{"id":"https://openalex.org/W4408317055","doi":"https://doi.org/10.21043/jebisku.v2i1.2397","title":"Mendeteksi Indikasi Financial Fraud Perusahaan Syariah Menggunakan Model Vousinas Hexagon Fraud Periode 2018-2022","display_name":"Mendeteksi Indikasi Financial Fraud Perusahaan Syariah Menggunakan Model Vousinas Hexagon Fraud Periode 2018-2022","publication_year":2024,"publication_date":"2024-03-31","ids":{"openalex":"https://openalex.org/W4408317055","doi":"https://doi.org/10.21043/jebisku.v2i1.2397"},"language":"en","primary_location":{"id":"doi:10.21043/jebisku.v2i1.2397","doi":"https://doi.org/10.21043/jebisku.v2i1.2397","is_oa":true,"landing_page_url":"https://doi.org/10.21043/jebisku.v2i1.2397","pdf_url":"https://jim.iainkudus.ac.id/index.php/JEBISKU/article/download/2397/157","source":{"id":"https://openalex.org/S5407041493","display_name":"JEBISKU Jurnal Ekonomi dan Bisnis Islam IAIN Kudus","issn_l":"2987-3673","issn":["2987-3673"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"JEBISKU: Jurnal Ekonomi dan Bisnis Islam IAIN Kudus","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://jim.iainkudus.ac.id/index.php/JEBISKU/article/download/2397/157","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5116583418","display_name":"Muhammad Arif Hidayatullah","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210150796","display_name":"IAIN Kudus","ror":"https://ror.org/05vhdrp61","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210150796"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Muhammad Arif Hidayatullah","raw_affiliation_strings":["IAIN Kudus"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"IAIN Kudus","institution_ids":["https://openalex.org/I4210150796"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5069022279","display_name":"Jadzil Baihaqi","orcid":"https://orcid.org/0000-0003-0219-6687","observed_orcids":["https://orcid.org/0000-0003-0219-6687"]},"institutions":[{"id":"https://openalex.org/I4210150796","display_name":"IAIN Kudus","ror":"https://ror.org/05vhdrp61","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210150796"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Jadzil Baihaqi","raw_affiliation_strings":["IAIN Kudus"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"IAIN Kudus","institution_ids":["https://openalex.org/I4210150796"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210150796"],"apc_list":null,"apc_paid":null,"fwci":0.2185,"has_fulltext":true,"cited_by_count":1,"citation_normalized_percentile":{"value":0.65002848,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":91,"max":95},"biblio":{"volume":"2","issue":"1","first_page":"44","last_page":"44"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.9824000000953674,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.9824000000953674,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11365","display_name":"Islamic Finance and Banking Studies","score":0.004999999888241291,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.0044999998062849045,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/financial-fraud","display_name":"financial fraud","score":0.7860000133514404},{"id":"https://openalex.org/keywords/islamic-companies","display_name":"Islamic companies","score":0.8009999990463257},{"id":"https://openalex.org/keywords/fraud-capability","display_name":"fraud capability","score":0.5590000152587891},{"id":"https://openalex.org/keywords/ceo-duality","display_name":"CEO duality","score":0.9789999723434448},{"id":"https://openalex.org/keywords/political-connections","display_name":"political connections","score":0.7609999775886536},{"id":"https://openalex.org/keywords/fraud-pressure","display_name":"fraud pressure","score":0.4659999907016754},{"id":"https://openalex.org/keywords/fraud-rationalization","display_name":"fraud rationalization","score":0.8149999976158142},{"id":"https://openalex.org/keywords/fraud-opportunity","display_name":"fraud opportunity","score":0.9350000023841858},{"id":"https://openalex.org/keywords/ineffective-supervision","display_name":"ineffective supervision","score":0.7630000114440918},{"id":"https://openalex.org/keywords/return-on-assets","display_name":"return on assets","score":0.6880000233650208},{"id":"https://openalex.org/keywords/auditor-switching","display_name":"auditor switching","score":0.6809999942779541},{"id":"https://openalex.org/keywords/director-change","display_name":"director change","score":0.8059999942779541},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.5830000042915344},{"id":"https://openalex.org/keywords/shariah-compliant-companies","display_name":"Sharia-compliant companies","score":0.6019999980926514}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.47071024775505066},{"id":"https://openalex.org/C2985140798","wikidata":"https://www.wikidata.org/wiki/Q28813","display_name":"Financial fraud","level":2,"score":0.4500005841255188},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.24474728107452393}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.21043/jebisku.v2i1.2397","doi":"https://doi.org/10.21043/jebisku.v2i1.2397","is_oa":true,"landing_page_url":"https://doi.org/10.21043/jebisku.v2i1.2397","pdf_url":"https://jim.iainkudus.ac.id/index.php/JEBISKU/article/download/2397/157","source":{"id":"https://openalex.org/S5407041493","display_name":"JEBISKU Jurnal Ekonomi dan Bisnis Islam IAIN Kudus","issn_l":"2987-3673","issn":["2987-3673"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"JEBISKU: Jurnal Ekonomi dan Bisnis Islam IAIN Kudus","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.21043/jebisku.v2i1.2397","doi":"https://doi.org/10.21043/jebisku.v2i1.2397","is_oa":true,"landing_page_url":"https://doi.org/10.21043/jebisku.v2i1.2397","pdf_url":"https://jim.iainkudus.ac.id/index.php/JEBISKU/article/download/2397/157","source":{"id":"https://openalex.org/S5407041493","display_name":"JEBISKU Jurnal Ekonomi dan Bisnis Islam IAIN Kudus","issn_l":"2987-3673","issn":["2987-3673"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"JEBISKU: Jurnal Ekonomi dan Bisnis Islam IAIN Kudus","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.7297000288963318}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4408317055.pdf","grobid_xml":"https://content.openalex.org/works/W4408317055.grobid-xml"},"referenced_works_count":12,"referenced_works":["https://openalex.org/W2752617332","https://openalex.org/W2910205570","https://openalex.org/W2968746594","https://openalex.org/W3047003046","https://openalex.org/W3195926404","https://openalex.org/W3202573489","https://openalex.org/W3212523877","https://openalex.org/W4288072165","https://openalex.org/W4320064345","https://openalex.org/W4386316667","https://openalex.org/W4386617912","https://openalex.org/W4388582686"],"related_works":["https://openalex.org/W7216650446","https://openalex.org/W4407966344","https://openalex.org/W7217478398","https://openalex.org/W7216794895","https://openalex.org/W7036058811","https://openalex.org/W7064091001","https://openalex.org/W4388712051","https://openalex.org/W7208021020","https://openalex.org/W3093051297","https://openalex.org/W7110561133"],"abstract_inverted_index":{"AbstractThis":[0],"research":[1,33,49],"aims":[2],"to":[3,141],"evaluate":[4],"the":[5,8,29,42],"effect":[6,116],"of":[7,52,104,124,150,155],"six":[9],"Vousinas":[10,169],"Hexagon":[11,170],"Fraud":[12],"indicators,":[13],"namely":[14],"pressure,":[15,173],"rationalization,":[16,174],"opportunity,":[17,175],"capability,":[18,176],"arrogance,":[19],"and":[20,86,106],"collusion,":[21,179],"on":[22,96,117],"financial":[23,97,118,143],"fraud":[24,119,144],"in":[25],"JII-listed":[26],"companies":[27,54],"for":[28,70],"2018-2022":[30],"period.":[31],"This":[32],"method":[34],"is":[35,127,138],"quantitative":[36],"using":[37,64],"secondary":[38],"data":[39,62,71,199,223,227],"obtained":[40],"from":[41],"Indonesia":[43,208],"Stock":[44],"Exchange":[45],"(BEI)":[46],"website.":[47],"The":[48,73],"sample":[50],"consisted":[51],"10":[53,66,214],"selected":[55],"through":[56],"a":[57,114,121],"purposive":[58,220],"sampling":[59],"technique.":[60],"Panel":[61],"regression":[63],"Eviews":[65,232],"software":[67],"was":[68],"employed":[69],"analysis.":[72],"results":[74],"showed":[75,92],"that":[76],"pressure":[77,238],"proxied":[78,82,88,101,109,134],"by":[79,83,89,102,110,135],"ROA,":[80,242],"rationalization":[81,243],"changing":[84],"auditors,":[85],"opportunities":[87],"ineffective":[90],"supervision":[91],"no":[93],"significant":[94,115],"impact":[95],"fraud.":[98],"However,":[99],"capability":[100,265],"change":[103],"directors":[105],"arrogance":[107],"as":[108,133],"CEO":[111,157,276,315],"duality":[112,277],"have":[113],"with":[120],"probability":[122],"value":[123],"0.000":[125,287],"which":[126],"less":[128],"than":[129],"0.05.":[130,291],"While":[131],"collusion":[132,293],"political":[136],"connections":[137],"not":[139],"proven":[140],"influence":[142],"practices.Keywords:":[145],"Financial":[146],"Fraud;":[147],"ROA;":[148,308],"Change":[149,154],"Auditor;":[151,310],"Ineffective":[152,311],"Monitoring;":[153,312],"Directors;":[156],"Duality;":[158,316],"Political":[159],"Connections.":[160],"AbstrakPenelitian":[161],"ini":[162,194],"bertujuan":[163],"mengevaluasi":[164],"efek":[165],"dari":[166,203,213,290],"keenam":[167],"indikator":[168],"Fraud,":[171],"yakni":[172],"arogance,":[177],"dan":[178,249,271],"terhadap":[180,261,280],"praktik":[181,302],"kecurangan":[182,262,281,303],"keuangan":[183,282],"di":[184,188],"perusahaan":[185,215],"yang":[186,201,216,239,244,251,255,266,273,288,294],"terdaftar":[187],"JII":[189],"periode":[190],"2018-2022.":[191],"Metode":[192],"penelitian":[193,211,235],"bersifat":[195],"kuantitatif":[196],"dengan":[197,225,241,246,253,268,275,283,296],"menggunakan":[198,229],"sekunder":[200],"diperoleh":[202],"website":[204],"resmi":[205],"Bursa":[206],"Efek":[207],"(BEI).":[209],"Sampel":[210],"terdiri":[212],"dipilih":[217],"melalui":[218],"teknik":[219],"sampling.":[221],"Analisis":[222],"dilakukan":[224],"regresi":[226],"panel":[228],"perangkat":[230],"lunak":[231],"10.":[233],"Hasil":[234],"menunjukkan":[236],"bahwa":[237],"diproksikan":[240,245,252,267,274,295],"pergantian":[247,269],"auditor,":[248],"opportunity":[250],"pengawasan":[254],"tidak":[256,258,299],"efektif,":[257],"berpengaruh":[259,278],"signifikan":[260,279],"keuangan.":[263],"Namun,":[264],"direksi":[270],"arogansi":[272],"probabilitas":[284],"nilai":[285],"sebesar":[286],"kurang":[289],"Sementara":[292],"hubungan":[297],"politik":[298],"terbukti":[300],"mempengaruhi":[301],"keuangan.Kata":[304],"Kunci:":[305],"Kecurangan":[306],"Keuangan;":[307],"Pergantian":[309,313],"Direksi;":[314],"Koneksi":[317],"Politik.":[318]},"counts_by_year":[{"year":2026,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2025-03-12T00:00:00"}