Determinan Fraud Hexagon Theory dan Indikasi Financial Statement Fraud
Abstract
This study aims to test the influence of fraud hexagon theory on financial statement fraud. Elements of the causative factors of fraud based on fraud hexagon theory cannot be directly investigated but require proxy variables. Stimulus is projected with financial stability. Opportunity is projected with nature of industry and ineffective monitoring. Rationalization is projected by a change of auditor. Capability is projected with a change of director. Arrogance is projected with a frequent number of CEO's picture. Collution is projected by the ownership of the company by the government or a State-Owned Enterprise or is a private company. The test was conducted on healthcare companies listed on the Indonesia Stock Exchange during the period 2016-2020. Sample selection is done using purposive sampling techniques. Data analysis uses regression panel data. Based on the results of the analysis showed that the variables of financial stability, ineffective monitoring, change in auditor, frequent number of CEO's picture, and state-owned enterprises positively affect financial statement fraud. Nature of industry and change of director have no effect on financial statement fraud. This research provides implications for those who need information about the possibility of financial statement fraud in healthcare companies taking into account influencing factors.
Keyword : Fraud Hexagon Theory; Financial Statement Fraud; Healthcare Company
Downloads
Download data is not yet available.
References
Abbas, A. (2017). Earnings Fraud and Financial Stability. Asia Pacific Fraud Journal, 2(1), 117. https://doi.org/10.21532/apfj.001.17.02.01.010
ACFE Indonesia Chapter. (2019). Survei Fraud Indonesia 2019. ACFE Indonesia, 76.
Aghghaleh, S. F. (2016). Detecting Financial Statement Frauds in Malaysia : Comparing the Abilities of Beneish and Dechow Models. Asian Journal of Accounting and Governance, 7, 57–65. http://dx.doi.org/10.17576/AJAG-2016-07-05
Agusputri, H., & Sofie, S. (2019). Faktor - Faktor Yang Berpengaruh Terhadap Fraudulent Financial Reporting Dengan Menggunakan Analisis Fraud Pentagon. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 14(2), 105. https://doi.org/10.25105/jipak.v14i2.5049
Apriliana, S., & Agustina, L. (2017). The Analysis of Fraudulent Financial Reporting Determinant through Fraud Pentagon Approach. Jurnal Dinamika Akuntansi, 9(2), 154–165. https://doi.org/10.15294/jda.v7i1.4036
Avortri, C., & Agbanyo, R. (2020). Determinants of management fraud in the banking sector of Ghana: the perspective of the diamond fraud theory. Journal of Financial Crime. https://doi.org/10.1108/JFC-06-2020-0102
Christian, N., Basri, Y. Z., & Arafah, W. (2019). Analysis of Fraud Pentagon To Detecting Corporate Fraud in Indonesia. International Journal Of Economics, Business and Management Reasearch, 3(08), 1–13. : https://www.researchgate.net/publication/335060768
Cristina Gaio & Ines Pinto. (2018). Journal of Applied Accounting Research. Journal of Applied Accounting Research, 9(1). https://doi.org/10.1108/jaar.2008.37509aaa.001
Dechow, P. M., Sloan, R. G., & Sweeney, A. P. (1996). Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC. Contemporary Accounting Research, 13(1), 1–36. https://doi.org/10.1111/j.1911-3846.1996.tb00489.x
Desviana, D., Basri, Y. M., & Nasrizal, N. (2020). Analisis Kecurangan pada Pengelolaan Dana Desa dalam Perspektif Fraud Hexagon. Studi Akuntansi Dan Keuangan Indonesia, 3(1), 50–73. https://doi.org/10.21632/saki.3.1.50-73
Devi, P. N. C., Widanaputra, A. A. G. P., Budiasih, I. G. A. N., & Rasmini, N. K. (2021). The Effect of Fraud Pentagon Theory on Financial Statements: Empirical Evidence from Indonesia. Journal of Asian Finance, Economics and Business, 8(3), 1163–1169. https://doi.org/10.13106/jafeb.2021.vol8.no3.1163
Elisabeth, D. M., & Simanjuntak, W. (2020). Analisis Review Pendeteksian Kecurangan (Fraud). Jurnal Akuntansi Dan Keuangan Methodist, 4(1), 14–31. https://www.researchgate.net/publication/228283055_Detecting_and_Predicting_Financial_Statement_Fraud_The_Effectiveness_of_the_Fraud_Triangle_and_SAS_No_99
Fahrika, A. I., & Roy, J. (2020). Dampak Pandemi Covid-19 terhadap Perkembangan Makro Ekonomi di Indonesia dan Respon Kebijakan yang Ditempuh The Impact of the Covid-19 Pandemic on Macroeconomic Developments in Indonesia and The Policy Response taken. Inovasi, 16(2), 206–213. http://journal.feb.unmul.ac.id/index.php/INOVASI%0A
Faradiza, S. A. (2019). Fraud Pentagon Dan Kecurangan Laporan Keuangan. EkBis: Jurnal Ekonomi dan Bisnis, 2(1), 1–22. http://ejournal.uin-suka.ac.id/febi/ekbis/article/view/1060/621
Handoko, B. L. (2021). An Analysis of Fraud Hexagon in Detecting Financial Statement Fraud ( Empirical Study of Listed Banking Companies on Indonesia Stock Exchange for Period 2017 – 2019 ). In 2021 7th International Conference on E-Business and Applications (ICEBA 2021), 93–100. https://doi.org/10.1145/3457640.3457657
Hugo, J. (2019). Efektivitas Model Beneish M-Score Dan Model F-Score Dalam Mendeteksi Kecurangan Laporan Keuangan. Jurnal Muara Ilmu Ekonomi Dan Bisnis, 3(1), 165. https://doi.org/10.24912/jmieb.v3i1.2296
Komang, N., Yulistyawati, A., Suardikha, I. M. S., & Sudana, I. P. (2019). Jurnal Akuntansi dan Auditing Indonesia The analysis of the factor that causes fraudulent financial reporting with fraud diamond. 23(1), 1–10. https://journal.uii.ac.id/JAAI/article/view/10834/9345
Kusumaningsih, K. U. (2017). Faktor-Faktor Yang Mempengaruhi Tindak Kecurangan Di Perusahaan Perbankan. E-Jurnal Akuntansi, 19(3), 1832–1860. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/26946/19030
Lestari, M. I., & Henny, D. (2019). Pengaruh Fraud Pentagon Terhadap Fraudulent Financial Statements Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017. Jurnal Akuntansi Trisakti, 6(1), 141. https://doi.org/10.25105/jat.v6i1.5274
Maghfiroh, N., Ardiyani, K., & Syafnita. (2015). Analisis Pengaruh Financial Stability , Personal Financial Need , External Pressure , Dan Ineffective Monitoring Pada Financial Statement Fraud. Ekonomi Dan Bisnis, 16(1), 51–66. https://jurnal.unikal.ac.id/index.php/jebi/article/view/321
Mansor, N. (2017). Fraud Triangle Theory and Fraud Diamond Theory . Understanding the Fraud Triangle Theory and Fraud Diamond Theory . Understanding the Convergent and Divergent For Future Research. International Journal of Academic Research in Accounting, Finance and Management Sciences, 5(October 2015), 38–45. https://doi.org/10.6007/IJARAFMS/v5-3/1823
Mekonnen, S., Padayachee, K., & Meshesha, M. (2016). A privacy preserving context-aware insider threat prediction and prevention model predicated on the components of the fraud diamond. Proceedings - 2015 Annual Global Online Conference on Information and Computer Technology, GOCICT 2015, 60–65. https://doi.org/10.1109/GOCICT.2015.20
Nugraheni, N. K., dan Triatmoko, H. (2016). Analisis Faktor-Faktor Yang Mempengaruhi Terjadinya Financial Statement Fraud: Perspektif Diamond Fraud Theory (Studi Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016). Jurnal Akuntansi Dan Auditing, 14(2), 118–143. https://doi.org/10.14710/jaa.14.2.118-143
Omukaga, K. O. (2020). Is the fraud diamond perspective valid in Kenya? Journal of Financial Crime. https://doi.org/10.1108/JFC-11-2019-0141
Ozcelik, H. (2020). An Analysis of Fraudulent Financial Reporting Using the Fraud Diamond Theory Perspective: An Empirical Study on the Manufacturing Sector Companies Listed on the Borsa Istanbul. 102, 131–153. https://doi.org/10.1108/s1569-375920200000102012
Putriasih, K. (2019). Analisis Fraud Diamond Dalam Mendeteksi Financial Statement Fraud: Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2016 – 2018. Prosiding Seminar Nasional Cendekiawan, 1(3), 2. https://doi.org/10.25105/semnas.v0i0.5780
Quraini, F., & Rimawati, Y. (2019). Determinan Fraudulent Financial Reporting Using Fraud Pentagon Analysis. Journal of Auditing, Finance, and Forensic Accounting, 6(2), 105–114. https://doi.org/10.21107/jaffa.v6i2.4938
Rahmayuni, S. (2018). Analisis Pengaruh Fraud Diamond Terhadap Kecurangan Laporan Keuangan (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2013-2016). Journal Akuntansi Universitas Negeri Padang, 6, 1–20. http://ejournal.unp.ac.id/students/index.php/akt/article/view/2951
Rengganis, R. M. Y. D., Sari, M. M. R., Budiasih, I. G. A. ., Wirajaya, I. G. A., & Suprasto, H. B. (2019). The fraud diamond: element in detecting financial statement of fraud. International Research Journal of Management, IT and Social Sciences, 6(3), 1–10. https://doi.org/10.21744/irjmis.v6n3.621
Ruankaew, T. (2016). Beyond the Fraud Diamond. International Journal of Business Management & Economic Research, 7(1), 474–476. http://ijbmer.com/docs/volumes/vol7issue1/ijbmer2016070102.pdf
Safta, I. L. (2021). A Statistical Model of Fraud Risk in Financial Statements. Case for Romania Companies. . Risks 9: 116. https://doi.org/10.3390/risks9060116
Sari, S. P., & Nugroho, N. K. (2020). Financial Statements Fraud dengan Pendekatan Vousinas Fraud Hexagon Model: Tinjauan pada Perusahaan Terbuka di Indonesia. IHTIFAZ: Islamic Economic, Finance and Banking(ACI-IJIEFB), 409–430. http://seminar.uad.ac.id/index.php/ihtifaz/article/view/3641
Sasongko, N., Nurmulina, A., & Fernandez, D. (2019). Analysis of Fraud Factors in Financial Statement Fraud. The Journal of Social Sciences Research, 54, 918–923. https://doi.org/10.32861/jssr.54.918.923
Suparmini, N. K., Ariyanto, D., & Andika Pradnyana Wistawan, I. M. (2020). Pengujian Fraud Diamond Theory Pada Indikasi Financial Statement Fraud Di Indonesia. E-Jurnal Akuntansi, 30(6), 1441. https://doi.org/10.24843/eja.2020.v30.i06.p08
Ujal, M., Detection, F., Amit, P., Hiral, P., & Rajen, P. (2012). Detection of Fraudulent Financial Statement. 4(3), 1–19. http://www.apfjournal.or.id/index.php/apf/article/view/192
Vousinas, G. L. (2019). Advancing theory of fraud: the S.C.O.R.E. model. Journal of Financial Crime, 26(1), 372–381. https://doi.org/10.1108/JFC-12-2017-0128
Wolfe, D. T., & Hermanson, D. R. (2004). The FWolfe, D. T. and Hermanson, D. R. (2004) ‘The Fraud Diamond : Considering the Four Elements of Fraud: Certified Public Accountant’, The CPA Journal, 74(12), pp. 38–42. doi: DOI:raud Diamond : Considering the Four ElemWolfe, D. T. and Hermanson, D. R. The CPA Journal, 74(12), 38–42. www.nysscpa.org/printversions/cpaj/2004/1204/p38.htm
Yendrawati, R., Aulia, H., & Prabowo, H. Y. (2019). Detecting the Likelihood of Fraudulent Financial Reporting: an Analysis of Fraud Diamond. Asia-Pacific Management Accounting Journal, 14(1), 43–69. 10.24191/APMAJ.v14i1-03.
Yesiariani, M., & Rahayu, I. (2017). Deteksi financial statement fraud: Pengujian dengan fraud diamond. Jurnal Akuntansi & Auditing Indonesia, 21(1), 49–60. https://doi.org/10.20885/jaai.vol21.iss1.art5
Zager, L., Malis, S. S., & Novak, A. (2016). The Role and Responsibility of Auditors in Prevention and Detection of Fraudulent Financial Reporting. Procedia Economics and Finance, 39(November 2015), 693–700. https://doi.org/10.1016/s2212-5671(16)30291-x
Zainol, Z. (2020). CEO Narcissism and CSR Reporting in Malaysian Public Listed Companies. 12(4), 246–251. http://gbmrjournal.com/pdf/v12n4/V12N4-23.pdf
Zaki, N. M. (2017). The Appropriateness Of Fraud Triangle And Diamond Models In Assessing The Likelihood Of Fraudulent Financial Statements- An Empirical Study On Firms Listed In The Egyptian Stock Exchange. International Journal of Social Science & Economic Research, 2(2), 2403–2433. https://ijsser.org/more2017.php?id=150
ACFE Indonesia Chapter. (2019). Survei Fraud Indonesia 2019. ACFE Indonesia, 76.
Aghghaleh, S. F. (2016). Detecting Financial Statement Frauds in Malaysia : Comparing the Abilities of Beneish and Dechow Models. Asian Journal of Accounting and Governance, 7, 57–65. http://dx.doi.org/10.17576/AJAG-2016-07-05
Agusputri, H., & Sofie, S. (2019). Faktor - Faktor Yang Berpengaruh Terhadap Fraudulent Financial Reporting Dengan Menggunakan Analisis Fraud Pentagon. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 14(2), 105. https://doi.org/10.25105/jipak.v14i2.5049
Apriliana, S., & Agustina, L. (2017). The Analysis of Fraudulent Financial Reporting Determinant through Fraud Pentagon Approach. Jurnal Dinamika Akuntansi, 9(2), 154–165. https://doi.org/10.15294/jda.v7i1.4036
Avortri, C., & Agbanyo, R. (2020). Determinants of management fraud in the banking sector of Ghana: the perspective of the diamond fraud theory. Journal of Financial Crime. https://doi.org/10.1108/JFC-06-2020-0102
Christian, N., Basri, Y. Z., & Arafah, W. (2019). Analysis of Fraud Pentagon To Detecting Corporate Fraud in Indonesia. International Journal Of Economics, Business and Management Reasearch, 3(08), 1–13. : https://www.researchgate.net/publication/335060768
Cristina Gaio & Ines Pinto. (2018). Journal of Applied Accounting Research. Journal of Applied Accounting Research, 9(1). https://doi.org/10.1108/jaar.2008.37509aaa.001
Dechow, P. M., Sloan, R. G., & Sweeney, A. P. (1996). Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC. Contemporary Accounting Research, 13(1), 1–36. https://doi.org/10.1111/j.1911-3846.1996.tb00489.x
Desviana, D., Basri, Y. M., & Nasrizal, N. (2020). Analisis Kecurangan pada Pengelolaan Dana Desa dalam Perspektif Fraud Hexagon. Studi Akuntansi Dan Keuangan Indonesia, 3(1), 50–73. https://doi.org/10.21632/saki.3.1.50-73
Devi, P. N. C., Widanaputra, A. A. G. P., Budiasih, I. G. A. N., & Rasmini, N. K. (2021). The Effect of Fraud Pentagon Theory on Financial Statements: Empirical Evidence from Indonesia. Journal of Asian Finance, Economics and Business, 8(3), 1163–1169. https://doi.org/10.13106/jafeb.2021.vol8.no3.1163
Elisabeth, D. M., & Simanjuntak, W. (2020). Analisis Review Pendeteksian Kecurangan (Fraud). Jurnal Akuntansi Dan Keuangan Methodist, 4(1), 14–31. https://www.researchgate.net/publication/228283055_Detecting_and_Predicting_Financial_Statement_Fraud_The_Effectiveness_of_the_Fraud_Triangle_and_SAS_No_99
Fahrika, A. I., & Roy, J. (2020). Dampak Pandemi Covid-19 terhadap Perkembangan Makro Ekonomi di Indonesia dan Respon Kebijakan yang Ditempuh The Impact of the Covid-19 Pandemic on Macroeconomic Developments in Indonesia and The Policy Response taken. Inovasi, 16(2), 206–213. http://journal.feb.unmul.ac.id/index.php/INOVASI%0A
Faradiza, S. A. (2019). Fraud Pentagon Dan Kecurangan Laporan Keuangan. EkBis: Jurnal Ekonomi dan Bisnis, 2(1), 1–22. http://ejournal.uin-suka.ac.id/febi/ekbis/article/view/1060/621
Handoko, B. L. (2021). An Analysis of Fraud Hexagon in Detecting Financial Statement Fraud ( Empirical Study of Listed Banking Companies on Indonesia Stock Exchange for Period 2017 – 2019 ). In 2021 7th International Conference on E-Business and Applications (ICEBA 2021), 93–100. https://doi.org/10.1145/3457640.3457657
Hugo, J. (2019). Efektivitas Model Beneish M-Score Dan Model F-Score Dalam Mendeteksi Kecurangan Laporan Keuangan. Jurnal Muara Ilmu Ekonomi Dan Bisnis, 3(1), 165. https://doi.org/10.24912/jmieb.v3i1.2296
Komang, N., Yulistyawati, A., Suardikha, I. M. S., & Sudana, I. P. (2019). Jurnal Akuntansi dan Auditing Indonesia The analysis of the factor that causes fraudulent financial reporting with fraud diamond. 23(1), 1–10. https://journal.uii.ac.id/JAAI/article/view/10834/9345
Kusumaningsih, K. U. (2017). Faktor-Faktor Yang Mempengaruhi Tindak Kecurangan Di Perusahaan Perbankan. E-Jurnal Akuntansi, 19(3), 1832–1860. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/26946/19030
Lestari, M. I., & Henny, D. (2019). Pengaruh Fraud Pentagon Terhadap Fraudulent Financial Statements Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017. Jurnal Akuntansi Trisakti, 6(1), 141. https://doi.org/10.25105/jat.v6i1.5274
Maghfiroh, N., Ardiyani, K., & Syafnita. (2015). Analisis Pengaruh Financial Stability , Personal Financial Need , External Pressure , Dan Ineffective Monitoring Pada Financial Statement Fraud. Ekonomi Dan Bisnis, 16(1), 51–66. https://jurnal.unikal.ac.id/index.php/jebi/article/view/321
Mansor, N. (2017). Fraud Triangle Theory and Fraud Diamond Theory . Understanding the Fraud Triangle Theory and Fraud Diamond Theory . Understanding the Convergent and Divergent For Future Research. International Journal of Academic Research in Accounting, Finance and Management Sciences, 5(October 2015), 38–45. https://doi.org/10.6007/IJARAFMS/v5-3/1823
Mekonnen, S., Padayachee, K., & Meshesha, M. (2016). A privacy preserving context-aware insider threat prediction and prevention model predicated on the components of the fraud diamond. Proceedings - 2015 Annual Global Online Conference on Information and Computer Technology, GOCICT 2015, 60–65. https://doi.org/10.1109/GOCICT.2015.20
Nugraheni, N. K., dan Triatmoko, H. (2016). Analisis Faktor-Faktor Yang Mempengaruhi Terjadinya Financial Statement Fraud: Perspektif Diamond Fraud Theory (Studi Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016). Jurnal Akuntansi Dan Auditing, 14(2), 118–143. https://doi.org/10.14710/jaa.14.2.118-143
Omukaga, K. O. (2020). Is the fraud diamond perspective valid in Kenya? Journal of Financial Crime. https://doi.org/10.1108/JFC-11-2019-0141
Ozcelik, H. (2020). An Analysis of Fraudulent Financial Reporting Using the Fraud Diamond Theory Perspective: An Empirical Study on the Manufacturing Sector Companies Listed on the Borsa Istanbul. 102, 131–153. https://doi.org/10.1108/s1569-375920200000102012
Putriasih, K. (2019). Analisis Fraud Diamond Dalam Mendeteksi Financial Statement Fraud: Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2016 – 2018. Prosiding Seminar Nasional Cendekiawan, 1(3), 2. https://doi.org/10.25105/semnas.v0i0.5780
Quraini, F., & Rimawati, Y. (2019). Determinan Fraudulent Financial Reporting Using Fraud Pentagon Analysis. Journal of Auditing, Finance, and Forensic Accounting, 6(2), 105–114. https://doi.org/10.21107/jaffa.v6i2.4938
Rahmayuni, S. (2018). Analisis Pengaruh Fraud Diamond Terhadap Kecurangan Laporan Keuangan (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2013-2016). Journal Akuntansi Universitas Negeri Padang, 6, 1–20. http://ejournal.unp.ac.id/students/index.php/akt/article/view/2951
Rengganis, R. M. Y. D., Sari, M. M. R., Budiasih, I. G. A. ., Wirajaya, I. G. A., & Suprasto, H. B. (2019). The fraud diamond: element in detecting financial statement of fraud. International Research Journal of Management, IT and Social Sciences, 6(3), 1–10. https://doi.org/10.21744/irjmis.v6n3.621
Ruankaew, T. (2016). Beyond the Fraud Diamond. International Journal of Business Management & Economic Research, 7(1), 474–476. http://ijbmer.com/docs/volumes/vol7issue1/ijbmer2016070102.pdf
Safta, I. L. (2021). A Statistical Model of Fraud Risk in Financial Statements. Case for Romania Companies. . Risks 9: 116. https://doi.org/10.3390/risks9060116
Sari, S. P., & Nugroho, N. K. (2020). Financial Statements Fraud dengan Pendekatan Vousinas Fraud Hexagon Model: Tinjauan pada Perusahaan Terbuka di Indonesia. IHTIFAZ: Islamic Economic, Finance and Banking(ACI-IJIEFB), 409–430. http://seminar.uad.ac.id/index.php/ihtifaz/article/view/3641
Sasongko, N., Nurmulina, A., & Fernandez, D. (2019). Analysis of Fraud Factors in Financial Statement Fraud. The Journal of Social Sciences Research, 54, 918–923. https://doi.org/10.32861/jssr.54.918.923
Suparmini, N. K., Ariyanto, D., & Andika Pradnyana Wistawan, I. M. (2020). Pengujian Fraud Diamond Theory Pada Indikasi Financial Statement Fraud Di Indonesia. E-Jurnal Akuntansi, 30(6), 1441. https://doi.org/10.24843/eja.2020.v30.i06.p08
Ujal, M., Detection, F., Amit, P., Hiral, P., & Rajen, P. (2012). Detection of Fraudulent Financial Statement. 4(3), 1–19. http://www.apfjournal.or.id/index.php/apf/article/view/192
Vousinas, G. L. (2019). Advancing theory of fraud: the S.C.O.R.E. model. Journal of Financial Crime, 26(1), 372–381. https://doi.org/10.1108/JFC-12-2017-0128
Wolfe, D. T., & Hermanson, D. R. (2004). The FWolfe, D. T. and Hermanson, D. R. (2004) ‘The Fraud Diamond : Considering the Four Elements of Fraud: Certified Public Accountant’, The CPA Journal, 74(12), pp. 38–42. doi: DOI:raud Diamond : Considering the Four ElemWolfe, D. T. and Hermanson, D. R. The CPA Journal, 74(12), 38–42. www.nysscpa.org/printversions/cpaj/2004/1204/p38.htm
Yendrawati, R., Aulia, H., & Prabowo, H. Y. (2019). Detecting the Likelihood of Fraudulent Financial Reporting: an Analysis of Fraud Diamond. Asia-Pacific Management Accounting Journal, 14(1), 43–69. 10.24191/APMAJ.v14i1-03.
Yesiariani, M., & Rahayu, I. (2017). Deteksi financial statement fraud: Pengujian dengan fraud diamond. Jurnal Akuntansi & Auditing Indonesia, 21(1), 49–60. https://doi.org/10.20885/jaai.vol21.iss1.art5
Zager, L., Malis, S. S., & Novak, A. (2016). The Role and Responsibility of Auditors in Prevention and Detection of Fraudulent Financial Reporting. Procedia Economics and Finance, 39(November 2015), 693–700. https://doi.org/10.1016/s2212-5671(16)30291-x
Zainol, Z. (2020). CEO Narcissism and CSR Reporting in Malaysian Public Listed Companies. 12(4), 246–251. http://gbmrjournal.com/pdf/v12n4/V12N4-23.pdf
Zaki, N. M. (2017). The Appropriateness Of Fraud Triangle And Diamond Models In Assessing The Likelihood Of Fraudulent Financial Statements- An Empirical Study On Firms Listed In The Egyptian Stock Exchange. International Journal of Social Science & Economic Research, 2(2), 2403–2433. https://ijsser.org/more2017.php?id=150
Published
2023-01-26
How to Cite
WILANTARI, Ni Made; ARIYANTO, Dodik.
Determinan Fraud Hexagon Theory dan Indikasi Financial Statement Fraud.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 1, p. 87-103, jan. 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/86600>. Date accessed: 23 nov. 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i01.p07.
Issue
Section
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
