Analisis Fraud Hexagon Terhadap Financial Statement Fraud Pada Perusahaan Sektor Infrastruktur, Utilitas Dan Transportasi

Abstract

Financial statement fraud is a discrepancy between the application of accounting principles and the preparation of financial statements with the aim of deceiving and deceiving users of financial statements. The approach taken to identify the factors that influence financial statement fraud, one of which is the fraud hexagon model. There are six factors in the fraud hexagon, namely Stimulus which will be represented by financial targets, Ability will be represented by a change of director, Collusion will be represented by political connections, Opportunity will be represented by the quality of external auditors, Rationalization will be represented by audit opinion and Ego is represented by many photos CEO. This study aims to analyze the effect of the fraud hexagon on fraudulent financial statements in infrastructure, utility and transportation sector companies listed on the Indonesia Stock Exchange in 2015-2019. Detection of the possibility of fraudulent financial statements is measured by the F-Score model. This study uses a purposive sampling technique with a sample of 25 companies and 125 data on annual reports and financial statements. The results showed that financial targets, the quality of external auditors, and the number of CEO photos had no effect on financial statement fraud, while the change of directors had a negative and significant effect on financial statement fraud, political connections had a positive and significant effect on financial statement fraud. Audit opinion has a negative and significant effect on financial statement fraud.

The Effect of Hexagon Fraud in Detecting Fraud Financial Statements (Empirical Study on Financial Sector Companies Listed on the Indonesia Stock Exchange 2017-2021)

“…Even if the company's financial status is bad, the company's continuity can still be maintained, so that in an effort to maintain reputation company to public, party company To do act fraud so that the performance looks good. Nadziliyah and Primasari (2022) support this research because state existence influence positive Among political connection with fraudulent financial reporting. Thus, the seventh hypothesis can be formulated as follows.…”

“…Good performance will make it easier for the company, one of which is to get a loan to carry out company operations. This contradicts the research conducted by Nadziliyah and Primasari (2022) which states that political connection has a positive effect in detecting financial statement fraud because the more connections a company has, the more benefits it will generate. obtained, and therefore there is a tendency to abuse the facilities.…”

Analisis Daya Dukung & Penurunan Bored Pile 80cm di Proyek Kompleks Kantor-Apartemen dengan Metode Analitis & Elemen Hingga

“…Hal ini merupakan suatu solusi permasalahan atas keterbatasan ruang yang tersedia di daerah perkotaan, termasuk di kota Jakarta dengan perkembangan dan pertumbuhan ekonomi yang pesat setiap saat. Dengan terbatasnya luas lahan di kota-kota metropolitan atau megapolitan, maka pembangunan ke arah vertikal merupakan solusi dari masalah tersebut (Nadziliyah & Primasari, 2022); (Risandewi, 2017).…”

Penerapan Manajemen Risiko Kecelakaan Kerja pada Proyek Penggantian Jembatan Tukad Ayung Denpasar, Bali

“…Pertimbangan keselamatan merupakan bagian integral dari perencanaan dan pelaksanaan proyek (Martadinata, Febiyanti, Suryan, Pratama, & Nabilah, 2021); (Ramadhan, 2017). Penerapan protokol Kesehatan dan Keselamatan Kerja bertujuan untuk menumbuhkan lingkungan kerja yang mengutamakan keselamatan, kenyamanan, dan kesejahteraan pekerja (Nadziliyah & Primasari, 2022); (Koreawan & Basuki, 2019); (Hidayat, Miskadi, & Murtikusuma, 2022). Penggantian Jembatan Tukad Ayung yang bertujuan untuk meningkatkan infrastruktur juga berupaya untuk memperkuat konektivitas wilayah dan memberikan peluang ekonomi bagi warga (Putera, Dea, Dewi, & Dewi, 2017).…”