Detecting Fraudulent Financial Reporting Using the Fraud Hexagon Model: Evidence from the Banking Sector in Indonesia
نویسندگان
چکیده
The purpose of this study was to examine the potential for fraudulent financial reporting using fraud hexagon theory factors such as stimulus (financial target, stability, and external pressure), capability (change in director), collusion (total board commissioners who have multiple positions), opportunity (ineffective monitoring), rationalization (auditor switching), arrogance (frequency number photos chief executive officer (CEO) annual statements) affect reporting. sample comprises banking companies listed on Indonesia Stock Exchange (IDX) 2017–2021, with a total 215 data processing SPSS 25 software. results indicate that pressure However, targets, ineffective monitoring, auditor switching, change director, do not Therefore, company system preventing occurrence embezzlement, has create detection, systems review policies field human resources (HR).
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ژورنال
عنوان ژورنال: Economies
سال: 2022
ISSN: ['2227-7099']
DOI: https://doi.org/10.3390/economies11010005