PENGARUH FRAUD HEXAGON TERHADAP INDIKASI KECURANGAN LAPORAN KEUANGAN

JESSICA, . (2025) PENGARUH FRAUD HEXAGON TERHADAP INDIKASI KECURANGAN LAPORAN KEUANGAN. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh fraud hexagon yang terdiri atas tekanan, kapabilitas, kolusi, kesempatan, rasionalisasi, dan ego terhadap indikasi kecurangan laporan keuangan. Populasi yang digunakan adalah perusahaan sektor properti dan real estat yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2021-2023. Dalam penelitian ini diterapkan metode kuantitatif. Teknik pengambilan sampel yang digunakan berupa purposive sampling dengan sumber data sekunder dari laporan tahunan perusahaan. Jumlah sampel penelitian ini sebanyak 141 data. Penelitian menggunakan analisis regresi logistik dengan SPSS versi 26. Hasil penelitian menunjukkan bahwa tekanan yang diukur dengan external pressure menggunakan leverage ratio berpengaruh positif terhadap indikasi kecurangan laporan keuangan dan ego yang diukur dengan frequent number of CEO’s pictures berpengaruh negatif terhadap indikasi kecurangan laporan keuangan. Sedangkan, kapabilitas yang diukur dengan CEO’s education, kolusi diukur dengan market performance, kesempatan yang diukur dengan ineffective monitoring, dan rasionalisasi yang diukur dengan audit opinion tidak berpengaruh signifikan terhadap indikasi kecurangan laporan keuangan. Penelitian ini memberikan implikasi bagi stakeholders untuk memperhatikan tingkat tekanan akibat utang. Namun, ego yang diukur dengan CEO’s pictures tersebut tidak menjadi indikasi ego yang negatif yang akan berdampak pada indikasi kecurangan laporan keuangan. Selain itu, kapabilitas dengan CEO’s education tidak menjadi indikasi kecurangan karena tingkat pendidikan tergolong telah berpendidikan tinggi, serta rasionalisasi dengan audit opinion tidak menjamin adanya indikasi kecurangan karena laporan keuangan disajikan secara wajar dan tidak terjadi tindak kecurangan. ***** This study was conducted to examine the influence of the fraud hexagon elements which consists of stimulus, capability, collusion, opportunity, rationalization, and ego on indications of financial statement fraud. The population used in this research comprises property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. A quantitative research method was applied in this study. The sampling technique employed was purposive sampling, with secondary data sourced from the companies' annual reports. The total sample consisted of 141 data points. The study utilized logistic regression analysis using SPSS version 26. The results of the study show that pressure, as measured by external pressure using the leverage ratio, has a positive effect on the indication of financial statement fraud. Ego, as measured by the frequent number of CEO’s pictures, has a negative effect on the indication of financial statement fraud. Meanwhile, capability (measured by CEO’s education), collusion (measured by market performance), opportunity (measured by ineffective monitoring), and rationalization (measured by audit opinion) do not have a significant effect on the indication of financial statement fraud. This study provides implications for stakeholders to pay attention to the level of pressure caused by debt. However, ego as reflected by the CEO’s pictures does not indicate a negative ego that would lead to financial statement fraud. Furthermore, capability, as measured by CEO’s education, is not found to indicate fraud, likely due to the generally high level of education among CEOs. Similarly, rationalization as measured by audit opinion does not guarantee the presence of fraud, as the financial statements are presented fairly and no fraudulent activity is found.

Item Type: Thesis (Sarjana)
Additional Information: 1). Adam Zakaria S.E., M.Si., Ph.D., Ak., CA., CFrA., QIA., CRP. ; 2). Hafifah Nasution, S.E., M.S.Ak.
Subjects: Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions: FE > S1 Akuntansi
Depositing User: JESSICA .
Date Deposited: 07 Aug 2025 02:59
Last Modified: 07 Aug 2025 02:59
URI: http://repository.unj.ac.id/id/eprint/58635

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