FRAUD HEXAGON THEORY ON FRAUDULENT FINANCIAL REPORTING IN TECHNOLOGY SECTOR COMPANIES
Abstract
The study's goal is to investigate the effects of the fraud hexagon, which consists of pressure, opportunity, rationalization, capability, arrogance, and collusion, on financial statement fraud as measured by the F-score model in public sector technology companies listed on the IDX in 2021–2022. The total sampling approach was used to determine the sample. The findings demonstrated that the incidence of fraudulent financial reporting was unaffected by pressure measured by financial targets, opportunities measured by ineffective monitoring, rationalization measured by auditor changes, ability measured by director changes, arrogance measured by the frequency of CEO pictures, and collusion measured by government projects all at the same time. A partially analysis revealed that while collusion has an impact on fraudulent financial reporting, financial targets, inefficient monitoring, rationalization, capability, and arrogance do not.
Keywords: Fraud Hexagon, Fraudulent Financial Reporting, F-score Model
Full Text:
PDFReferences
ACFE (2019). Survei Fraud Indonesia 2019. Indonesia Chapter #111, 53(9), 1–76. https://acfe-indonesia.or.id/survei-fraud-indonesia/
Agustin, M. D., Yufantria, F., & Ameraldo, F. (2022). Pengaruh Fraud Hexagon Theory Dalam Mendeteksi Kecurangan Laporan Keuangan (Studi Kasus Pada Perusahaan Asuransi Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2020). Journals Of Economics and Business, 2. http://jurnal.teknokrat.ac.id/index.php/JEB/article/view/137
Alfarago, D., Syukur, M., & Mabrur, A. (2023). the Likelihood of Fraud From the Fraud Hexagon Perspective: Evidence From Indonesia. ABAC Journal, 43(1), 34–51.
Arum, E. D. P., Wijaya, R., Wahyudi, I., & Brilliant, A. B. (2023). Corporate Governance and Financial Statement Fraud during the COVID-19: Study of Companies under Special Monitoring in Indonesia. Journal of Risk and Financial Management, 16(7). https://doi.org/10.3390/jrfm16070318
Budiyanto, W., & Puspawati, D. (2022). Analisis Fraud Hexagon Dalam Mendeteksi Financial Statement Fraud. National Conference on Accounting and Fraud Auditing, 3. http://trilogi.ac.id/journal/ks/index.php/EPAKT/article/view/1213/565
Dechow, P. M., Ge, W., Larson, C. R., & Sloan, R. G. (2011). Predicting Material Accounting Misstatements. Contemporary Accounting Research, 28(1), 17–82. https://doi.org/10.1111/j.1911-3846.2010.01041.x
Handoko, B. L. (2021). Fraud Hexagon Dalam Mendeteksi Financial Statement Fraud Perusahaan Perbankan Di Indonesia. In Jurnal Kajian Akuntansi (Vol. 5, Issue 2). http://jurnal.ugj.ac.id/index.php/jka
Hartadi, B. (2022). Pengaruh Fraud Hexagon terhadap Fraudulent Financial Statements pada Perusahaan Badan Usaha Milik Negara Indonesia yang Terdaftar di Bei pada Tahun 2018-2021. Jurnal Pendidikan Tambusai, 6(2), 14883–14896.
Jannah, F., & Praptoyo, S. (2023). Fraud Hexagon Theory Dalam Mendeteksi Kecuranganlaporan Keuangan Sugeng Praptoyo Sekolah Tinggi Ilmu Ekonomi Indonesia (Stiesia) Surabaya. Jurnal Ilmu Dan Riset Akuntansi, 12. http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/5514/5554
Jensen, M. C., & Meckling, W. H. (1976). Theory Of The Firm: Managerial Behavior, Agency Costs And Ownership Structure. Journal Of Financial Economics, 3, 305–360. https://doi.org/10.1177/0018726718812602
Mardeliani, S. (2022). Analisis Kecurangan Laporan Keuangan Menurut Hexagon Fraud Model Pada Perusahaan BUMN Tahun 2016-2020.
Mukaromah, I., & Budiwitjaksono, G. S. (2021). Fraud Hexagon Theory dalam Mendeteksi Kecurangan Laporan Keuangan pada Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019. Jurnal Ilmiah Komputerisasi Akuntansi, 14(1), 61–72. http://journal.stekom.ac.id/index.php/kompak?page61
Nuridah, S., Marthin Sitohang, R., Dwi Supraptiningsih, J., Sagitarius, E., Septiani, A., Pertiwi, U., & Ganesha, S. (2023). Pengaruh Fraud Hexagon Model Terhadap Kecurangan Laporan Keuangan Perusahaan Transportasi Dan Logistik. Jurnal Ilmu Sosial Dan Pendidikan (JISIP), 7(3), 2598–9944. https://doi.org/10.58258/jisip.v7i1.5085/http
Nurul Ainiyah, L., & Effendi, D. (2022). Pengaruh Hexagon Fraud Theory Dalam Mendeteksi Kecurangan Laporan Keuangan (Studi Perusahaan Manufaktur Sub Sektor Food And Bavarage Yang Terdaftar Di Bursa Efek Indonesia 2016-2020. Jurnal Ilmu Dan Riset Auntansi, 11. http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/4873/4876
Nur Ichsan Yuniarto (2023). Yuk Ikut Waspada, Ini Deretan Skandal di Pasar Modal Indonesia. [online] https://www.idxchannel.com/. Available at: https://www.idxchannel.com/market-news/yuk-ikut-waspada-ini-deretan-skandal-di-pasar-modal-indonesia [Accessed 10 Mar. 2024].
Octani, J., Dwiharyadi, A., Djefris, D., Akuntansi, J., & Padang, N. (2022). Analisis Pengaruh Fraud Hexagon Terhadap Fraudulent Financial Reporting Pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Selama Tahun 2017-2020. Jurnal Akuntansi, Bisnis Dan Ekonomi Indonesia, 1. https://akuntansi.pnp.ac.id/jabei
Qalbi, M. N. (2022). Faktor-Faktor Yang Menentukan Potensi Kecurangan Laporan Keuangan Dengan Analisis Fraud Hexagon (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2020). Universitas Islam Indonesia Yogyakarta.
Sagala, S. G., & Siagian, V. (2021). Pengaruh Fraud Hexagon Model Terhadap Fraudulent Laporan Keuangan pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2016-2019. Jurnal Akuntansi, 13(2), 245–259. https://doi.org/10.28932/jam.v13i2.3956
Setyono, D., Hariyanto, E., Wahyuni, S., & Pratama, B. C. (2023). Penggunaan Fraud Hexagon dalam Mendeteksi Kecurangan Laporan Keuangan. Riset & Jurnal Akuntansi, 7(2), 1036–1048. https://doi.org/10.33395/owner.v7i2.1325
Siregar, A., & Murwaningsari, E. (2022). Pengaruh Dimensi Fraud Hexagon terhadap Financial Statement Fraud. Jurnal Kajian Akuntansi, 6(2), 211. https://doi.org/10.33603/jka.v6i2.6799
Skousen, C. J., Smith, K. R., & Wright, C. J. (2009). Detecting and Predicting Financial Statement Fraud: The Effectiveness of The Fraud Triangle and SAS No. 99 in Corporate Governance and Firm Performance. In Advances in Financial Eonomics: Corporate Governance and PerformancelSt edition, JAI Publishing, Emerald Group (Vol. 13, Issue 99). https://doi.org/https://doi.org/10.1108/S1569-3732(2009)0000013005
Suri, A. gando, & Rahman, A. (2023). Analisis Fraud Hexagon Dalam Mendeteksi Potensi Kecurangan Laporan Keuangan Pada Perusahaan Badan Usaha Milik Negara (BUMN). Syntax Literate ; Jurnal Ilmiah Indonesia, 8(5), 3495–3515. https://doi.org/10.36418/syntax-literate.v8i5.11885
Tiswiyanti, W., & Herawaty, N. (2024). Religiusitas sebagai Homologizer Moderasi dalam Hubungan antara Dimensi Fraud Diamond dan Kecurangan Akademik pada Perkuliahan Daring ( Studi Kasus Mahasiswa Akuntansi ). 8(1), 709–717. https://doi.org/10.33087/ekonomis.v8i1.1675
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
Zelin, C. (2018). Analisis Fraud Pentagon Dalam Mendeteksi Kecurangan Laporan Keuangan Dengan Mengguankan Fraud Score Model. Jurnal Ekonomi.
DOI: https://doi.org/10.37403/financial.v10i1.565
Refbacks
- There are currently no refbacks.
Copyright (c) 2024 FINANCIAL: JURNAL AKUNTANSI
Financial: Jurnal Akuntansi is indexed by:
PUBLISHER:
Program Studi Akuntansi, Sekolah Tinggi Ilmu Ekonomi Sultan Agung
Jalan Surabaya No 19, Telp (0622) 25626, Fax (0622) 21432
Pematangsiantar 21118 – Sumatera Utara, Indonesia
email: financial@stiesultanagung.ac.id