Fraud Hexagon sebagai Determinan Fraudulent Financial Statement dengan Proksi Beneish M-Score pada Perusahaan Properti dan Real Estate

ERISSA DWI YUNITA SARY, . (2026) Fraud Hexagon sebagai Determinan Fraudulent Financial Statement dengan Proksi Beneish M-Score pada Perusahaan Properti dan Real Estate. Riset dan Jurnal Akuntansi, X (3). pp. 2861-2879. ISSN 2548-7507

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Abstract

This research aims to examine the determinants of fraudulent financial statements by
analyzing the elements of Fraud Hexagon Theory through the Beneish M-Score approach
in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during
the period 2021 to 2024. This research employs a quantitative approach using a purposive
sampling method, resulting in 170 data observations. The data were analyzed using binary
logistic regression with the assistance of SPSS version 25 to determine the probability of
Fraud Hexagon Theory having a significant effect on fraudulent financial statements. The
results indicate that financial stability and change of director have a significant positive
effect on fraudulent financial statements, while nature of industry, change of auditor, CEO
duality, and political connection do not have a significant effect. These findings suggest
that financial pressure and changes in leadership structure are dominant factors in the
occurrence of fraudulent financial statements in the property and real estate sector during
the study period

Item Type:	Article
Uncontrolled Keywords:	Fraudulent financial statement, Fraud hexagon theory, Beneish M-Score, Properti dan real estate
Subjek:	H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > (S1) Akuntansi
Depositing User:	Bayu Pambudi
Date Deposited:	09 Sep 2026 03:40
Last Modified:	09 Sep 2026 03:40
URI:	http://eprints.upnyk.ac.id/id/eprint/49313

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