The Influence of the Fraud Hexagon Theory Factors on the Financial Statement Fraud of Companies in the Transportation and Logistics Sector

Putu Sarita Nareswari ; Ni Luh Sari Widhiyani
International Journal of Management Research and E... 📅 2025 Vol 3, No 1 🔗 DOI: 10.54066/ijmre-itb.v3i1.2923
Abstract
This study aims to examine the influence of fraud hexagon theory factors on financial statement fraud in transportation and logistics sector companies listed on the Indonesia Stock Exchange from 2018 to 2022. The fraud hexagon theory elements in this study are proxied by financial targets, ineffective supervision, auditor changes, board of directors changes, frequency of CEO photo appearances, and State-Owned Enterprises. The sample in this study was 19 companies that had been selected using purposive sampling techniques. The number of observations in this study was 95 observations. The data analysis carried out in the study was panel data regression analysis using EViews 12 software as a data analysis tool. The results of the analysis showed that financial targets had a positive effect on financial statement fraud. However, ineffective supervision, auditor changes, board of directors changes, frequency of CEO photo appearances, and state-owned enterprise variables were shown to have no effect on financial statement fraud. This study provides theoretical implications in the form of additional information about the influence of financial targets on financial statement fraud and this study also provides practical implications for company leaders to pay more attention and consider the company's financial targets as one of the indicators that can be used to detect financial statement fraud.
Keywords
Fraud Hexagon Theory; Financial Statement Fraud; Transportation; Logistics Sector
How to Cite

Putu Sarita Nareswari & Ni Luh Sari Widhiyani (2025). The Influence of the Fraud Hexagon Theory Factors on the Financial Statement Fraud of Companies in the Transportation and Logistics Sector. International Journal of Management Research and Economics, 3(1). https://doi.org/10.54066/ijmre-itb.v3i1.2923

Putu Sarita Nareswari; Ni Luh Sari Widhiyani, "The Influence of the Fraud Hexagon Theory Factors on the Financial Statement Fraud of Companies in the Transportation and Logistics Sector," International Journal of Management Research and Economics, vol. 3, no. 1, 2025.

Putu Sarita Nareswari; Ni Luh Sari Widhiyani. "The Influence of the Fraud Hexagon Theory Factors on the Financial Statement Fraud of Companies in the Transportation and Logistics Sector." International Journal of Management Research and Economics, vol. 3, no. 1, 2025.

Putu Sarita Nareswari; Ni Luh Sari Widhiyani. "The Influence of the Fraud Hexagon Theory Factors on the Financial Statement Fraud of Companies in the Transportation and Logistics Sector." International Journal of Management Research and Economics 3, no. 1 (2025).

Putu Sarita Nareswari & Ni Luh Sari Widhiyani (2025) 'The Influence of the Fraud Hexagon Theory Factors on the Financial Statement Fraud of Companies in the Transportation and Logistics Sector', International Journal of Management Research and Economics, 3(1). doi: 10.54066/ijmre-itb.v3i1.2923.

Putu Sarita Nareswari; Ni Luh Sari Widhiyani. The Influence of the Fraud Hexagon Theory Factors on the Financial Statement Fraud of Companies in the Transportation and Logistics Sector. International Journal of Management Research and Economics. 2025;3(1).

Artikel Terkait

The Influence Of K-Pop Artist As Brand Ambassador On Affecting Purchasing Decision and Brand Loyalty (A Study Of Scarlett Whitening’s Consumers in Indonesia)

Bonita Pardede; Atik Aprianingsih

Implementation Of Hr Strategy On Employee Development, Involvement In Collaborative And Participatory Approach

Surya Kusumah; Dila Fitriani; Satriadi Satriadi

HR Performance Improvement Based on Talent Management, Servant Leadership and Organizational Commitment

Satriadi Satriadi; Ersa Cahyu Marcelyna; Rahmanisa Rahmanisa; Marhalinda Marhalinda; Sumardin Sumardin

Analysis Of The Application Of Financial Accounting Standards Of Entities Without Accountability Public At The Cooperative Of Employees Of The Republic Of Indonesia

Catur Kumala Dewi

Performance-Focused Human Resource Development In IT Consulting Firms

Umi Kulsum; Titin Ruliana; Nurfitriani Nurfitriani; Heriyanto Heriyanto

Bibliometric Studies In The Use Of Technology And Social Media For Marketing

Eka Yudhyani
Tren Sitasi Jurnal