Analysis of Vousinas Fraud Hexagon Theory on the Detection of Financial Statement Fraud in Service Companies Listed on Indonesia Stock Exchange (IDX) 2018-2022
Journal Title: International Journal of Current Science Research and Review - Year 2024, Vol 7, Issue 08
Abstract
The aims of this research was to identify and determine the influence of financial targets, external auditor quality, total accruals to total assets, CEO educational background, managerial ownership, political relations, and cooperation with government projects on financial statement fraud in Infrastructure, Utilities and Transportation Sector Service Companies Listed on the IDX 2018-2022, both partial and simultaneous influence, also moderated influence by internal control system. This research is explanatory research design with the sampling technique used purposive sampling. The population in this research is companies in infrastructure, utility and transportation sector listed on IDX with total 79companies. The research sample was obtained with total 44 companies. The type of data used is secondary data with data analysis techniques used panel data regression models and moderated regression analysis (MRA) through Eviews 10 software. This research found that Financial Target, External Auditor Quality, CEO Educational Background, Political Connection have a significant effect on Financial Statement Fraud in Infrastructure, Utilities and Transportation Sector Companies listed on the IDX. While Total Accrual to Total Asset, Managerial Ownership, and Cooperation with Government Project have no influence on Financial Statement Fraud. This study also found that Internal Control is able to moderates the relationship between Return on Asset, External Auditor Quality, Total Accrual to Total Asset, CEO Educational Background, Managerial Ownership, Cooperation with Government Project and Financial Statement Fraud in Infrastructure, Utilities and Transportation Sector Service Companies listed on the IDX.
Authors and Affiliations
Amalia Utami, Rina Br. Bukit, Abdhy Aulia Adnans,
Keywords
Related Articles
- EP ID EP742330
- DOI 10.47191/ijcsrr/V7-i8-30
- Views 55
- Downloads 0
Diversity of Learning Opportunities and Learning Innovation in Mattering Digital Literacy: The Role of Digital Storytelling
This study aims to explore the intricate relationships among Diversity of Learning Opportunities, Learning Innovation, Digital Storytelling, and Digital Literacy in early childhood education in Indonesia. Employing a qua...
Various Analytical Methods for Analysis of Sitagliptin – A Review
Sitagliptin is a dipeptidyl- peptidase inhibitor used to treat high blood sugar levels caused by type2 diabetes. Absorption of Sitagliptin is 87% orally bioavailable and taking it with or without food does not affect its...
Navigating Industrial Relations and Occupational Health and Safety Challenges in the Vuca Era: A Case Study Exploration and Analysis
This paper explores the intersection of Industrial Relations (IR) and Occupational Health and Safety (OHS) in the Volatile, Uncertain, Complex, and Ambiguous (VUCA) era. Industrial relations, vital for fostering harmonio...
Indonesian Diplomatic Strategy Management in Addressing the South China Sea Issues
This research evaluates the geopolitical and environmental conditions of the South China Sea and proposes strategies for Indonesia in managing potential conflicts and resources in the region. Using qualitative methods th...
Adapting Deep-Learning in Early Yam Disease Detection Using Lenet-5 (Adam Optimizer) Convolutional Neural Network Architecture to Improve Productivity and Enhance Farmers Social Habits in the Digital Age
The agriculture sector faces significant challenges due to diseases affecting crop yields, particularly in yam cultivation. This study explores the adaptation of deep learning techniques for early detection of yam diseas...