Financial Statement Fraud Analysis Through Hexagon Fraud Theory Approach Study Cases in Manufacturing Companies Listed on BEI

Main Article Content

Nurjanna Nurjanna Universitas Muhammadiyah Makassar, Indonesia
Muchriana Muchran Universitas Muhammadiyah Makassar, Indonesia
Rini Sulisyanti Universitas Muhammadiyah Makassar, Indonesia

Abstract

Purpose – This study aims to analyze whether pressure or stimulus factors influence financial statement fraud, to analyze whether the capability factor influences financial statement fraud, to analyze whether collusion fachtors influence financial statement fraud, to analyze whether opportunity fachtors influence financial statement fraud, to analyze whether rationalization factors influence financial statement fraud, and to analyze whether the ego factor influences financial statement fraud.


Design/methodology/approach – The analytical method used is quantitative analysis using the SPSS 21 statistical formula.


Findings – The results of this research are stimulus factors, capability factors, collusion factors, opportunity factors, rationalization factors and ego factors has an influence on fradulent financial statements.


Originality – Sources of data used in this study are secondary data obtained from the company’s published annual financial reports.


Keywords: Fraud, Hexagon Approach, Financial Statement


Paper Type Research Result

Article Details

How to Cite
Nurjanna, N., Muchran, M., & Sulisyanti, R. (2024). Financial Statement Fraud Analysis Through Hexagon Fraud Theory Approach. Contemporary Journal on Business and Accounting, 4(1), 29-38. https://doi.org/10.58792/cjba.v4i1.48

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