On Tuesday, November 12, 2024, the Faculty of Economics and Business at Trisakti University held an Open Doctoral Promotion Session in Economics with a concentration in Accounting at Campus A, Hendriawan Sie Building (S), 8th floor. At this event, Dr. Meidijati, S.E., M.E., was declared to have passed as a doctor with a “Very Satisfactory” predicate, becoming the 883rd graduate of this doctoral program.

The dissertation titled “The Influence of Fraud Hexagon Transformation on Fraudulent Financial Reporting: The Moderation Effect of Social Media as a Whistleblowing System Information Channel.”

The session was chaired by Prof. Dr. Yolanda Masnita Siagian, MM., CIRR., CMA, CPMA (Asia), with the promoter Prof. Dr. Etty Murwaningsari, Ak., MM., CA, and co-promoter Dr. Sekar Mayangsari, Ak., CA., CMA. The examination team consisted of dari Dr. Murtanto, Ak., M.Si., CA., CPIA., CCFA.; Dr. Muhammad Nuryatno, Ak, MM, CA; Dr. Agus Bandiyono, S.E., M.Si., Ak; and Dr. Anung Herlianto EC., S.E., Akt., CA., MBA.

Novelty: This research has developed the fraud hexagon model (Vousinas, 2019) into a fraud hexagon transformation model by introducing two independent variables, lack of empathy and lack of spirituality, regarding the weakness of the ego variable, which does not absolutely influence fraud, it depends on the human ability to control the ego (Lacan, 1999; Alwisol, 2009; and Moore, 2017). Development of the fraud hexagon (Vousinas, 2019) into a fraud hexagon transformation, which consists of stimulus, capability, collusion, opportunity, rationalization, ego, lack of empathy, and lack of spirituality.

The research results show that opportunity and lack of empathy are proven to have a negative influence on financial statement fraud; lack of spirituality is proven to have a positive influence on fraudulent financial reporting; the role of social media as a whistleblowing system information channel as a moderating variable has been proven to weaken the influence of lack of spirituality on fraudulent financial reporting. The role of social media as a whistleblowing system information channel has been proven to strengthen the influence of opportunity and lack of empathy on fraudulent financial reporting.

With this achievement, Dr. Meidijati, S.E., M.E., is expected to make significant contributions to the field of sustainability accounting and assist companies in improving their sustainability performance through the innovative strategies proposed in her research.