Analysis of The Effect of Fraud Hexagon on Fraud of Financial Statement

@article{1704461,
      author = {Manggar Ajeng Zalena, Hidayat Darwis, Maria Suryaningsih, Ridwan Saleh},
      title = {Analysis of The Effect of Fraud Hexagon on Fraud of Financial Statement},
      journal = {Iconic Research And Engineering Journals},
      year = {2023},
      volume = {6},
      number = {11},
      pages = {389-398},
      issn = {2456-8880},
      url = {https://www.irejournals.com/formatedpaper/1704461.pdf},
      abstract = {This study aims to obtain empirical evidence about factors that influence fraudulent financial statements using fraud hexagon analysis. This research uses panel data regression analysis using eviews 12.0. Population study is company the LQ45 indexes period 2017-2022 with purposive sampling method. Based on the analysis, results show that financial targets have a significant effect on fraudulent financial reporting. Meanwhile, ineffective monitoring, change in auditors, change in directors, frequent number of CEO?s picture and government projects have no effect on fraudulent financial statements. The results of the study also prove that financial targets, ineffective monitoring, changes in auditors, changes in  directors, the frequency of CEO picture, and government projects can simultaneously affect fraudulent financial statements.},
      keywords = {Fraud Hexagon, Fraudulent Financial Statements},
      month = {May},
  }