FRAUD HEXAGON THEORY DALAM MENDETEKSI FRAUDULENT FINANCIAL STATEMENT

Rita Sugiarti

doi:10.30998/jabe.v10i3.23312

FRAUD HEXAGON THEORY DALAM MENDETEKSI FRAUDULENT FINANCIAL STATEMENT

Rita Sugiarti^(1*)

(1) Universitas Indraprasta PGRI
(*) Corresponding Author

Abstract

Kecurangan laporan keuangan masih menjadi isu penting dalam dunia bisnis. Sehingga teori-teori yang berkaitan dengan fraud juga selalu diteliti dan mengalami perkembangan. Perkembangan terbaru dari teori fraud adalah ditemukannya Fraud Hexagon Theory oleh Vousinas (2019). Penelitian ini bertujuan untuk membuktikan bukti empiris mengenai pengaruh Fraud Hexagon Theory terhadap kecurangan laporan keuangan. Hipotesis dibangun berdasarkan teori tersebut. Perusahaan go public yang termasuk dalam sub sektor konstruksi bangunan menjadi sampel penelitian yang kemudian dipilih berdasarkan purposive sampling, sampel akhir berjumlah 15 perusahaan dengan 5 tahun penelitian (75 Perusahaan-Tahun). Banlance data panel yang diperoleh diolah menggunakan E-Views Versi 10. Hasil penelitian membuktikan bahwa pressure eksternal, opportunity, dan collution berpengaruh positif signifikan terhadap fraud laporan keuangan. Sedangkan pressure internal, rationalization, capability, dan arrogance tidak berpengaruh terhadap fraud laporan keuangan. Hasil penelitian ini diharapkan dapat memberikan manfaat kepada perusahaan sebagai bahan pertimbangan dalam pengambilan keputusan terutama berkaitan dengan kecurangan laporan keuangan.

Keywords

Fraud Hexagon Theory, Fraud Laporan Keuangan, Laporan Keuangan

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References

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DOI: http://dx.doi.org/10.30998/jabe.v10i3.23312

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