INTERAKSI NILAI-NILAI BUDAYA DAN FRAUD HEXAGON TERHADAP FRAUDULENT FINANCIAL REPORTING

KHAIRANI, SITI and Susetyo, Didik and Yusnaini, Yusnaini and Yusrianti, Hasni (2024) INTERAKSI NILAI-NILAI BUDAYA DAN FRAUD HEXAGON TERHADAP FRAUDULENT FINANCIAL REPORTING. Doctoral thesis, Sriwijaya University.

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Abstract

Fraudulent Financial Reporting is a problem that has the potential for huge losses for companies and the country. The number of fraud cases is increasing because fraud is complex and multidimensional. Fraudsters always find new ways to do it. This research aims to empirically analyze the influence of the fraud hexagon element on Fraudulent Financial Reporting and also analyze cultural values as a moderating variable on the relationship between financial pressure, opportunity, rationalization, ability, arrogance and collusion on Fraudulent Financial Reporting. Research data uses secondary data, including financial reports and Hofstede cultural index values. The observation period is four years, namely 2018 – 2021. The research population is all State-Owned Enterprises in Indonesia, the United States, Australia, Germany and South Africa. Sampling used a purposive sampling technique so that there were 70 SOE that met the determined research criteria. The data analysis method uses logistic regression testing. This research finds that fraudulent financial reporting that occurs in SOE is influenced by opportunity, while the culture of power distance weakens the negative relationship between arrogance and fraudulent financial reporting. Uncertainty avoidance strengthens the positive relationship between opportunity and fraudulent financial reporting, individualism strengthens the positive relationship between opportunity and fraudulent financial reporting, long-term orientation strengthens the positive relationship between opportunity and fraudulent financial reporting, and indulgence is unable to strengthen the relationship between financial pressure, opportunity, rationalization, ability , collusion and arrogance regarding fraudulent financial reporting. The results of this research support attribution theory and fraud hexagon theory. This research specifically contributes to company leaders and policy makers and in general to society, that power distance, uncertainty avoidance, individualism, masculinity and long-term orientation can cause fraudulent financial reporting to occur, while indulgence is not able to strengthen fraudulent financial reporting. Therefore, it is hoped that there will be participation from companies, the government and also the community in efforts to raise awareness of the dangers of fraudulent financial reporting. Keyword: Culture, Fraud Hexagon, Fraudulent Financial Reporting

Item Type:	Thesis (Doctoral)
Uncontrolled Keywords:	Culture, Fraud Hexagon, Fraudulent Financial Reporting
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 60001-Economics (S3)
Depositing User:	Siti Khairani
Date Deposited:	19 Feb 2024 01:58
Last Modified:	19 Feb 2024 01:58
URI:	http://repository.unsri.ac.id/id/eprint/140919

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