Pengaruh Fraud Hexagon Model Terhadap Potensi Fraudulent Financial Statement

Sari, Desi Ratna (2023) Pengaruh Fraud Hexagon Model Terhadap Potensi Fraudulent Financial Statement. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh fraud hexagon model yaitu stimulus yang diproksikan dengan financial target dan financial stability, kapabilitas yang diproksikan dengan pergantian direksi, kesempatan yang diproksikan dengan ineffective monitoring, rasionalisasi yang diproksikan dengan change in auditor, arogansi yang diproksikan dengan frequent number of CEO’s picture, dan kolusi yang diproksikan dengan proyek pemerintah, koneksi politik dan state-owned enterprises terhadap fraudulent laporan keuangan. Sampel dari penelitian ini adalah perusahaan BUMN & Swasta sub sektor infrastruktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2018-2022. Penelitian ini menggunakan data sekunder yaitu laporan keuangan dan laporan tahunan. Berdasarkan metode purposive sampling, jumlah perusahaan yang dijadikan sampel dalam penelitian ini adalah 45 perusahaan dari total 65 perusahaan yang terdaftar dan dianalisa dengan analisis regresi linier berganda dengan menggunakan program stata. Hasil penelitian ini menemukan bahwa elemen tekanan yang diproksikan financial target berpengaruh signifikan terhadap fraudulent laporan keuangan. Sedangkan pergantian direksi, ineffective monitoring, change in auditor, frequent number of CEO’s picture, proyek pemerintah, koneksi politik dan state-owned enterprises, size, age, covid tidak berpengaruh signifikan terhadap fraudulent laporan keuangan pada perusahaan BUMN & Swasta sub sektor infrastruktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2018-2022./This study aims to determine the effect of the fraud hexagon model, namely pressure proxied by financial targets and financial stability, capability proxied by changes in directors, opportunities proxied by ineffective monitoring, rationalisation proxied by change in auditor, arrogance proxied by frequent number of CEO's pictures, and collusion proxied by government projects, political connections and state-owned enterprises on fraudulent financial statements. The sample of this research is state�owned & private companies in the infrastructure sub-sector listed on the Indonesia Stock Exchange (IDX) in 2018-2022. This study uses secondary data, namely financial statements and annual reports. Based on the purposive sampling method, the number of companies sampled in this study were 45 companies out of a total of 65 companies listed and analysed by multiple linear regression analysis using the Stata program. The results of this study found that the pressure element proxied by financial targets has a significant effect on fraudulent financial statements While the change of directors, ineffective monitoring, change in auditor, frequent number of CEO's picture, government projects, political connections and state-owned enterprises, size, age, covid have no significant effect on fraudulent financial statements in BUMN & Private companies in the infrastructure sub-sector listed on the Indonesia Stock Exchange (IDX) in 2018-2022.

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