THE ROLE OF GENDER IN THE AUDIT COMMITTEE AS A MODERATOR ON THE DETERMINANTS OF INDICATIONS OF FINANCIAL STATEMENT FRAUD IN BANKING: A FRAUD HEXAGON PERSPECTIVE
Abstract
This research aims to empirically prove the factors that lead the board of directors to commit financial statement fraud. These factors are explained and interpreted based on the elements found in the fraud hexagon theory. The study also aims to empirically demonstrate that the gender of the audit committee within the company can weaken the actions of the board of directors that lead to fraudulent behavior in financial statements. The research sample was selected using purposive sampling techniques, resulting in 41 companies that met the criteria, with observations over a period of 5 years from 2019 to 2023. Data were collected by downloading annual reports and audited annual financial statements. The data analysis technique employed binary logistic regression, analyzed using Stata software. The results indicate that capability and opportunity have a positive effect on indications of financial statement fraud. Stimulus, collusion, rationalization, and ego do not have an effect on indications of financial statement fraud. The gender of the audit committee does not moderate the influence of stimulus, capability, collusion, opportunity, rationalization, and ego on indications of financial statement fraud.
References
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Achmad, T., Ghozali, I., Helmina, M. R. A., Hapsari, D. I., & Pamungkas, I. D. (2023). Detecting Fraudulent Financial Reporting Using the Fraud Hexagon Model: Evidence from the Banking Sector in Indonesia. Economies, 11(5), 1–17.
Achmad, T., Ghozali, I., & Pamungkas, I. D. (2022). Hexagon Fraud: Detection of Fraudulent Financial Reporting in State-Owned Enterprises Indonesia. Economies, 10(13), 1–16.
Alfarago, D., Syukur, M., & Mabrur, A. (2023). The Likelihood of Fraud From the Fraud Hexagon Perspective: Evidence From Indonesia. ABAC Journal, 43(1), 34–51.
Alkebsee, R. H., Tian, G.-L., Usman, M., Siddique, M. A., & Alhebry, A. A. (2021). Gender diversity in audit committees and audit fees: evidence from China. Managerial Auditing Journal, 36(1), 72–104.
Ansori, M., & Fajri, S. (2018). Pendeteksian Kecurangan Laporan Keuangan Menggunakan Rasio Keuangan Dengan Umur Perusahaan dan Ukuran Perusahaan Sebagai Variabel Kontrol. Journal of Applied Managerial Accounting, 2(2), 141–159.
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Bader, A. A., Abu Hajar, Y. A., Weshah, S. R. S., & Almasri, B. K. (2024). Predicting Risk of and Motives behind Fraud in Financial Statements of Jordanian Industrial Firms Using Hexagon Theory. Journal of Risk and Financial Management, 17(3), 1–27.
Bagaskara, T. C., & Chariri, A. (2024). Peran Gender Komite Audit Dalam Memoderasi Hubungan Tekanan, Kesempatan, Rasionalisasi, dan Kecurangan Laporan Keuangan. Diponegoro Journal of Accounting, 13(1), 1–14.
Baxter, P. (2007). Audit committees and financial reporting quality. PhD Thesis Doctor of Philosophy. University of Southern Queensland.
Bayou, M. E., & Reinstein, A. (2001). A Systemic view of fraud explaining its strategies, anatomy and process. Critical Perspectives on Accounting, 12(4), 383–403.
Bennouri, M., Nekhili, M., & Touron, P. (2012). Does Auditors’ Reputation ‘Discourage’ Related Party Transactions? The French Case. 29th International Conference of the French Finance Association (AFFI) 2012.
Breesch, D., & Branson, J. (2009). The Effects of Auditor Gender on Audit Quality. IUP Journal of Accounting Research & Audit Practices, 8(3&4), 78–107.
Costello, A. M., Granja, J., & Weber, J. (2019). Do Strict Regulators Increase the Transparency of Banks? Journal of Accounting Research, 57(3), 603–637.
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Ghavami, N., & Peplau, L. A. (2013). An Intersectional Analysis of Gender and Ethnic Stereotypes: Testing Three Hypotheses. Psychology of Women Quarterly, 37(1), 113–127.
Ghozali, I. (2020). 25 Grand Theory: Teori Besar Ilmu Manajemen, Akuntansi dan Bisnis (Untuk Landasan Teori Skripsi, Tesis dan Disertasi). Yoga Pratama.
Goldring, E., Crowson, R., Laird, D., & Berk, R. (2003). Transition Leadership in a Shifting Policy Environment. Educational Evaluation and Policy Analysis, 25(4), 473–488.
Haas, A. (1979). Male and Female Spoken Language Differences: Stereotypes and Evidence. Psychological Bulletin, 86(3), 616–626.
Hemraj, M. B. (2002). The utility of independence in preventing audit failure. Journal of Money Laundering Control, 6(1), 88–93.
Henry, E., Gordon, E. A., Reed, B. J., & Louwers, T. J. (2012). The Role of Related Party Transactions in Fraudulent Financial Reporting. Journal of Forensic & Investigative Accounting, 4(1), 186–213.
Holiday, R. (2016). Ego is the Enemy [Ryan Frederich & Rena Widyawinata Penerjemah]. Portfolio/Penguin.
Homer, E. M. (2020). Testing the fraud triangle: a systematic review. Journal of Financial Crime, 27(1), 172–187.
Idawati, W. (2021). Aspek-Aspek Individual Terhadap Pertimbangan Profesional Auditor. BAJ (Behavioral Accounting Journal), 4(2), 429–446.
Imtikhani, L., & Sukirman, S. (2021). Determinan Fraudulent Financial Statement Melalui Perspektif Fraud Hexagon Theory Pada Perusahaan Pertambangan. Jurnal Akuntansi Bisnis, 19(1), 96–113.
Januarsi, Y., Hartanto, T., & Sabarudin. (2014). IFRS Convergence, Accounting Conservatism, and Examination On Moderating Effect of Woman Presence in Audit Commitee in Indonesia. Review of Integrative Business and Economics Research, 4(1), 176–183.
Jule, A. (2014). Gender Theory (A. C. Michalos (ed.); pp. 2464–2466). Springer Netherlands.
Khatwani, R. K., & Goyal, V. (2019). Predictor of Financial Dishonesty: Self Control, Opportunity, Attitudes. Academy of Accounting and Financial Studies Journal, 23(5), 1–13.
Kirana, M., Toni, N., Afiezan, A., & Simorangkir, E. N. (2023). Apakah Teori Kecurangan Hexagon Efektif Mencegah Manipulasi Laporan Keuangan Perusahaan BUMN? Jurnal Akuntansi Multiparadigma, 14(1), 87–97.
kompas.com. (2023). Berbagai Kasus “Fraud” Membahayakan Ekonomi Indonesia. https://money.kompas.com/read/2023/04/10/140841526/berbagai-kasus-fraud-membahayakan-ekonomi-indonesia?page=all
Kurniawati, H. O. (2020). Gender Issues towards Communication Aspects on Women Leadership Styles in Construction Company. 6th International Conference on Social and Political Sciences, 510, 82–88.
Lutfi, A. M., & Sunardi, N. (2019). Pengaruh Current Ratio (CR), Return On Equity (ROE) dan Sales Growth Terhadap Harga Saham yang Berdampak Pada Kinerja Keuangan Perusahaan (Pada Perusahaan Manufaktur Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia). Jurnal Sekuritas (Saham, Ekonomi, Keuangan Dan Investasi), 2(3), 83–100.
Maas, V. S., & Yin, H. (2022). Finding partners in crime? How transparency about managers’ behavior affects employee collusion. Accounting, Organizations and Society, 96.
Naldo, R. R., & Widuri, R. (2023). Fraudulent Financial Reporting and Fraud Hexagon: Evidence from Infrastructure Companies in ASEAN. Economic Affairs, 68(3), 1455–1468.
Nugroho, D. S., & Diyanty, V. (2022). Hexagon Fraud in Fraudulent Financial Statements: The Moderating Role of Audit Committee. Jurnal Akuntansi Dan Keuangan Indonesia, 19(1), 46–67.
nusantara-news.co. (2023). Bank Mayapada Dibayangi Skandal Penyimpangan Kredit dan KAP Bermasalah. https://nusantara-news.co/2023/07/05/bank-mayapada-dibayangi-skandal-penyimpangan-kredit-dan-kap-bermasalah/
Omar, N., Daud, M. M., Hamid, M. H., & Hamid, M. H. H. (2023). Fraudulent Financial Reporting and Audit Committee Characteristics: A Systematic Review. EProceeding International Accounting Colloquium (IAC 2023), 14–19.
Oradi, J., & Izadi, J. (2020). Audit committee gender diversity and financial reporting: evidence from restatements. Managerial Auditing Journal, 35(1), 67–92.
POJK No 55 /POJK.04/2015 Tentang Pembentukan Dan Pedoman Pelaksanaan Kerja Komite Audit (2015).
Prahara, S. A., & Baridji, M. E. (2021). Perfeksionisme dan Stres Kerja Pada Karyawan. Prosiding Seminar Nasional 2021 Fakultas Psikologi UMBY, 252–261.
Raihan, M. R., Pamungkas, I. D., Mardjono, E. S., & Setiawanta, Y. (2024). Impact of Whistleblowing System Between the Vousinas Fraud Hexagon Theory and Financial Statement Fraud. Maksimum: Media Akuntansi Universitas Muhammadiyah Semarang, 14(1), 114–135.
Ramamoorti, S., Morrison, D., & Koletar, J. W. (2009). Bringing Freud to Fraud: Understanding the State- of-Mind of the C-Level Suite/White Collar Offender through “A-B-C” Analysis. Accounting Faculty Publications, 71.
Sadda, Y., & Januarti, I. (2023). Model Vousina Dan Kecurangan Laporan Keuangan: Bukti Dari Perusahaan Perbankan Di Indonesia. Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 6(2), 355–374.
Sari, M. P., Mahardika, E., Suryandari, D., & Raharja, S. (2022). The audit committee as moderating the effect of hexagon’s fraud on fraudulent financial statements in mining companies listed on the Indonesia stock exchange. Cogent Business & Management, 9(1), 1–23.
Sari, M. P., Sihombing, R. M., Utaminingsih, N. S., Jannah, R., & Raharja, S. (2024). Analysis of Hexagon on Fraudulent Financial Reporting with The Audit Committee and Independent Commissioners as Moderating Variables. Quality - Access to Success, 25(198), 10–19.
Sasongko, N., & Wijayantika, S. F. (2019). Faktor Resiko Fraud Terhadap Pelaksanaan Fraudulent Financial Reporting (Berdasarkan Pendekatan Crown’S Fraud Pentagon Theory). Riset Akuntansi Dan Keuangan Indonesia, 4(1), 67–76.
Sawarjuwono, T., & Atmadja, A. T. (2005). Pendidikan Akuntansi dan Perempuan: Dari Ideologi Patriarki ke Praktik Pemujaan Tubuh. Jurnal Akuntansi Dan Auditing Indonesia, 9(2), 77–94.
Shahana, T., Lavanya, V., & Bhat, A. R. (2023). State of the art in financial statement fraud detection: A systematic review. Technological Forecasting and Social Change, 192.
Situngkir, N. C., & Triyanto, D. N. (2020). Detecting Fraudulent Financial Reporting Using Fraud Score Model and Fraud Pentagon Theory : Empirical Study of Companies Listed in the LQ 45 Index. The Indonesian Journal of Accounting Research, 23(3), 373–410.
Stigler, G. J. (1971). The Theory of Economic Regulation. The Bell Journal of Economics and Management Science, 2(1), 3–21.
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Truluck, J. E., & Courtenay, B. C. (2002). Ego development and the influence of gender, age, and educational levels among older adults. Educational Gerontology, 28(4), 325–336.
Velte, P. (2018). Does gender diversity in the audit committee influence key audit matters’ readability in the audit report? UK evidence. Corporate Social Responsibility and Environmental Management, 25(5), 748–755.
Vousinas, G. L. (2019). Advancing theory of fraud: the S.C.O.R.E. model. Journal of Financial Crime, 26(1), 372–381.
Wang, Y., Yu, M., & Gao, S. (2022). Gender diversity and financial statement fraud. Journal of Accounting and Public Policy, 41(2), 106–903.
Werastuti, D. N. S., Siskawati, E., Rachmawati, L., Sondakh, J. J., Widiastuti, R., & Paranoan, S. (2022). Determining the Quality of Social Responsibility Disclosures: a Study of the Feminist Ethical Theory. ABAC Journal, 42(4), 202–217.
Wicaksono, A., & Suryandari, D. (2021). Accounting Analysis Journal The Analysis of Fraudulent Financial Reports Through Fraud Hexagon on Public Mining Companies. Accounting Analysis Journal, 10(3), 220–228.
Williams, J. E., & Best, D. L. (1990). Measuring Sex Stereotypes: A Multination Study. SAGE Publications.
Abdullahi, R., & Mansor, N. (2015). Fraud Triangle Theory and Fraud Diamond Theory. Understanding the Convergent and Divergent For Future Research. International Journal of Academic Research in Accounting Finance and Management Sciences, 5(4), 54–64.
Abriatika, F. N., & Cahyonowati, N. (2024). Faktor yang Memengaruhi Terjadinya Kecurangan Laporan Keuangan. UNDIP: Fakultas Ekonomika dan Bisnis.
Achmad, T., Ghozali, I., Helmina, M. R. A., Hapsari, D. I., & Pamungkas, I. D. (2023). Detecting Fraudulent Financial Reporting Using the Fraud Hexagon Model: Evidence from the Banking Sector in Indonesia. Economies, 11(5), 1–17.
Achmad, T., Ghozali, I., & Pamungkas, I. D. (2022). Hexagon Fraud: Detection of Fraudulent Financial Reporting in State-Owned Enterprises Indonesia. Economies, 10(13), 1–16.
Alfarago, D., Syukur, M., & Mabrur, A. (2023). The Likelihood of Fraud From the Fraud Hexagon Perspective: Evidence From Indonesia. ABAC Journal, 43(1), 34–51.
Alkebsee, R. H., Tian, G.-L., Usman, M., Siddique, M. A., & Alhebry, A. A. (2021). Gender diversity in audit committees and audit fees: evidence from China. Managerial Auditing Journal, 36(1), 72–104.
Ansori, M., & Fajri, S. (2018). Pendeteksian Kecurangan Laporan Keuangan Menggunakan Rasio Keuangan Dengan Umur Perusahaan dan Ukuran Perusahaan Sebagai Variabel Kontrol. Journal of Applied Managerial Accounting, 2(2), 141–159.
Association of Certified Fraud Examiners. (2022). Occupational Fraud 2022: A Report To The Nations.
Association of Certified Fraud Examiners. (2024). Occupational Fraud 2024: A Report To The Nations.
Aviantara, R. (2021). The Association Between Fraud Hexagon and Government’s Fraudulent Financial Report. Asia Pacific Fraud Journal, 6(1), 26.
Bader, A. A., Abu Hajar, Y. A., Weshah, S. R. S., & Almasri, B. K. (2024). Predicting Risk of and Motives behind Fraud in Financial Statements of Jordanian Industrial Firms Using Hexagon Theory. Journal of Risk and Financial Management, 17(3), 1–27.
Bagaskara, T. C., & Chariri, A. (2024). Peran Gender Komite Audit Dalam Memoderasi Hubungan Tekanan, Kesempatan, Rasionalisasi, dan Kecurangan Laporan Keuangan. Diponegoro Journal of Accounting, 13(1), 1–14.
Baxter, P. (2007). Audit committees and financial reporting quality. PhD Thesis Doctor of Philosophy. University of Southern Queensland.
Bayou, M. E., & Reinstein, A. (2001). A Systemic view of fraud explaining its strategies, anatomy and process. Critical Perspectives on Accounting, 12(4), 383–403.
Bennouri, M., Nekhili, M., & Touron, P. (2012). Does Auditors’ Reputation ‘Discourage’ Related Party Transactions? The French Case. 29th International Conference of the French Finance Association (AFFI) 2012.
Breesch, D., & Branson, J. (2009). The Effects of Auditor Gender on Audit Quality. IUP Journal of Accounting Research & Audit Practices, 8(3&4), 78–107.
Costello, A. M., Granja, J., & Weber, J. (2019). Do Strict Regulators Increase the Transparency of Banks? Journal of Accounting Research, 57(3), 603–637.
Deutsch, J. A. (1966). Theories of Choice and the Stimulus-Response Framework. In Logic, Methodology and Philosophy of Science (Vol. 44, pp. 413–423). Elsevier.
finance.detik.com. (2024). Ini Biang Kerok 12 Bank Bangkrut di 2024. https://finance.detik.com/moneter/d-7362719/ini-biang-kerok-12-bank-bangkrut-di-2024
Ghavami, N., & Peplau, L. A. (2013). An Intersectional Analysis of Gender and Ethnic Stereotypes: Testing Three Hypotheses. Psychology of Women Quarterly, 37(1), 113–127.
Ghozali, I. (2020). 25 Grand Theory: Teori Besar Ilmu Manajemen, Akuntansi dan Bisnis (Untuk Landasan Teori Skripsi, Tesis dan Disertasi). Yoga Pratama.
Goldring, E., Crowson, R., Laird, D., & Berk, R. (2003). Transition Leadership in a Shifting Policy Environment. Educational Evaluation and Policy Analysis, 25(4), 473–488.
Haas, A. (1979). Male and Female Spoken Language Differences: Stereotypes and Evidence. Psychological Bulletin, 86(3), 616–626.
Hemraj, M. B. (2002). The utility of independence in preventing audit failure. Journal of Money Laundering Control, 6(1), 88–93.
Henry, E., Gordon, E. A., Reed, B. J., & Louwers, T. J. (2012). The Role of Related Party Transactions in Fraudulent Financial Reporting. Journal of Forensic & Investigative Accounting, 4(1), 186–213.
Holiday, R. (2016). Ego is the Enemy [Ryan Frederich & Rena Widyawinata Penerjemah]. Portfolio/Penguin.
Homer, E. M. (2020). Testing the fraud triangle: a systematic review. Journal of Financial Crime, 27(1), 172–187.
Idawati, W. (2021). Aspek-Aspek Individual Terhadap Pertimbangan Profesional Auditor. BAJ (Behavioral Accounting Journal), 4(2), 429–446.
Imtikhani, L., & Sukirman, S. (2021). Determinan Fraudulent Financial Statement Melalui Perspektif Fraud Hexagon Theory Pada Perusahaan Pertambangan. Jurnal Akuntansi Bisnis, 19(1), 96–113.
Januarsi, Y., Hartanto, T., & Sabarudin. (2014). IFRS Convergence, Accounting Conservatism, and Examination On Moderating Effect of Woman Presence in Audit Commitee in Indonesia. Review of Integrative Business and Economics Research, 4(1), 176–183.
Jule, A. (2014). Gender Theory (A. C. Michalos (ed.); pp. 2464–2466). Springer Netherlands.
Khatwani, R. K., & Goyal, V. (2019). Predictor of Financial Dishonesty: Self Control, Opportunity, Attitudes. Academy of Accounting and Financial Studies Journal, 23(5), 1–13.
Kirana, M., Toni, N., Afiezan, A., & Simorangkir, E. N. (2023). Apakah Teori Kecurangan Hexagon Efektif Mencegah Manipulasi Laporan Keuangan Perusahaan BUMN? Jurnal Akuntansi Multiparadigma, 14(1), 87–97.
kompas.com. (2023). Berbagai Kasus “Fraud” Membahayakan Ekonomi Indonesia. https://money.kompas.com/read/2023/04/10/140841526/berbagai-kasus-fraud-membahayakan-ekonomi-indonesia?page=all
Kurniawati, H. O. (2020). Gender Issues towards Communication Aspects on Women Leadership Styles in Construction Company. 6th International Conference on Social and Political Sciences, 510, 82–88.
Lutfi, A. M., & Sunardi, N. (2019). Pengaruh Current Ratio (CR), Return On Equity (ROE) dan Sales Growth Terhadap Harga Saham yang Berdampak Pada Kinerja Keuangan Perusahaan (Pada Perusahaan Manufaktur Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia). Jurnal Sekuritas (Saham, Ekonomi, Keuangan Dan Investasi), 2(3), 83–100.
Maas, V. S., & Yin, H. (2022). Finding partners in crime? How transparency about managers’ behavior affects employee collusion. Accounting, Organizations and Society, 96.
Naldo, R. R., & Widuri, R. (2023). Fraudulent Financial Reporting and Fraud Hexagon: Evidence from Infrastructure Companies in ASEAN. Economic Affairs, 68(3), 1455–1468.
Nugroho, D. S., & Diyanty, V. (2022). Hexagon Fraud in Fraudulent Financial Statements: The Moderating Role of Audit Committee. Jurnal Akuntansi Dan Keuangan Indonesia, 19(1), 46–67.
nusantara-news.co. (2023). Bank Mayapada Dibayangi Skandal Penyimpangan Kredit dan KAP Bermasalah. https://nusantara-news.co/2023/07/05/bank-mayapada-dibayangi-skandal-penyimpangan-kredit-dan-kap-bermasalah/
Omar, N., Daud, M. M., Hamid, M. H., & Hamid, M. H. H. (2023). Fraudulent Financial Reporting and Audit Committee Characteristics: A Systematic Review. EProceeding International Accounting Colloquium (IAC 2023), 14–19.
Oradi, J., & Izadi, J. (2020). Audit committee gender diversity and financial reporting: evidence from restatements. Managerial Auditing Journal, 35(1), 67–92.
POJK No 55 /POJK.04/2015 Tentang Pembentukan Dan Pedoman Pelaksanaan Kerja Komite Audit (2015).
Prahara, S. A., & Baridji, M. E. (2021). Perfeksionisme dan Stres Kerja Pada Karyawan. Prosiding Seminar Nasional 2021 Fakultas Psikologi UMBY, 252–261.
Raihan, M. R., Pamungkas, I. D., Mardjono, E. S., & Setiawanta, Y. (2024). Impact of Whistleblowing System Between the Vousinas Fraud Hexagon Theory and Financial Statement Fraud. Maksimum: Media Akuntansi Universitas Muhammadiyah Semarang, 14(1), 114–135.
Ramamoorti, S., Morrison, D., & Koletar, J. W. (2009). Bringing Freud to Fraud: Understanding the State- of-Mind of the C-Level Suite/White Collar Offender through “A-B-C” Analysis. Accounting Faculty Publications, 71.
Sadda, Y., & Januarti, I. (2023). Model Vousina Dan Kecurangan Laporan Keuangan: Bukti Dari Perusahaan Perbankan Di Indonesia. Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 6(2), 355–374.
Sari, M. P., Mahardika, E., Suryandari, D., & Raharja, S. (2022). The audit committee as moderating the effect of hexagon’s fraud on fraudulent financial statements in mining companies listed on the Indonesia stock exchange. Cogent Business & Management, 9(1), 1–23.
Sari, M. P., Sihombing, R. M., Utaminingsih, N. S., Jannah, R., & Raharja, S. (2024). Analysis of Hexagon on Fraudulent Financial Reporting with The Audit Committee and Independent Commissioners as Moderating Variables. Quality - Access to Success, 25(198), 10–19.
Sasongko, N., & Wijayantika, S. F. (2019). Faktor Resiko Fraud Terhadap Pelaksanaan Fraudulent Financial Reporting (Berdasarkan Pendekatan Crown’S Fraud Pentagon Theory). Riset Akuntansi Dan Keuangan Indonesia, 4(1), 67–76.
Sawarjuwono, T., & Atmadja, A. T. (2005). Pendidikan Akuntansi dan Perempuan: Dari Ideologi Patriarki ke Praktik Pemujaan Tubuh. Jurnal Akuntansi Dan Auditing Indonesia, 9(2), 77–94.
Shahana, T., Lavanya, V., & Bhat, A. R. (2023). State of the art in financial statement fraud detection: A systematic review. Technological Forecasting and Social Change, 192.
Situngkir, N. C., & Triyanto, D. N. (2020). Detecting Fraudulent Financial Reporting Using Fraud Score Model and Fraud Pentagon Theory : Empirical Study of Companies Listed in the LQ 45 Index. The Indonesian Journal of Accounting Research, 23(3), 373–410.
Stigler, G. J. (1971). The Theory of Economic Regulation. The Bell Journal of Economics and Management Science, 2(1), 3–21.
surabaya.kompas.com. (2024). Kejari Kota Batu Dalami Dugaan Korupsi Kredit Usaha Rakyat BRI. https://surabaya.kompas.com/read/2024/03/26/163550178/kejari-kota-batu-dalami-dugaan-korupsi-kredit-usaha-rakyat-bri?page=all
Truluck, J. E., & Courtenay, B. C. (2002). Ego development and the influence of gender, age, and educational levels among older adults. Educational Gerontology, 28(4), 325–336.
Velte, P. (2018). Does gender diversity in the audit committee influence key audit matters’ readability in the audit report? UK evidence. Corporate Social Responsibility and Environmental Management, 25(5), 748–755.
Vousinas, G. L. (2019). Advancing theory of fraud: the S.C.O.R.E. model. Journal of Financial Crime, 26(1), 372–381.
Wang, Y., Yu, M., & Gao, S. (2022). Gender diversity and financial statement fraud. Journal of Accounting and Public Policy, 41(2), 106–903.
Werastuti, D. N. S., Siskawati, E., Rachmawati, L., Sondakh, J. J., Widiastuti, R., & Paranoan, S. (2022). Determining the Quality of Social Responsibility Disclosures: a Study of the Feminist Ethical Theory. ABAC Journal, 42(4), 202–217.
Wicaksono, A., & Suryandari, D. (2021). Accounting Analysis Journal The Analysis of Fraudulent Financial Reports Through Fraud Hexagon on Public Mining Companies. Accounting Analysis Journal, 10(3), 220–228.
Williams, J. E., & Best, D. L. (1990). Measuring Sex Stereotypes: A Multination Study. SAGE Publications.
Published
2025-02-10
How to Cite
JULIARTA, I Wayan; TUNGGA ATMADJA, Anantawikrama; SRI WERASTUTI, Desak Nyoman.
THE ROLE OF GENDER IN THE AUDIT COMMITTEE AS A MODERATOR ON THE DETERMINANTS OF INDICATIONS OF FINANCIAL STATEMENT FRAUD IN BANKING: A FRAUD HEXAGON PERSPECTIVE.
SAR (Soedirman Accounting Review) : Journal of Accounting and Business, [S.l.], v. 9, n. 02, p. 210-228, feb. 2025.
ISSN 2598-0718.
Available at: <https://jos.unsoed.ac.id/index.php/sar/article/view/14848>. Date accessed: 18 apr. 2025.
doi: https://doi.org/10.32424/1.sar.2024.9.02.14848.
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