Pengaruh Elemen Fraud Hexagon Model terhadap Kecurangan Laporan Keuangan (Studi Kasus: Perusahaan yang Terdaftar di BEI pada 2015-2019)

Wulansari, Maya (2022) Pengaruh Elemen Fraud Hexagon Model terhadap Kecurangan Laporan Keuangan (Studi Kasus: Perusahaan yang Terdaftar di BEI pada 2015-2019). Other thesis, Institut Teknologi Sepuluh Nopember.

Text 09111840000040-Undergraduate_Thesis.pdf - Accepted Version Download (1MB)

Abstract

Association of Certified Examiners melaporkan bahwa Indonesia menjadi negara penyumbang terbanyak di kawasan Asia Pasifik dengan kontribusi 36 kasus. Laporan ACFE Indonesia Chapter menguatkan fakta adanya peningkatan kasus fraud pada tahun 2019 menjadi sebanyak 239 kejadian daripada tahun 2016 dengan total 229 kejadian. Survei yang dilakukan dengan metode yang lebih disesuaikan untuk memberikan gambaran kondisi Indonesia ini menyajikan informasi peningkatan yang pesat di salah satu jenis fraud, yakni kecurangan laporan keuangan. Menanggapi hal tersebut American Institute of Certified Public Accountants’ menerbitkan pedoman deteksi fraud dari laporan keuangan yang mengadopsi pendekatan triangle fraud model yang mengalami perkembangan dalam bentuk penambahan elemen hingga mencapai tahap fraud hexagon model. Implementasi teori pendekatan ini hanya dilakukan sektor industri atau indeks bursa tertentu saja, sehingga menciptakan ruang penelitian bagi peneliti untuk melakukan pengujian ke sektor perusahaan yang lebih luas, yakni perusahaan yang termasuk dalam industri pertambangan, kesehatan, dan manufaktur di BEI. Oleh karena itu, penelitian ini bertujuan untuk menguji pengaruh elemen Fraud Hexagon Model secara parsial dan simultan terhadap kecurangan laporan keuangan di perusahaan yang terdaftar dalam 3 sektor industri tersebut di Bursa Efek Indonesia. Penelitian ini melibatkan proksi-proksi dari enam elemen fraud hexagon model sebagai variabel independen dan F-Score sebagai variabel dependen. Hubungan dari kedua variabel diuji menggunakan regresi logistik yang melibatkan uji liniearitas, uji multikolinearitas, uji kelayakan model, dan uji parsial. Berdasarkan pengolahan data diperoleh hasil bahwa proksi variabel stabilitas keuangan, koneksi politik, perubahan komite audit, total accrual per asset memiliki hubungan positif signifikan, target keuangan dan nature of industry memiliki hubungan negatif signifikan, tekanan eksternal, perubahan direksi, ketidakefektifan pengawasan, whistleblowing system, dan dualitas CEO tidak memberikan pengaruh signifikan, dan terdapat pengaruh simultan dari sebelas proksi variabel terhadap kecurangan laporan keuangan.
====================================================================================================================================
The Association of Certified Examiners reported that Indonesia became the largest contributory country in the Asia Pacific region with a contribution of 36 cases. The ACFE Indonesia Chapter report corroborates the fact that there was an increase in fraud cases in 2019 to 239 incidents compared to 2016 with a total of 229 incidents. The survey conducted with a more customized method to provide an overview of Indonesia's condition presents information on the rapid increase in one type of fraud, namely financial statement fraud. In response, the American Institute of Certified Public Accountants' published fraud detection guidelines from financial statements that adopt a triangle fraud model approach that develops in the form of adding elements to reach the fraud hexagon model stage. The implementation of this approach theory is only carried out by certain industrial sectors or exchange indices, thus creating a research space for researchers to conduct tests to the wider corporate sector, namely companies that are included in the mining, health, and manufacturing industries in the IDX. Therefore, this study aims to test the influence of the Fraud Hexagon Model elements partially and simultaneously on fraud financial statement in companies listed in these 3 industrial sectors on the Indonesia Stock Exchange. The study involved proxies of the six elements of the hexagon fraud model as an independent variable and the F-Score as a dependent variable. The relationships of the two variables were tested using logistic regression involving liniearity tests, multicollinearity tests, feasibility model test, and partial tests. Various tests performed will produce significance values and regression coefficients to indicate the conditions of influence that occur between independent and dependent variables. Based on data processing, it was obtained that the proxy variables of financial stability, political connections, changes in audit committees, total accrual per asset have a significant positive relationship, financial targets and nature of industry have a significant negative relationship, external pressures, changes in directors, ineffectiveness of supervision, whistleblowing systems, and CEO duality do not have a significant influence, and there is a simultaneous influence of eleven variable proxies to fraudulent financial statements.

Item Type:	Thesis (Other)
Additional Information:	RSMB 658.473 Wul p-1 2022
Uncontrolled Keywords:	fraud hexagon, kecurangan laporan keuangan, konflik keagenan, dan regresi logistik, Fraud hexagon, fraudulent financial report, agency conflict, and logistic regression
Subjects:	H Social Sciences > HV Social pathology. Social and public welfare > HV6691 Fraud--Prevention
Divisions:	Faculty of Creative Design and Digital Business (CREABIZ) > Business Management > 61205-(S1) Undergraduate Thesis
Depositing User:	- Davi Wah
Date Deposited:	19 Dec 2024 04:39
Last Modified:	19 Dec 2024 04:39
URI:	http://repository.its.ac.id/id/eprint/116010

Actions (login required)

View Item