Pengaruh Fraud Hexagon Theory Dalam Mendeteksi Kecurangan Laporan Keuangan (Studi Kasus Pada Perusahaan Asuransi Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2020)

Agustin, Maria Dewinta; Yufantria, Fenni; Ameraldo, Fedi

doi:10.33365/jeb.v2i2.137

Cited by 3 publications

(4 citation statements)

References 20 publications

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“…CEO Duality becomes a proxy in measuring the ego factor (arrogance). It is feared that the CEO's arrogance, especially those who have multiple positions, is feared to leads to opportunities for fraudulent financial reporting, where the CEO feels he can control everything under his supervision and can also commit fraud because he thinks no one can influence him and without fear of committing fraud (Chuzaini & Cahyaningsih, 2019). This research is supported by previous researcher Rachmawati (2014), who states that CEO duality positively affects financial statement fraud.…”

Section: Ceo Dualitysupporting

confidence: 66%

Analysis of Hexagon on Fraudulent Financial Reporting with The Audit Committee and Independent Commissioners as Moderating Variables

2023

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Purpose -This study aims to analyze the effect of the fraud hexagon factor on fraudulent financial reporting and the role of the audit committee and independent commissioners in moderating this influence relationship. Design/methodology/approach -The population in this study are all mining sector companies listed on the IDX 2016-2019. The sample of this study was 27 companies with 95 units of analysis taken based on the purposive sampling method. This research uses the logistic regression analysis technique.

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Section: Ceo Dualitysupporting

confidence: 66%

Analysis of Hexagon on Fraudulent Financial Reporting with The Audit Committee and Independent Commissioners as Moderating Variables

2023

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“…Manajemen yang terampil akan merancang strategi untuk mengambil keuntungan pada waktu yang tepat dan memanfaatkan kondisi tersebut untuk melakukan fraud sebagai akibat adanya ketidak stabilan pengawasan (Jannah et al, 2021). Direksi yang baru memiliki kemampuan dan kuasa untuk mempengaruhi orang lain untuk berbuat fraud (Pambudi, 2022).…”

Section: Pendahuluanunclassified

“…Dominasi kekuasaan oleh direktur akan mendorong mereka untuk mengutamakan kepentingan pribadinya sehingga dapat menimbulkan fraudulent financial statement. Direktur mengekspresikan sikap egois untuk menunjukkan bahwa mereka memiliki pengaruh yang signifikan dalam entitas sehingga memungkinkan melakukan fraud (Pambudi, 2022).…”

Section: Pendahuluanunclassified

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Fraud Hexagon Dan Fraudulent Financial Statement Dengan Pendekatan Beneish M-Score Model

Rianggi,

Novita

2023

JAUJ

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The increase in construction project fraud cases resulting in large losses for Indonesia is serious concern because the value of project contracts is large. This fraud occurs because of pressure, capability, collusion, opportunity, rationalization, and ego from both internal and external parties. This indicator is known as the fraud hexagon theory. The fraud committed has an impact on the accuracy and reliability of the financial statements, including affecting the amount of taxes, fines paid and audit process. The purpose of this study was to determine the effect of fraud hexagon: stimulus, capability, collusion, opportunity, rationalization, and ego in detecting fraudulent financial statements using Beneish M-Score Model. This research is quantitative study using purposive sampling method with criteria, construction companies listed on the Indonesia Stock Exchange (IDX) and issuing annual reports for the 2017–2021 period. There are 75 observation samples from 15 companies. Methods of data analysis using logistic regression analysis with testing using STATA14. The research results that stimulus is measured by financial stability, opportunity by nature of industry, rationalization by total accrual to total assets and ego by dualism position affects the occurrence of fraudulent financial statements as measured by Beneish M-Score Model. Meanwhile, other indicators, capability seen from changes in directors and collusion, cannot influence the occurrence of fraudulent construction company financial statements.Keywords: Beneish M-Score Model, Construction Company, Fraud Hexagon, Fraudulent Financial Statement. ABSTRAKPeningkatan kasus kecurangan proyek konstruksi mengakibatkan kerugian bagi Indonesia menjadi perhatian serius karena nilai kontrak proyek besar. Kecurangan tersebut terjadi karena dorongan, kapabilitas, kolusi, kesempatan, rasionalisasi, dan ego baik dari pihak internal maupun eksternal. Indikator tersebut dikenal dengan fraud hexagon theory. Kecurangan yang dilakukan berdampak pada keakuratan dan keandalan dari laporan keuangan yang disajikan diantaranya mempengaruhi besaran pajak, denda yang dibayar dan proses audit. Tujuan penelitian ini adalah untuk mengetahui pengaruh fraud hexagon yaitu stimulus, kapabilitas (capability), kolusi (collusion), kesempatan (opportunity), rasionalisasi (rationalization), dan ego dalam mendeteksi kecurangan laporan keuangan dinilai menggunakan Beneish M-Score Model. Penelitian ini, penelitian kuantitatif dengan pengambilan sampel menggunakan metode purposive sampling dengan kriteria, perusahaan konstruksi yang terdaftar di Bursa Efek Indonesia (BEI) dan menerbitkan laporan tahunan periode 2017–2021. Terdapat 75 sampel observasi dari 15 perusahaan. Metode analisis data menggunakan analisis regresi logistik dengan pengujian menggunakan STATA 14. Hasil Penelitian menunjukan bahwa stimulus diukur dengan financial stability, kesempatan dengan nature of industry, rasionalisasi dengan total accrual to total asset dan ego dengan dualism position mempengaruhi terjadinya kecurangan laporan keuangan yang diukur melalui Beneish M-Score Model. Sedangkan indikator lain yaitu kapabilitas dilihat dari pergantian direktur dan kolusi tidak dapat memengaruhi terjadinya kecurangan laporan keuangan perusahaan konstruksi.Kata Kunci: Beneish M-Score Model, Fraud Hexagon, Kecurangan Laporan Keuangan, Perusahaan Konstruksi

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Analysis of Hexagon on Fraudulent Financial Reporting with The Audit Committee and Independent Commissioners as Moderating Variables

2023

qas

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This study aims to analyze the effect of the fraud hexagon factor on fraudulent financial reporting and the role of the audit committee and independent commissioners in moderating this influence relationship. Design/methodology/approach: The population in this study are all mining sector companies listed on the IDX 2016-2019. The sample of this study was 27 companies with 95 units of analysis taken based on the purposive sampling method. This research uses the logistic regression analysis technique.

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Pengaruh Fraud Hexagon Theory Dalam Mendeteksi Kecurangan Laporan Keuangan (Studi Kasus Pada Perusahaan Asuransi Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2020)

Cited by 3 publications

References 20 publications

Analysis of Hexagon on Fraudulent Financial Reporting with The Audit Committee and Independent Commissioners as Moderating Variables

Analysis of Hexagon on Fraudulent Financial Reporting with The Audit Committee and Independent Commissioners as Moderating Variables

Fraud Hexagon Dan Fraudulent Financial Statement Dengan Pendekatan Beneish M-Score Model

Analysis of Hexagon on Fraudulent Financial Reporting with The Audit Committee and Independent Commissioners as Moderating Variables

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