THE EFFECT OF FRAUD HEXAGON THEORY ON FRAUDULENT FINANCIAL STATEMENT (Empirical Study on Mining Sector Companies Listed on the IDX in 2016-2020)

Dewi, Bernadeta Ratri (2022) THE EFFECT OF FRAUD HEXAGON THEORY ON FRAUDULENT FINANCIAL STATEMENT (Empirical Study on Mining Sector Companies Listed on the IDX in 2016-2020). S1 thesis, Universitas Atma Jaya Yogyakarta.

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Abstract

This study aims to provide empirical evidence about the effect of financial target, nature of industry, change in auditor, length of tenure of President Director, President Director’s education level and political connections on fraudulent financial statement using the fraud hexagon theory approach. This study uses annual reports and financial statement as the secondary data from Indonesia Stock Exchange (IDX) and company official website. The object of this research is the mining sector companies in 20162020. Based on predetermined criteria, there are 38 companies with 190 samples used in this study. This study proves that financial target and nature of the industry have positive effect on fraudulent financial statements. Meanwhile, change in auditor, President Director’s education level, length of tenure of President Director and political connection have no significant effect on fraudulent financial statements.

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