ANALISIS MODEL FRAUD HEXAGON DALAM MENDETEKSI POTENSI KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN BUMN ANALYSIS OF FRAUD HEXAGON TO DETECT FRAUD ON FINANCIAL STATEMENT
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Published:
Mar 20, 2023
Keywords:
Stimulus, Opportunity, Rationalization, Ability, Ego, Coalition, Financial Statement Fraud
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Abstract
The purpose of this study was to determine the effect of stimulus, opportunity, rationalization, ability, ego, coalition on fraudulent financial statements. The population in this study are state-owned companies listed on the IDX for 2016-2020. Sampling using purposive side. In order to obtain a sample of 12 companies. The type of data used is secondary data with documentation. Data analysis used logistic regression analysis. The results showed that stimulus, ego, coalition had a positive and significant effect on fraudulent financial statements, opportunity had a negative and significant effect on fraudulent financial statements, rationalization and ability had no effect on fraudulent financial statements
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Sumbari, S., Kamaliah, K., & Fitrios, R. (2023). ANALISIS MODEL FRAUD HEXAGON DALAM MENDETEKSI POTENSI KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN BUMN : ANALYSIS OF FRAUD HEXAGON TO DETECT FRAUD ON FINANCIAL STATEMENT . CURRENT: Jurnal Kajian Akuntansi Dan Bisnis Terkini, 4(1), 179-196. https://doi.org/10.31258/current.4.1.179-196
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This work is licensed under a Creative Commons Attribution 4.0 International License.
This work is licensed under a Creative Commons Attribution 4.0 International License.
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References
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Septriyani, Y., & Handayani, D. (2018). Mendeteksi Kecurangan Laporan Keuangan dengan Analisis Fraud Pentagon. Jurnal Akuntansi, Keuangan Dan Bisnis, 11(1), 11–23. http://jurnal.pcr.ac.id
Skousen, C. J. & Wright, (2009). Detecting and Predicting Financial Statement Fraud: The Effectiveness of the Fraud Triangle and SAS No. 99. in Corporate Governance and Firm Performance (pp. 53-81). Emerald Group Publishing Limited.DOI:10.2139/ssrn.1295494.
Soselisa dan Mukhlasin. (2008). Pengaruh Faktor Kultural Organisasi, Manajemen, Strategik Keuangan, dan Auditor terhadap Kecenderungan Kecurangan Akuntansi Pada Perusahaan Publik di Indonesia. Simposium Nasional Akuntansi XI Pontianak
Sulkiyah. (2016) Pengaruh Ineffective Monitoring Terhadap Financial Statement Fraud (Perusahaan Manufaktur Yang Terdaftar Di BEI).” Journal Ilmiah Universitas Gunung Rinjani No.3: 129–40.
Sunardi (2018) Deteksi Kecurangan Laporan Keuangan Dengan Menggunakan Perspektif Fraud Diamond. In: Prosiding Business and Economics Conference In Utilizing of Modern Technology, 16 Agustus 2018, Magelang.
Troy, J. (2003). Manajerial and Strategic Factor Leading to Accounting Fraud. SSRN.
Tumanggor, D.V. (2021) P engaruh hexagon fraud theory dalam mendeteksi kecurangan laporan keuangan dengan objek penelitian Perusahaan Asuransi yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020.Skripsi. Universitas Sriwijaya
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-12-2017-0128
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-12-2017-0128
Wolfe, D. T., & Hermanson, D. R. (2004). ‘The Fraud Diamond: Considering the Four Elements of Fraud: Certified Public Accountant’, The CPA Journal, 74(12), pp. 38– 42. doi: DOI: raud Diamond: Considering the Four Elem.
Ying, C. H., & Yeung, C. M. (2014). CEO Education and Firm Performance: Evidence from Hong Kong. Hong Kong Baptist University, 1.
Yusof, Mohamed. K., Ahmad Khair A.H. and Jon Simon, et al. (2015). Fraudulent Listed Companies”. The Macrotheme Review 4(3), Spring
Agusputri, H., dan Sofie. (2019). Faktor - Faktor yang Berpengaruh Terhadap Fraudulent Financial Reporting dengan Menggunakan Analisis Fraud Pentagon. Jurnal Informasi Perpajakan, Akuntansi Dan Keuangan Publik. Volume 14(2) : 105-124.
Alfarisi, D.A. (2010) Metode Untuk Mendeteksi Kolusi. Jurnal persaingan Usaha. Komisi Pengawas Persaingan Usaha (KPPU). Edisi 3
American Institute of Certified Public Accountants (AICPA). (2002). Due Profesional Care in The Performance Of Work. Statement Auditing Standart No. 230. New York, NY:AICPA
Apriliana, S & Agustina, L. The Analysis of Fraudulent Financial Reporting Determinant through Fraud Pentagon Approach (2017) Jurnal Dinamika Akuntansi. 9 (2)154-165. DOI: https://doi.org/10.15294/jda.v7i1.403
Apriliana, S., &Agustina, L. (2017). The Analysis of Fraudulent Financial Reporting Determinant through Fraud Pentagon Approach. Jurnal Dinamika Akuntansi, 9(2), 154–165. https://doi.org/10.15294/jda.v7i1.4036.
Arens, A. A., Elder, R. J., & Beasley, M. S. (2008). Auditing dan Jasa Assurance. Jilid 1. Jakarta: Erlangga.
Assauri, S. (2002). Studi Organisasi Industri dari Industri Manufaktur Pra Krisis di Indonesia. Economics and Finance in Indonesia, 50, 481–501
Aviantara, R (2021) The Association Between Fraud Hexagon and Government’s Fraudulent Financial Report. Asia Pacific Fraud Journal, 6(1) January-June 2021: 26-42 DOI: http://dx.doi.org/10.21532/apfjournal.v6i1.192
Beasley, M. (1996). An Empirical Analysis Of The Relation Between The Board Of Director Composition And Financial Statement Fraud. The Accounting Review. Vol. 71. Pp.443-465
Beneish, Messod D., (1997) Detecting GAAP Violation: Implications for Assessing Earnings Management Among Firms with Extreme Financial Performance. Journal of Accounting and Public Policy, 3, hal 271-309
Cressey, D.R. (1953). Other People’s Money; a Study Of The Sosial Psychology Of Embezzkement.
Crowe, H. (2011). Why The Fraud Triangle Is No Longer Enough. Horwath, Crowe LLP.
Eisenhardt, Kathleem. (1989). Agency Theory: An Assesment and Review. Academy of Management Review, 14. Hal 57-74
Hidayah, E dan Saptarini, G.D. (2019). Pentagon Fraud Analysis in Detecting Potential Financial Statement Fraud of Banking Companies in Indonesia. International Conference on Accounting, Business & Economics (UII-ICABE).
Hundal, S. (2013). Independence, Expertise and Experience of Audit Committees: Some Aspects of Indian Corporate Sector. American International Journal of Social Science, 2(5), 58.
Jannah, M (2021) Analisis Pengaruh Model Fraud Hexagon Terhadap Kecurangan Pelaporan Keuangan: Studi Empiris Pada Perusahaan Sektor Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019. Tesis. Universitas Riau.
Kartikawati, T, S. Mahyus dan Zulfikar. (2020). Pengaruh Fraud Pentagon Dalam Mendeteksi Fraudulent Financial Reporting Dengan Menggunakan Beneish Model. Jurnal Eksos Th XVI. No. 1.
Martantya, & Daljono. (2013). Pendeteksian Kecurangan Laporan Keuangan Melalui Faktor Risiko Tekanan dan Peluang. Diponegoro Journal of Accounting, 1–12
Mukaromah, Ima, and Gideon Setyo Budiwitjaksono. (2021). Fraud Hexagon Theory Dalam Mendeteksi Kecurangan Laporan Keuangan Pada PerbankanYang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019.” Kompak: Jurnal Ilmiah Komputerisasi Akuntansi 14(1):61–72.
Murtanto & Sandra, Dewi. (2019). Pengaruh Fraud Diamond dalam mendeteksi Tingkat Accounting Irregularities. Jurnal Media Riset Akuntansi, Auditing, & Informasi. 209–226. Doi: http://dx.doi.org/10.25105/mraai.v19i2.5320
Rawantika, D. V (2021) Analisis Fraudulent Financial Statement Dalam Perspektif Vousinas’ Hexagon Fraud Theory Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di BEI Tahun 2015 – 2019. Skripsi, STIE Indonesia Banking School.
Sasongko, N & Wijayantika, S.F (2019). Faktor Resiko Fraud Terhadap Pelaksanaan Fraudulent Financial Reporting (Berdasarkan Pendekatan Crown’s Fraud Pentagon Theory). JURNAL. Riset Akuntansi dan Keuangan Indonesia. 9 (1) 67-75
Septriyani, Y., & Handayani, D. (2018). Mendeteksi Kecurangan Laporan Keuangan dengan Analisis Fraud Pentagon. Jurnal Akuntansi, Keuangan Dan Bisnis, 11(1), 11–23. http://jurnal.pcr.ac.id
Skousen, C. J. & Wright, (2009). Detecting and Predicting Financial Statement Fraud: The Effectiveness of the Fraud Triangle and SAS No. 99. in Corporate Governance and Firm Performance (pp. 53-81). Emerald Group Publishing Limited.DOI:10.2139/ssrn.1295494.
Soselisa dan Mukhlasin. (2008). Pengaruh Faktor Kultural Organisasi, Manajemen, Strategik Keuangan, dan Auditor terhadap Kecenderungan Kecurangan Akuntansi Pada Perusahaan Publik di Indonesia. Simposium Nasional Akuntansi XI Pontianak
Sulkiyah. (2016) Pengaruh Ineffective Monitoring Terhadap Financial Statement Fraud (Perusahaan Manufaktur Yang Terdaftar Di BEI).” Journal Ilmiah Universitas Gunung Rinjani No.3: 129–40.
Sunardi (2018) Deteksi Kecurangan Laporan Keuangan Dengan Menggunakan Perspektif Fraud Diamond. In: Prosiding Business and Economics Conference In Utilizing of Modern Technology, 16 Agustus 2018, Magelang.
Troy, J. (2003). Manajerial and Strategic Factor Leading to Accounting Fraud. SSRN.
Tumanggor, D.V. (2021) P engaruh hexagon fraud theory dalam mendeteksi kecurangan laporan keuangan dengan objek penelitian Perusahaan Asuransi yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020.Skripsi. Universitas Sriwijaya
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-12-2017-0128
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-12-2017-0128
Wolfe, D. T., & Hermanson, D. R. (2004). ‘The Fraud Diamond: Considering the Four Elements of Fraud: Certified Public Accountant’, The CPA Journal, 74(12), pp. 38– 42. doi: DOI: raud Diamond: Considering the Four Elem.
Ying, C. H., & Yeung, C. M. (2014). CEO Education and Firm Performance: Evidence from Hong Kong. Hong Kong Baptist University, 1.
Yusof, Mohamed. K., Ahmad Khair A.H. and Jon Simon, et al. (2015). Fraudulent Listed Companies”. The Macrotheme Review 4(3), Spring