Analisis Fraud Hexagon Dalam Mendeteksi Potensi Kecurangan Laporan Keuangan Pada Perusahaan Badan Usaha Milik Negara (BUMN)
Abstract
This study aims to obtain empirical evidence of the influence of variables in Fraud Hexagon Theory that can detect financial statement fraud. This study uses the Fraud Score Model with case studies on State-Owned Enterprises (BUMN) in 2016 – 2020. The population in this study is all state-owned companies listed on the IDX in 2016-2020 which are accessed through the idx.co.id website. The sample data used in this study was as many as 13 state-owned companies. Sampling is carried out based on the purposive sampling method. The dependent variable used in this study is financial statement fraud. The independent variables used by this study are stimulus, opportunity, capability, rationalization, ego and collusion. Data analysis in this study used multiple linear regression analysis with SPSS test tool Version 26. Based on the results of the analysis, it shows that stimulus has a significant effect on financial statement fraud, while opportunity, capability, rationalization, ego and collusion do not have a significant effect on financial statement fraud.
Downloads
References
Albrecht, W. Steve, Albrecht, Chad O., Albrecht, Conan C., & Zimbelman, Mark F. (2012). Fraud Examination. South-Western Cengage Learning. Mason, OH.
Ananta, Y. (2019). BPK Temukan Banyak Rekayasa dalam Lapkeu Garuda 2018. Retrieved from https://www.cnbcindonesia.com/market/20190626090139-17-80654/bpk-temukan-banyak-rekayasa-dalam-lapkeu-garuda-2018
Anggraeni, Novia Nur. (2019). Pengaruh Fee Audit, Rotasi Audit, Ukuran Perusahaan Terhadap Kualitas Audit (Studi Empiris pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018). Skripsi, Universitas Muhammadiyah Magelang.
Annisya, Mafiana, & Asmaranti, Yuztitya. (2016). Pendeteksian kecurang laporan keuangan menggunakan fraud diamond. Jurnal Bisnis Dan Ekonomi, 23(1).
Apriliana, Siska, & Agustina, Linda. (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
Arles, Leardo. (2014). Faktor–Faktor Pendorong Terjadinya Fraud: Predator vs. Accidental Fraudster Diamond theory Refleksi Teori Fraud Triangle (Klasik) Suatu Kajian Teoritis. Kajian Teoritis. Universitas Riau.
Aryanti, Ni Wayan Desi. (2014). Prinsip-prinsip Kepemilikan Saham Pemerintah dalam Perusahaan Milik Negara (Studi Perbandingan antara Indonesia dengan Singapura). Jurnal Magister Hukum Udayana, 3(1), 44106.
Atmoko, Citro. (2020). Survei: Kasus fraud dan penyelewengan aset melonjak di tengah pandemi. Antaranews. Com. https://www. antaranews. com/berita/1872.
Aviantara, Ryan. (2019). The BIG 4 role in moderating the detection of fraud pentagon against fraudulent financial reports (study on Indonesian public sector government companies). International Journal of Sciences: Basic and Applied Research, 4531, 94–107.
Aviantara, Ryan. (2021). The Association Between Fraud Hexagon and Government’s Fraudulent Financial Report. Asia Pacific Fraud Journal, 6(1), 26. https://doi.org/10.21532/apfjournal.v6i1.192
Bamber, Martin R. (2013). Overcoming your workplace stress: A CBT-based self-help guide. Routledge.
Bawakes, H. F., Simanjuntak, A. M. A., & Daat, S. C. (2018). Testing theraints of the Fareud Pentagon to Fraudulent Financial Reporting (Study on the Company listed on the Indonesia Stock Exchange Year 2011-2015). Journal of Accounting & Finance Region, 13, 114–134.
Beasley, Mark S. (1996). An empirical analysis of the relation between the board of director composition and financial statement fraud. Accounting Review, 443–465.
Calderon, Thomas G., Wang, Li, & Klenotic, Thomas. (2012). Past control risk and current audit fees. Managerial Auditing Journal, 27(7), 693–708.
Chantia, Dona, Guritno, Yoyoh, & Sari, Retna. (2021). Detection of Fraudulent Financial Statement: Fraud Hexagon SCCORE Model Approach. Prosiding BIEMA (Business Management, Economic, and Accounting National Seminar), 2, 594–613.
Chen, Jun, Dong, Wang, Li, Shuo, & Zhang, Yu. (2018). Perceived audit quality, state ownership, and stock price delay: evidence from China. Asia-Pacific Journal of Accounting & Economics, 25(1–2), 253–275.
Coderre, David G. (2004). Fraud Detection: A Revealing Look At Fraud. Ekaros Analytical.
Cressey, Donald R. (1953). Other people’s money; a study of the social psychology of embezzlement.
Darise, Rezky Febriendy. (2019). Detection Of Fraudulent Financial Statements Using The Beneish Ratio Index For Manufacturing Companies Listed On The Indonesian Stock Exchange In 2016 And 2017 Period. ACCOUNTABILITY, 8(2), 66–74.
Dechow, Patricia M., Ge, Weili, Larson, Chad R., & Sloan, Richard G. (2011). Predicting material accounting misstatements. Contemporary Accounting Research, 28(1), 17–82.
Devi, Putu Nirmala Chandra, Widanaputra, Anak Agung Gde Putu, Budiasih, IGAN, & Rasmini, Ni Ketut. (2021). The effect of fraud Pentagon theory on financial statements: Empirical evidence from Indonesia. The Journal of Asian Finance, Economics and Business, 8(3), 1163–1169.
Dewi, Ni Putu Gina Puspita. (2020). Pendeteksian Kecurangan Pelaporan Keuangan Dengan Menggunakan Pentagon Fraud Pada BUMN Yang Terdaftar Di Bursa Efek Indonesia. Universitas Pendidikan Ganesha.
Eisenhardt, Kathleen M. (1989). Agency theory: An assessment and review. Academy of Management Review, 14(1), 57–74.
Gaio, Cristina, & Pinto, Inês. (2018). The role of state ownership on earnings quality: evidence across public and private European firms. Journal of Applied Accounting Research.
Ghozali, I. (2015). Aplikasi Analisis Multivariate Dengan Program IBM dan SPSS 16. Aplikasi Analisis Multivariate Dengan Program IBM Dan SPSS 16.
Hall, James A. (2015). Accounting information systems. Cengage Learning.
Herawati, Nurul. (2015). Application of Beneish M-Score models and data mining to detect financial fraud. Procedia-Social and Behavioral Sciences, 211, 924–930.
Hikmawati, Puteri. (2017). Dugaan Suap Dalam Mendapatkan Opini WTP. Majalah Info Singkat, 9.
Rumpf, H. (1990). The characteristics of systems and their changes of state disperse. Particle Technology, Chapman and Hall; Springer: Berlin/Heidelberg, Germany, 8–54.
Copyright (c) 2023 Atika Gando Suri
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
