PENGARUH FRAUD HEXAGON DALAM MENDETEKSI FRAUDULENT FINANCIAL STATEMENT PADA SUB SEKTOR PERBANKAN
DOI:
https://doi.org/10.32897/jsikap.v8i1.2878Kata Kunci:
Arrogance, Capability, Collusion, Fraud Hexagon, Fraudulent Financial StatementAbstrak
Every year there are always cases of fraud that become a problem within the company. Sometimes companies show performance results that do not reflect the real state of affairs. Because companies want to be seen as good by everyone, it allows companies to falsify published data. The purpose of this study to determine the effect of fraud hexagon in detecting the potential occurrence of fraudulent financial statements in the financial industry, especially banking. This research method is quantitative. Analysis technique using IBM SPSS software used in this study is multiple regression analysis, namely f Test, t test, and coefficient of determination test. The results showed that the use of the Hexagon Fraud method can help improve the ability to detect potential fraud in financial reporting. By considering six key variables associated with potential fraud, companies can identify patterns or suspicious behavior in their financial statements. Furthermore, this method has a higher success rate compared to other approaches that only consider one or two variables. The conclusion of this study is that it cannot be concluded the effect of pressure, opportunity, capability, rationalization and collusion on Fraudulent Financial statements. While there is enough evidence that the arrogance variable affects Fraudulent Financial statements.
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