Pengaruh Elemen Fraud Hexagon dan Karakteristik CEO terhadap Financial Statement Fraud

Ratu Seroja Laras Wangi; Hari Setiono; Nurdiana Fitri Isnaini

doi:10.61132/anggaran.v2i3.851

Authors

Ratu Seroja Laras Wangi Universitas Islam Majapahit
Hari Setiono Universitas Islam Majapahit
Nurdiana Fitri Isnaini Universitas Islam Majapahit

DOI:

https://doi.org/10.61132/anggaran.v2i3.851

Keywords:

Fraud Hexagon, CEO Education, CEO Experience, Financial Statement Fraud

Abstract

This study aims to determine the effect of fraud hexagon elements and CEO characteristic elements, namely external pressure, ineffective monitoring, change in auditor, change in director, frequent number of CEO's picture, collusion, CEO education, and CEO experience on financial statement fraud. This research is quantitative type. The population of this study are health sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The sampling method used purposive sampling and obtained 8 sample companies. This study uses secondary data obtained from the company's financial statements and annual reports. The analysis technique used is multiple linear regression analysis. The results showed that the variables of external pressure, ineffective monitoring, change in director, frequent number of CEO's picture, collusion, CEO education, and CEO experience had an effect on financial statement fraud. While the change in auditor variable has no effect on financial statement fraud

Downloads

Download data is not yet available.

References

Armand, F. (2003). Social Marketing Models for Product-Based Reproductive Health Programs: A Comparative Analysis. Occasional Paper Series. Washington, DC. Retrieved from www.cmsproject.com.

Bator, R. J., Bryan, A. D., & Schultz, P. W. (2011). Who Gives a Hoot?: Intercept Surveys of Litterers and Disposers. Environment and Behavior, 43(3), 295–315. https://doi.org/10.1177/0013916509356884.

Belair, A. R. (2003). Shopping for Your Self: When Marketing becomes a Social Problem. Dissertation. Concordia University, Montreal, Quebec, Canada.

Chain, P. (1997). Same or Different?: A Comparison of the Beliefs Australian and Chinese University Students Hold about Learning’s Proceedings of AARE Conference. Swinburne University. Available at: http://www. swin.edu.au/aare/ 97pap/CHAN97058.html, diakses tanggal 27 Mei 2000.

Hidayati, S.N. (2016). Pengaruh Pendekatan Keras dan Lunak Pemimpin Organisasi terhadap Kepuasan Kerja dan Potensi Mogok Kerja Karyawan. Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship, 5(2), 57-66. http://dx.doi.org/10.30588/SOSHUMDIK.v5i2.164.

Kotler, P., & Lee, N. R. (2009). Up and Out of Poverty: The Social Marketing Solution. New Jersey: Pearson Education, Inc.

Lindawati (2015). Analisis Faktor yang Mempengaruhi Perilaku Ekonomi dan Kesejahteraan Rumah Tangga Petani Usahatani Terpadu Padi-Sapi di Provinsi Jawa Barat. Institut Pertanian Bogor. Retrieved from http://repository.ipb.ac.id/ handle/123456789/85350.

LPPSP. (2016). Statistik Indonesia 2016. Badan Pusat Statistik, 676. Jakarta. Diakses dari https://www.LPPSP.go.id/index.php/publikasi/326.

Norsyaheera, A.W., Lailatul, F.A.H., Shahid, S.A.M., & Maon, S.N. (2016). The Relationship Between Marketing Mix and Customer Loyalty in Hijab Industry: The Mediating Effect of Customer Satisfaction. In Procedia Economics and Finance (Vol. 37, pp. 366–371). Elsevier B.V. https://doi.org/10.1016/S2212-5671(16)30138-1.

Risdwiyanto, A. & Kurniyati, Y. (2015). Strategi Pemasaran Perguruan Tinggi Swasta di Kabupaten Sleman Yogyakarta Berbasis Rangsangan Pemasaran. Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship, 5(1), 1-23. http://dx.doi.org/10.30588/SOSHUMDIK.v5i1.142.

Risdwiyanto, A. (2016). Tas Kresek Berbayar, Ubah Perilaku Belanja? Kedaulatan Rakyat, 22 Februari, 12.

StatSoft, Inc. (1997). Electronic Statistic Textbook. Tulsa OK., StatSoft Online. Available at: http://www.statsoft.com/textbook/stathome.html, diakses tanggal 27 Mei 2000.