Analysis of Fraud Hexagon Theory on Potential Fraudulent Financial Reporting Using the Beneish M-Score Model

Penulis

  • Adiibah Daffa’ Dhiya ‘Ulhaq Universitas Nahdlatul Ulama Surabaya
  • Lalu Muhammad Syahril Majidi Universitas Nahdlatul Ulama Surabaya

Kata Kunci:

fraud hexagon, fraudulent financial reporting, beneish m-score model

Abstrak

This study aims to analyze the effect of the Fraud Hexagon on the potential for Fraudulent Financial Reporting. There are eleven variables used, namely, financial stability, external pressure, financial target, director change, CEO's education, audit fee, ineffective monitoring, change in head of internal audit, nature of industry, frequent number of CEO's picture, and CEO duality. Fraudulent Financial Reporting is measured using the Beneish M-Score Model. The sample in this study were BUMN companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022 with the number of samples used being 28 companies. Data analysis in this study used multiple linear regression analysis. The results of this study indicate that financial stability, financial targets, and director change have a positive and significant effect on the potential for Fraudulent Financial Reporting. While external pressure, CEO's education, audit fee, ineffective monitoring, change in head of internal audit, nature of industry, frequent number of CEO's picture, and CEO duality have no influence on Fraudulent Financial Reporting.

Diterbitkan

2024-11-10

Cara Mengutip

‘Ulhaq, A. D. D., & Majidi, L. M. S. (2024). Analysis of Fraud Hexagon Theory on Potential Fraudulent Financial Reporting Using the Beneish M-Score Model. Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska, 1(1), 400–418. Diambil dari https://icamekaproceedings.fe.uniska-kediri.ac.id/index.php/icameka/article/view/36

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