PENGARUH FRAUD HEXAGON TERHADAP KEMUNGKINAN KECURANGAN LAPORAN KEUANGAN: (Studi Empiris Pada Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022)

Nunung Nurhayati

Authors

Nunung Nurhayati Universitas Kuningan

Keywords:

Fraud Hexagon, Financial Statement Fraud

Abstract

This study aims to analyze and provide empirical evidence of the Effect of Hexagon Fraud (external pressure, change of directors, political connections, quality of external auditors, change of auditors and concurrent positions) Against The Possibility of Financial Statement Fraud. The population in this study is all banking companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. The research method used in this study is quantitative method. The sample of this study was 33 companies selected using the quota sampling technique. This study used logistic regression analysis techniques. The results of this study prove that there is an influence of external pressure, change of directors, political connections, quality of external auditors, change of auditors and concurrent positions on financial statement fraud.

Keywords: Fraud Hexagon, Financial Statement Fraud.

References

ACFE Indonesia. (2019). ACFE Magazine 2019. In Www.AcfeIndonesia.or.Id (pp. 1–16). https://www.acfe.com/report-to-thenations/2019/default.aspx

ACFE. (2022). About the Association of Certified Fraud Examiners and the Report to the Nations on Occupational Fraud and Abuse. Association of Certified Fraud Examiners, 239–242.

Agustin, M. D. (2022). PENGARUH FRAUD HEXAGON THEORY DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN. Journal of Economic and Business Research, 47-62. IPPF. (t.thn.).

Alvionika, P., & Meiranto, W. (2021). ANALISIS KECURANGAN PELAPORAN KEUANGAN BERDASARKAN FRAUD DIAMOND THEORY (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2015 2019). Diponegoro Journal of Accounting, 10(4), 1–12. https://ejournal3.undip.ac.id/index.php/accounting/article/view/33055

Andriani, R. (2019). PENGARUH FRAUD TRIANGLE TERHADAP KECURANGAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Jurnal Riset Akuntansi Tirtayasa, 4(1), 64–74. https://doi.org/10.48181/jratirtayasa.v4i1.5485

Apriliana, Dan A Agustina.2017. The Analysis Of Fraudulent Financial Reporting Determinant Through Fraud Pentagon Approach. Jurnal Dinamika Akuntansi Vol. 9, No. 2, September 2017, Pp. 154-165. P-Issn 2085-4277 | E-Issn 2502-6224 Bursa Efek Indonesia. Laporan Keuangan Tahunan 2017-2021 (diakses di www.idx.co.id)

Ch Jamil, M., & Priyandani Yudowati, S. (2019). PENGARUH FRAUD TRIANGLE TERHADAP KECURANGAN LAPORAN KEUANGAN (Studi Kasus pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia pada Periode Tahun 2013-2017) THE EFFECT OF TRIANGLE FRAUD ON FRAUDULENT FINANCIAL STATEMENTS (Study on Mining Co. 6(2), 3167–3173.

Christian, N., Basri, Y. Z., & Arafah, W. (2019). Analysis of Fraud Pentagon To Detecting Corporate Fraud in Indonesia. International Journal of Economics, Business and Management Research, 3(08), 1–13.

Damayanti, R. A., & Ramlah, S. (2020). Membangun Konsep Tredency To Fraud Dalam Konsep Triangle Fraud (Sintesis Teori Dan Penelitian Empiris Yang Relevan). Jurnal Mirai Managemnt, 5(1), 96–113. https://journal.stieamkop.ac.id/index.php/mirai

Himawan Albertus, F. A. K. (2019). Analisis Pengaruh Financial Stability,Ineffective Monitoring Dan Rationalization Terhadap Integritas Laporan Keuangan Dalam Perspektif Fraud Trianglepada Perusahaan Manufaktur Yang Terdapat Di Bursa Efek Indonesia Periode 2012-2016. ESENSI: Jurnal Manajemen Bisnis, 22(2), 162–188. https://ibn.ejournal.id/index.php/ESENSI/article/view/166

Jao, R., Mardiana, A., Holly, A., & Chandra, E. (2020). Pengaruh Financial Target dan Financial Stability terhadap Financial Statement Fraud. Journal of Management, 4(1), 27–42. https://doi.org/10.37531/yum.v11.76

Kieso, weygandt kimmel. (2018). Financial Accounting (4th ed.). wiley.

Larum, K., Zuhroh, D., & Subiyantoro, E. (2021). Fraudlent Financial Reporting: Menguji Potensi Kecurangan Pelaporan Keuangan dengan Menggunakan Teori Fraud Hexagon. 4(1), 82–94.

Lestari, A. A. M., & Nuratama, I. P. (2020). Pengaruh Financial Stability, External pressure, Nature of Industry, dan Rationalization Terhadap Financial Statement Fraud dalam Sudut Pandang Fraud Triangle pada Perusahaan Sektor Real Estate and Property yang Terdaftar di Bursa Efek Indonesia Tahun 201. Hita Akuntansi Dan Keuangan, 407–435.

Mardianto, M., & Tiono, C. (2019). Analisis Pengaruh Fraud Triangle Dalam Mendeteksi Kecurangan Laporan Keuangan. Jurnal Benefita, 1(1), 87. https://doi.org/10.22216/jbe.v1i1.3349

Meliani, D., & Sparta. (2021). Analisi Fraudulent Financial Statement dalam perspektif Vousinas’ Hexagon Fraud Theory pada Perusahaan Sektor Pertambangan yang terdaftar di BEI Tahun 2015-2019.

Melinda, D., Nurhayati, E., & Purnama, D. (2023). Pengaruh budaya organisasi, pengendalian internal, proactive fraud audit dan whistleblowing system terhadap pencegahan fraud dalam pengelolaan dana BOS. Jurnal Riset Keuangan dan Akuntansi, 9(1).

MIA TRI PUSPITANINGRUM, EINDYE TAUFIQ, & SATRIA YUDHIA WIJAYA. (2019). Pengaruh Fraud Triangle Sebagai Prediktor Kecurangan Pelaporan Keuangan. Jurnal Bisnis Dan Akuntansi, 21(1), 77–88. https://doi.org/10.34208/jba.v21i1.502

Novita, N. (2019). Teori Fraud Pentagon dan deteksi Kecurangan Pelaporan Keuangan. Jurnal Akuntansi Kontemporer, 11(2), 64–73. https://doi.org/10.33508/jako.v11i2.2077

Octani. (2021). Analisis Pengaruh Hexagon Fraud Terhadap Kecurangan Pelaporan Keuangan Pada Perusahaan Sektor Keuangan Yang Terdaftar Di Bursa Efek Indonesia Selama Tahun 2017-2020 . JABEI, 36-49.

Omukaga, K. O. (2020). Is the fraud diamond perspective valid in Kenya? Journal of Financial Crime, 28(3), 810–840. https://doi.org/10.1108/JFC-112019-0141

Ozcelik, H. (2020). An Analysis of Fraudulent Financial Reporting Using the Fraud Diamond Theory Perspective: An Empirical Study on the Manufacturing Sector Companies Listed on the Borsa Istanbul. 102, 131– 153. https://doi.org/10.1108/s1569375920200000102012

Priswita, F., & Taqwa, S. (2019). Pengaruh Corporate Governance Terhadap Kecurangan Laporan Keuangan. Jurnal Eksplorasi Akuntansi, 1(4), 1705– 1722. https://doi.org/10.24036/jea.v1i4.171

Purnama, D., Hamzah, A., Puspasari, O. R., Nurfatimah, S. N., & Nurhayati, E. (2021, March). Free cash flow, financial distress and debt policy toward earnings management in Indonesian banking sector. In UNISET 2020: Proceedings of the 1st Universitas Kuningan International Conference on Social Science, Environment and Technology, UNiSET 2020, 12 December 2020, Kuningan, West Java, Indonesia (p. 167). European Alliance for Innovation.

Purnama, D., Nurhayati, N., Nurhandika, A., & Wiharno, H. (2022, August). The Tendency of Accounting Fraud in the Village Government. In UNISET 2021: Proceedings of the 2nd Universitas Kuningan International Conference on System, Engineering, and Technology, UNISET 2021, 2 December 2021, Kuningan, West Java, Indonesia (p. 307). European Alliance for Innovation.

Purnama, D., Pinasti, M., & Herwiyanti, E. (2016). Pengaruh Manajemen Laba, Likuiditas, Dan Leverage Terhadap Pengungkapan. Jurnal Organisasi dan Manajemen, 12(1), 1-12.

Putri, A. (2017). Kajian: Fraud (Kecurangan) Laporan Keuangan Anisa Putri., S.E., M.M. Jurnal Riset Akuntansi Dan Komputerisasi Akuntansi, 2.

PwC. (2020). Fighting fraud: A never-ending battle PwC‟s Global Economic Crime and Fraud Survey 2020. PWC Fraud Survey, 1–14. www.pwc.com/fraudsurvey

Ramadhani, W., Cahyono, D., & Maharani, A. (2020). Analisis Fraud Pentagon dalam Mendeteksi Kecurangan Laporan Keuangan Perusahaan Perbankan di Indonesia. Paper Knowledge. Toward a Media History of Documents, 12– 26.

Ratnasari, & Solikhah. (2019). Analisis Kecurangan Laporan Keuangan: Pendekatan Fraud Pentagon Theory. 98–112.

Septriani, Y., & Desi Handayani, dan. (2018). Mendeteksi Kecurangan Laporan Keuangan dengan Analisis Fraud Pentagon. 11(1), 11–23. http://jurnal.pcr.ac.id

Setiawati, E., & Baningrum, R. M. (2018). Deteksi Fraudulent Financial Reporting Menggunakan Analisis Fraud Pentagon : Studi Kasus Pada Perusahaan Manufaktur Yang Listed Di Bei Tahun 2014-2016. Riset Akuntansi Dan Keuangan Indonesia, 3(2), 91–106. https://doi.org/10.23917/reaksi.v3i2.6645

Sugiyono. (2018). Metode Penelitian Pendidikan (Pendekatan Kuantitatif, Kualitatif dan R&D). Bandung: Alfabeta.

Suharsana, Y., & Prisiena, C. (2019). FAKTOR YANG MEMPENGARUHI KECURANGAN LAPORAN KEUANGAN DENGAN PERSPEKTIF FRAUD TRIANGLE (Studi Empiris pada Perusahaan Property, Real Estate dan Building Construction). GEMA: Jurnal Gentiaras Manajemen Dan Akuntansi, 11(2), 137–147. https://doi.org/10.47768/gema.v11i2.165

Suhendar, D., Nurfatimah, S., Rahmawati, T., Syarifudin, S., & Rully, R. (2022, August). The Effect of Profitability, Leverage, and Inventory Intensity on Tax Aggressiveness with Majority Ownership as Moderating Variables. In Proceedings of the 2nd Universitas Kuningan International Conference on System, Engineering, and Technology, UNISET 2021, 2 December 2021, Kuningan, West Java, Indonesia.

Suryadi, A., Rasuli, M., & Indrawati, N. (2017). Pendeteksian Kecurangan Laporan Keuangan Dengan Metode Fraud Triangle dan SAS NO. 99. Jurnal Ekonomi, 25(3), 85–102.

Syarifudin, S., & Najmudin, N. (2024, June 11). The influence of profit persistence, sales growth, operating cycle and tax allocation between period on profit quality. International Journal of Economics, Business and Innovation Research, 3(04), 59-71.

Tarjo. (2021). Detecting Indications of Financial Statement Fraud: a Hexagon Fraud Theory Approach. Jurnal Akuntansi , 19-131.

Ulfah, M. (2017). PENGARUH FRAUD PENTAGON DALAM MENDETEKSI FRAUDULENT FINANCIAL REPORTING. FORUM ILMIAH PENDIDIKAN AKUNTANSI, 399-418.

Vousinas, G. L. (2019). Advancing theory of fraud: the S.C.O.R.E. model. Journal of Financial Crime, 26(1), 372–381. https://doi.org/10.1108/JFC- 122017-0128

Widarti. (2015). Pengaruh fraud triangle terhadap deteksi kecurangan laporan keuangan pada perusahaan manufaktur yang terdaftar di bursa efekindonesia (bei) widarti 1. Jurnal Manajemen Dan Bisnis Sriwijaya, 13(99), 229–244.

Yunida, S., & Ayu Wilasittha, A. (2021). Perkembangan Fraud Theory Dan Relevansi Dalam Realita. Seminar Nasional Akuntansi Dan Call for Paper (SENAPAN), 1(2), 726–735. https://doi.org/10.33005/senapan.v1i2.160