Description
Title: Hexagon Theory Analysis of False Financial Reporting in Indonesian Ministerial and Governmental Institutions
Abstract: In this study, Indonesian ministerial and governmental institutions were investigated for fraudulent financial reporting. In order to ascertain whether these elements have an impact on fraudulent financial reporting in the institutions, it adopted the hexagon theory, which identified six elements (pressure, opportunity, rationalization, capability, arrogance, and collusion). 32 ministerial and governmental institutions’ financial statements for the three-year period between 2018 and 2020 were subjected to content analysis. According to this study, three of the six factors—opportunity, arrogance, and collusion—have a significant impact on fraudulent financial reporting. Positive results are obtained, supporting the hexagon theory’s thesis. The impact of pressure, rationalization, and capability on fraudulent financial reporting in ministerial and governmental institutions, on the other hand, could not be demonstrated by this study. The results of this study point to the significance of integrating e-procurement and whistle-blowing systems across all levels of government in order to deliver transparent and accountable organizational performance for all stakeholders, particularly society.
Keywords: fraudulent financial reporting; ministerial and government institutions; hexagon theory; Indonesia
Paper Quality: SCOPUS / Web of Science Level Research Paper
Subject: Economics
Writer Experience: 20+ Years
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