Fraudlent Financial Reporting: Menguji Potensi Kecurangan Pelaporan Keuangan dengan Menggunakan Teori Fraud Hexagon

Kordi Larum, Diana Zuhroh, Edi Subiyantoro

Abstract


The purpose of this study was to analyze the effect of Pressure, Capability, Rationalization, Opportunity, Arogance/Ego and Collusion on the potential for fraudlent financial reporting. The research sample is State-Owned Enterprises (BUMN) listed on the Indonesia Stok Exchange for the 2016-2019 period. By using the purposive sampling method, 86 samples were obtained. Multiple Linear Regression was used to analyze the data. The novelty in this study is the use of fraud hexagon theory has not been widely used because it is a renewable theory developed by Vousinas in 2019. Besides, ihe measurment of the collusion variabel in this study used multyple independen Commissioners with other position where no has used this measurement in measuring the potential for fraudlent financial reporting.The results showed that pressure, Capanility and Ego influace the potential for fraudlent financial reporting, while Rationalization, Opportunity adn Collusion did not influance. 

Tujuan penelitian ini untuk menganalisis pengaruh Tekanan, Kemampuan, Rasionalisasi, Peluang, Ego dan Kolusi terhadap potensi Kecurangan Pelaporan Keuangan. Sampel penelitan adalah Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia periode 2016-2019. Total sampel yang digunakan 86 dengan menggunakan metode purposive sampling. Metode analisis menggunakan Regresi Linear Berganda. Terdapat kebaruan dalam penelitian ini dimana fraud hexagon dalam mendeteksi potensi kecurangan pelaoporan keuangan belum banyak digunakan karena teori ini merupakan teori terbarukan yang dikembangan Vousinas tahun 2019. Selain itu pengukuran variabel kolusi dalam penelitian ini menggunakan rangkap jabatan Dewan Komisaris Independen dinama pengukuran ini belum ada yang mengunakan dalam mengukur potensi kecurangan laporan keuangan. Hasil penelitian menunjukan Tekanan, Kemampuan dan Ego berpengaruh terhadap potensi kecurangan pelaporan keuangan, sedangkan Rasionalisasi, Peluang dan Kolusi tidak berpengaruh terhadap potensi kecurangan pelpaoran keuangan

DOI: https://doi.org/10.26905/afr.v4i1.5957


Keywords


Financial stability, Fraudlent financial reporting, and Hexagon fraud

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References


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DOI: https://doi.org/10.26905/afr.v4i1.5818

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