Pendekatan Vousinas Fraud Hexagon Model dalam Mendeteksi Kecurangan Pelaporan Keuangan

Jannah, Vika Miftahul; Andreas, Andreas; Rasuli, M.

doi:10.21632/saki.4.1.1-16

Cited by 13 publications

(27 citation statements)

References 14 publications

(38 reference statements)

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“…Hypothesis testing of the variable change of directors shows a regression coefficient value of 0.997 and a significance level of 0.001 so that the sixth hypothesis is accepted because it is below the significance level of 0.05. This research is the same as research by Sari et al (2022) and Jannah et al (2021) which revealed that changes in directors have an effect on financial statement fraud.…”

Section: Discussionsupporting

confidence: 60%

“…Research conducted by shows that the nature of the industry and changes in the board of directors have a positive effect on financial statement fraud, while external pressure, auditor changes, CEO duality and political connections have a negative effect on financial statement fraud. Research conducted by Jannah et al (2021) shows that external pressure, auditor changes, changes in directors, and collusion have a positive effect on financial statement fraud, while financial stability, financial targets, supervisory ineffectiveness, and CEO duality have a negative effect on financial statement fraud. Meanwhile, research from Novarina & Triyanto (2022) shows that auditor opinion and the number of CEO photos have a positive effect on financial statement fraud, while external pressure, changes in the board of directors, the nature of the industry and collusion have a negative effect on financial statement fraud.…”

Section: Introductionmentioning

confidence: 99%

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Determinants of Financial Reporting Fraud in the Perspective of Fraud Hexagon

Rachmawati,

Raharja

2023

Ecombis. Rev. J. Ilm. Eco. and Bussines.

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The purpose of this study is to detect fraud in financial statements using Fraud Hexagon analysis which includes stimulus proxied by financial stability and external pressure, opportunity proxied by effective monitoring and quality of external, rationalization proxied by change in auditors, capability proxied by change in directors, arrogance proxied by the size of CEO photos, and collusion proxied by cooperation between companies and govermemnt. This study uses the Beneish M-Score measurement to detect fraudulent financial statements. The sampling method is purposive sampling consisting of 51 companies that meet the criteria of 80 infrastructure, utility and transportation companies listed on the IDX for 2017-2022. The hypothesis in this study was tested using logistic regression analysis. The results of the study show that the variables of supervisory effectiveness, changes in directors, and cooperation between companies and the government have an influence on fraudulent financial statements. Meanwhile, the variables of financial stability, external pressure, quality of external auditors, changes in auditors, and CEO photo size have no effect on fraudulent financial statements.

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Section: Discussionsupporting

confidence: 60%

Section: Introductionmentioning

confidence: 99%

Determinants of Financial Reporting Fraud in the Perspective of Fraud Hexagon

Rachmawati,

Raharja

2023

Ecombis. Rev. J. Ilm. Eco. and Bussines.

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“…Fraud dilakukan karena pelaku kecurangan percaya bahwa manajemen lebih bekerja keras dibandingkan dengan pemilik perusahaan. Maka pihak manajemen berhak mendapatkan profit yang tinggi sehingga manajemen membenarkan atas kecurangan yang dilakukan, hal inilah yang menjadi penghubung antara teori agency dengan rasionalisasi (Jannah & Rasuli, 2021). Prinsip akrual mendeskripsikan rasionalisasi dalam pelaporan laporan keuangan karena berhubungan dengan pengambilan keputusan manajemen dalam perusahaan sehingga total accrual berpengaruh dalam kecurangan laporan keuangan (Faradiza, 2019).…”

Section: Pengaruh Total Accrual Ratio Sebagai Proksi Rationalization ...unclassified

“…Arogansi merupakan sifat sombong dan sikap prioritas yang muncul akibat keyakinan bahwa seseorang tidak berada dalam pengendalian internal. Sifat arogan akan menjadi penyebab terjadinya fraud karena dengan sifat arogannya seorang CEO akan melakukan apa saja untuk mencegah posisinya berubah (Jannah & Rasuli, 2021). CEO duality merupakan dominasi kekuasaan CEO yang memiliki jabatan lain dalam perusahaan.…”

Section: Pengaruh Ceo Duality Sebagai Proksi Arrogance Dalam Mendetek...unclassified

“…Pasar yang di dalamnya terdapat kolusi biasanya memiliki tingkat konsentrasi yang tinggi sehingga akan mendapatkan laba yang besar. Semakin besar rasio suatu kinerja pasar makan semakin besar pula terjadinya kolusi atau kecurangan laporan keuangan (Jannah & Rasuli, 2021). Kinerja pasar tercermin dari pergerakan harga saham perusahaan.…”

Section: Pengaruh Kinerja Pasar Sebagai Proksi Collusion Dalam Mendet...unclassified

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Pengaruh Fraud Hexagon Theory Dalam Mendeteksi Kecurangan Laporan Keuangan (Studi Kasus Pada Perusahaan Asuransi Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2020)

Agustin,

Yufantria,

Ameraldo

2022

JEB

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Penelitian ini bertujuan untuk menganalisa pengaruh fraud hexagon dalam mendeteksi kecurangan laporan keuangan. Fraud hexagon dalam penelitian ini yaitu financial target personal financial need, nature of industry proksi opportunity, total accrual ratio proksi rationalization, change in director proksi capability, CEO duality proksi arrogance, koneksi politik dan kinerja pasar proksi collusion. Penelitian ini menggunakan Beneish M-Score untuk menghitung kecurangan laporan keuangan. Populasi pada penelitian ini adalah perusahaan asuransi yang terdaftar di Bursa Efek Indonesia Tahun 2017-2022. Penelitian ini menggunakan purposive sampling dan berdasarkan kriteria tersebut didapatkan sampel sebanyak 10 perusahaan. Analisa ini menggunakan regresi logistic. Hasil penelitian menunjukan bahwa financial target proksi pressure, total accrual ratio proksi rationalization berpengaruh dalam mendeteksi kecurangan laporan keuangan. Sedangkan personal financial need proksi pressure, nature of industry proksi opportunity, change in director proksi capability, CEO duality proksi arrogance, dan koneksi politik dan kinerja pasar proksi collusion tidak berpengaruh dalam mendeteksi kecurangan laporan keuangan. Kata Kunci : Beneish M-score, Kecurangan laporan keuangan, fraud hexagon theory

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Collusion, Arrogance, and Pressure on Fraudulent Financial Statements: The Role of Income Tax Rate (Evidence from Indonesia)

Triyani,

Yusrianti,

Thamrin

2024

IJEBO

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Fraud in financial statements can have an impact on the accuracy and reliability of the use of financial statements, including affecting the amount of tax, fines paid, and the audit process. This study aims to analyze the effect of pressure, arrogance and collusion on financial statement fraud and the role of income tax rates as a moderating variable in non-financial companies listed on the Indonesia Stock Exchange in 2020-2022. The data in this study consisted of 207 research observations determined using purposive sampling method. Data collection was conducted through document analysis, using annual financial reports and annual reports. The analytical technique employed was regression analysis, moderated by Eviews. The study commenced with a descriptive statistical analysis, followed by an examination of the classical assumptions, including multicollinearity and heteroskedasticity. Finally, an analysis of moderated regression was conducted. The results of the regression analysis indicated that pressure, arrogance, and collusion were found to influence financial statement fraud. The moderated regression analysis demonstrated that the income tax rate was capable of moderating the influence of pressure, arrogance, and collusion on financial statement fraud. The theoretical implications of this study offer a novel perspective on the moderating effect of income tax rates on the relationship between pressure, arrogance and collusion and financial statement fraud. This study is of practical value and provides information that can inform decision-making for stakeholders.

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Pendekatan Vousinas Fraud Hexagon Model dalam Mendeteksi Kecurangan Pelaporan Keuangan

Cited by 13 publications

References 14 publications

Determinants of Financial Reporting Fraud in the Perspective of Fraud Hexagon

Determinants of Financial Reporting Fraud in the Perspective of Fraud Hexagon

Pengaruh Fraud Hexagon Theory Dalam Mendeteksi Kecurangan Laporan Keuangan (Studi Kasus Pada Perusahaan Asuransi Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2020)

Collusion, Arrogance, and Pressure on Fraudulent Financial Statements: The Role of Income Tax Rate (Evidence from Indonesia)

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