Pengaruh Kemampuan Manajerial Dan Koneksi Politik Terhadap Reaksi Investor Dengan Kecurangan Laporan Keungan Sebagai Variabel Mediasi

Matangkin, Leonardus; Ng, Suwandi; Mardiana, Ana

doi:10.35129/simak.v16i02.42

Cited by 13 publications

(20 citation statements)

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“…Therefore, it is suspected that companies with political connections have a greater potential for fraudulent financial statements. This statement is in line with previous research conducted by Matangkin et al (2018) According to Yang et al (2017), CEO duality causes bad corporate governance. This is because the CEO cannot perform a supervisory function that is separate from his personal interests.…”

Section: Literature Review and Hypotheses Developmentsupporting

confidence: 92%

Determinants of Financial Statement Fraud Using the Fraud Hexagon Model

2021

RJFA

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This study aims to obtain empirical evidence about the fraud hexagon theory. The research was conducted on manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The sampling method used was non-probability sampling with purposive sampling technique. There are 42 companies as a population with a total of 35 companies as a sample. The data analysis technique used is multiple linear regression. Based on the results of the analysis, it is stated that financial stability and rationalization have a positive effect on indications of financial statement fraud, while ineffective monitoring, CEO education, political connectivity, and CEO duality have no effect on indications of financial statement fraud. The research has implications for the government as a regulator, or for those who use information in financial statements as a consideration in assessing the opportunities for fraudulent actions to occur on the company's financial statements.

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Section: Literature Review and Hypotheses Developmentsupporting

confidence: 92%

Determinants of Financial Statement Fraud Using the Fraud Hexagon Model

2021

RJFA

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“…Therefore, political connections tend to affect financial reporting fraud. The results are in line with Matangkin et al (2018) and Guoping & Hong, (2015), which states that companies with political connections tend to underperform and break the law. However, the results are not in line with (Hasnan, Daie, & Hussain, 2016) which states that political relations do not affect financial reporting fraud.…”

Section: Political Connection and Fraudulent Financial Reportingsupporting

confidence: 89%

Fraudulent Financial Reporting on Property, Real Estate, and Building Construction Companies

Cahyani

Nuraina

Styaningrum

2021

JAP

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ABSTRACTThe purpose of this research is to detect fraudulent financial reporting in the property, real estate, and building construction sectors listed on the IDX based on the perspective of the fraud pentagon theory. The data collection technique used purposive sampling and data analysis using logistic regression. The results indicate that external pressure factors, ineffective monitoring, quality of external auditors, auditor turnover, rationalization proxied by auditor opinion, change of directors, and political connections affected FFR. Meanwhile, financial target factors, financial stability, institutional ownership, and the frequency of the appearance of the CEO image in the annual report do not affect FFR.ABSTRAKPenelitian ini bertujuan untuk mendeteksi kecurangan pelaporan keuangan pada sektor properti, real estate, dan konstruksi bangunan yang terdaftar di BEI berdasar perspektif teori fraud pentagon. Pengumpulan data menggunakan teknik purposive sampling dan analisis data menggunakan regresi logistik. Hasil penelitian menunjukkan bahwa faktor tekanan eksternal, pengawasan yang tidak efektif, kualitas auditor eksternal, pergantian auditor, rasionalisasi yang diproksikan dengan opini auditor, pergantian direksi, dan hubungan politik berpengaruh terhadap FFR. Sedangkan faktor target keuangan, stabilitas keuangan, kepemilikan institusional, dan frekuensi kemunculan gambar CEO dalam laporan tahunan tidak berpengaruh terhadap FFR.

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“…Semakin tinggi laba, maka harga saham akan semakin naik, begitu pula dengan deviden yang akan dibagi. Keadaan seperti inilah yang membuat agent memiliki kemampuan (capability) untuk dapat dengan mudah mengelola perusahaan karena wewenang yang dimiliki (Matangkin et al, 2018).…”

Section: Tinjauan Literatur Teori Keagenanunclassified

Analisis Fraud Hexagon Terhadap Financial Statement Fraud Pada Perusahaan Sektor Infrastruktur, Utilitas Dan Transportasi

Nadziliyah¹,

Primasari

2022

AFS

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Financial statement fraud is a discrepancy between the application of accounting principles and the preparation of financial statements with the aim of deceiving and deceiving users of financial statements. The approach taken to identify the factors that influence financial statement fraud, one of which is the fraud hexagon model. There are six factors in the fraud hexagon, namely Stimulus which will be represented by financial targets, Ability will be represented by a change of director, Collusion will be represented by political connections, Opportunity will be represented by the quality of external auditors, Rationalization will be represented by audit opinion and Ego is represented by many photos CEO. This study aims to analyze the effect of the fraud hexagon on fraudulent financial statements in infrastructure, utility and transportation sector companies listed on the Indonesia Stock Exchange in 2015-2019. Detection of the possibility of fraudulent financial statements is measured by the F-Score model. This study uses a purposive sampling technique with a sample of 25 companies and 125 data on annual reports and financial statements. The results showed that financial targets, the quality of external auditors, and the number of CEO photos had no effect on financial statement fraud, while the change of directors had a negative and significant effect on financial statement fraud, political connections had a positive and significant effect on financial statement fraud. Audit opinion has a negative and significant effect on financial statement fraud.

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Pengaruh Kemampuan Manajerial Dan Koneksi Politik Terhadap Reaksi Investor Dengan Kecurangan Laporan Keungan Sebagai Variabel Mediasi

Cited by 13 publications

References 0 publications

Determinants of Financial Statement Fraud Using the Fraud Hexagon Model

Determinants of Financial Statement Fraud Using the Fraud Hexagon Model

Fraudulent Financial Reporting on Property, Real Estate, and Building Construction Companies

Analisis Fraud Hexagon Terhadap Financial Statement Fraud Pada Perusahaan Sektor Infrastruktur, Utilitas Dan Transportasi

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