Pengaruh Fraud Hexagon Terhadap Kecurangan Laporan Keuangan Perusahaan Properti dan Real Estate
DOI:
https://doi.org/10.56456/jebdeker.v3i2.178Keywords:
Fraud hexagon theory, kecurangan laporan keuangan, f-score modelAbstract
Through the use of the F-score model approach, this study aims to determine the variables of financial stability, external pressure, personal financial needs, ineffective monitoring, nature of industry, change in director, change in auditor, frequency of CEO picture and political connection in influencing fraudulent financial reporting. The research sample was obtained through a sampling technique using the purposive sampling method of 20 companies from 85 companies in the property and real estate industry sector listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The research data is in the form of secondary data obtained from the company financial reports and company annual reports sourced from the Indonesia Stock Exchange (IDX) website www.idx.co.id and the website of the secretariat of the Republic of Indonesia cabinet setkab.go.id in obtaining information on political ties between companies with government. The data analysis method in this study uses multiple linear regression analysis with the help of the IBM SPSS 25 analysis tool. The results of this study indicate that the change in auditor variable has a significant effect on fraudulent financial reporting while the financial stability variables, external pressure, personal financial needs, ineffective monitoring, nature of industry, change in director, frequency of CEO picture and political connection have no significant effect on fraudulent financial reporting.
References
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www.cnbcindonesia.com
www.idx.co.id.
www.properti.kompas.com
www.wartaekonomi.co.id
Wicaksono, A., & Suryandari, D. (2021). The Analysis of Fraudulent Financial Reports Through Fraud Hexagon on Public Mining Companies. Accounting Analysis Journal, 10(3), 220–228.
Wolfe, D. T., & Hermanson, D. R. (2004). The FWolfe, D. T. and Hermanson, D. R. (2004) ‘The Fraud Diamond : Considering the Four Elements of Fraud: Certified Public Accountant’, The CPA Journal, 74(12), pp. 38–42. doi: DOI:raud Diamond : Considering the Four ElemWolfe, D. T. and Hermanson, D. R. The CPA Journal, 74(12), 38–42.
ACFE. (2016). Report To the Nations On Occupational Fraud and Abuse 2016. Report to The Ntaion, 1–92.
ACFE. (2022). Occupational Fraud 2022: A Report to the nations. Acfe, 1–96.
Bawekes, H. F., Simanjuntak, A. M., & Christina Daat, S. (2018). Pengujian Teori Fraud Pentagon Terhadap Fraudulent Financial Reporting (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2015). Jurnal Akuntansi & Keuangan Daerah, 13(1), 114–134.
Dechow, P. M., Ge, W., Larson, C. R., & Sloan, R. G. (2011). Predicting Material Accounting Misstatements. Contemporary Accounting Research, 28(1), 17–82.
Eko Adit, W. (2019). Pendeteksian Kecurangan Laporan Keuangan Pada Perusahaan Pertambangan Di Bursa Efek Indonesia. Jurnal RAK (Riset Akuntansi Keuangan), 4(1), 44–59.
Fachrizka Zulfa & Hendang Tendang. (2022). Pengaruh Faktor-Faktor Fraud Diamond Dalam Mendeteksi Fraudulent Financial Reporting Dengan Moderasi Komite Audit Pada Industri Pertambangan. Jurnal Ekonomi, 41–60.
Fadli, Z., Aw, J., & Simanjuntak, A. (2019). 28535-67133-1-Pb.
Fouziah, S. N., Suratno, & Djaddang, S. (2022). Fraudulent Financial Statement Detection Based on Hexagen Fraud Theory ( Study on Banking Registered in IDX Period. Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 5(3), 28251–28264.
Hamadi, Y. V., Stephanus, D. S., & Wijayanti, D. (2022). Fraud Pentagon Theory: Alat Deteksi Financial Statement Fraud Pada Perusahaan Property Dan Real Estate Di Indonesia, Malaysia, Singapura. El Muhasaba Jurnal Akuntansi, 13(2), 113–125.
Imtikhani, L., & Sukirman, S. (2021). Determinan Fraudulent Financial Statement Melalui Perspektif Fraud Hexagon Theory Pada Perusahaan Pertambangan. Jurnal Akuntansi Bisnis, 19(1), 96.
Irwandi, S. A., Ghozali, I., Faisal, & Pamungkas, I. D. (2019). Detection fraudulent financial statement: Beneish m-score model. WSEAS Transactions on Business and Economics, 16(May), 271–281.
Khamainy, A. H., Amalia, M. M., Cakranegara, P. A., & Indrawati, A. (2022). Financial Statement Fraud: The Predictive Relevance of Fraud Hexagon Theory. Journal of Accounting and Strategic Finance, 5(1), 110–133.
Mukaromah, I., & Budiwitjaksono, G. S. (2021). Fraud Hexagon Theory dalam Mendeteksi Kecurangan Laporan Keuangan pada Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019. Jurnal Ilmiah Komputerisasi Akuntansi, 14(1), 61–72.
Nadziliyah, H., & Primasari, N. S. (2022). Analisis Fraud Hexagon Terhadap Financial Statement Fraud Pada Perusahaan Sektor Infrastruktur, Utilitas Dan Transportasi. Accounting and Finance Studies, 2(1), 21–39.
Nurrohman, A. M., & Hapsari, D. W. (2020). Pengaruh Fraud Pentagon Terhadap Kecurangan Laporan Keuangan Menggunakan F-Score Model (Studi Kasus Pada Perusahaan Sektor Properti, Real Estate dan Konstruksi Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2016-2018. E-Proceeding of Management, 7(2), 5790–5797.
Nursiam, Putri, F. K., & Pardi. (2021). The Effect of Audit Fee , Audit Rotation , and Auditor Reputation on Audit Quality ( Empirical Study on Manufacturing Companies Listed on the Idx for the Period 2014-2018 ). Riset Akuntansi Dan Keuangan Indonesia, 6, 113–120.
Putra, A. N., & Dinarjito, A. (2021). The Effect of Fraud Pentagon and F-Score Model in Detecting Fraudulent Financial Reporting in Indonesia. Jurnal Ilmiah Akuntansi Dan Bisnis, 16(2), 247.
Putra, N. N. A. N., & Suprasto, H. B. (2022). Penggunaan Fraud Pentagon dalam Mendeteksi Kecurangan Laporan Keuangan Perusahaan Perbankan di Indonesia. E-Jurnal Akuntansi, 32(1), 3481.
Sagala, S. G., & Siagian, V. (2021). Pengaruh Fraud Hexagon Model Terhadap Fraudulent Laporan Keuangan pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2016-2019. Jurnal Akuntansi, 13(2), 245–259.
Septriani, Y., & Desi Handayani, dan. (2018). Mendeteksi Kecurangan Laporan Keuangan dengan Analisis Fraud Pentagon. 11(1), 11–23.
Setiawati, E., & Baningrum, R. M. (2018). Deteksi Fraudulent Financial Reporting Menggunakan Analisis Fraud Pentagon : Studi Kasus Pada Perusahaan Manufaktur Yang Listed Di Bei Tahun 2014-2016. Riset Akuntansi Dan Keuangan Indonesia, 3(2), 91–106.
Siddiq, R. F., Achyani, F., & Zulfikar. (2017). Fraud Pentagon Dalam Mendeteksi Financial Statement Fraud. Seminar Nasional Dan the 4Th Call for Syariah Paper, ISSN 2460-0784, 1–14.
Skousen, C. J., Smith, K. R., & Wright, C. J. (2009). Detecting and predicting financial statement fraud: The effectiveness of the fraud triangle and SAS No. 99. Advances in Financial Economics, 13(99), 53–81.
Tinambunan, O. S., & Januarti, I. (2022). Detection Of F-Score Model On Fraudulent Financial Reporting With Fraud Pentagon Theory. Jurnal Reviu Akuntansi, July.
Vousinas, G. L. (2019). Advancing theory of fraud: the S.C.O.R.E. model. Journal of Financial Crime, 26(1), 372–381.
www.cnbcindonesia.com
www.idx.co.id.
www.properti.kompas.com
www.wartaekonomi.co.id
Wicaksono, A., & Suryandari, D. (2021). The Analysis of Fraudulent Financial Reports Through Fraud Hexagon on Public Mining Companies. Accounting Analysis Journal, 10(3), 220–228.
Wolfe, D. T., & Hermanson, D. R. (2004). The FWolfe, D. T. and Hermanson, D. R. (2004) ‘The Fraud Diamond : Considering the Four Elements of Fraud: Certified Public Accountant’, The CPA Journal, 74(12), pp. 38–42. doi: DOI:raud Diamond : Considering the Four ElemWolfe, D. T. and Hermanson, D. R. The CPA Journal, 74(12), 38–42.