi tidak diketahui2
Anwar ZahidAfiliasi tidak diketahui2
Ramadhani Nurul AisyahAfiliasi tidak diketahui1
Fransiska Desi PrimastutiAfiliasi tidak diketahui1
Mutia Femila SrikandhiAfiliasi tidak diketahui1
Eka Setia NugrahaInstitut Teknologi Telkom Purwokerto1
M AkmalAfiliasi tidak diketahui1
Indah Fajarini Sri WahyuningrumAfiliasi tidak diketahui1
Linda AgustinaAfiliasi tidak diketahui1
Trisni SuryariniAfiliasi tidak diketahui1
Prabowo Yudo JayantoState University of Semarang1
I N KayatiAfiliasi tidak diketahui1
Fian Tri RohmahAfiliasi tidak diketahui1
Saripah SaripahAfiliasi tidak diketahui1
Suhendra SuhendraUniversitas Ahmad Dahlan1
Siti FatimahState University of Jakarta1
Didi SuryadiAfiliasi tidak diketahui1
Indah SuciatiAfiliasi tidak diketahui1
Arsyil WaritsmanAfiliasi tidak diketahui1
Siti Nurul FaizahAfiliasi tidak diketahui1

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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en-US">The Analysis of Fraudulent Financial Reports Through Fraud Hexagon on Public Mining Companies</dc:title>
	<dc:creator>Wicaksono, Agung</dc:creator>
	<dc:creator>Suryandari, Dhini</dc:creator>
	<dc:description xml:lang="en-US">This research with a purpose to verify the effect of financial targets, financial stability, external pressure, supervision effectiveness, external auditor quality, change of auditors, CEO education, CEO duality, state-owned enterprises, political connections on the fraudulent financial report through hexagon fraud theory. Mining sector companies that registered on the Indonesia Stock Exchange in the period of 2017-2019 are the population in this research. The purposive sampling technique is used to select the research sample so as obtain samples of 41 companies and 123 analysis units. Panel regression analysis is an analytical technique that used in this research. The result shows that financial targets and external pressures have positive and significant effects on fraudulent financial reports. Meanwhile, financial stability, supervision effectiveness, external auditor quality, change of auditors, CEO education, CEO duality, state-owned enterprises, and political connections do not affect the fraudulent financial report. This research deduces that the higher financial targets and external pressures in a company make the possibility of management as an agent to commit fraudulent financial reports in order to attract investors will be more vulnerable.
Kata Kunci: Fraud Hexagon Theory; Fraudulent Financial Report; F-Score Model</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2022-03-28</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/54999</dc:identifier>
	<dc:identifier>10.15294/aaj.v10i3.54999</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 10 No 3 (2021): November; 220-228</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/54999/21328</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2022 Accounting Analysis Journal</dc:rights>
</oai_dc:dc>