Pendeteksian Financial Statement Fraud Menggunakan Fraud Hexagon Theory Pada Perusahaan Telekomunikasi
Abstract
This research aims to detect financial statement fraud using fraud hexagon theory. Testing was carried out at telecommunications companies listed on the Indonesia Stock Exchange during 2019-2021 during the Covid-19 pandemic. Sample selection was carried out using a purposive sampling technique. Data analysis uses panel data regression. Based on the results of the analysis, it shows that the variables financial target, change in auditor, frequent number of CEO's picture, and state-owned enterprises have a positive effect on financial statement fraud. Meanwhile, the variables financial stability, nature of industry, ineffective monitoring, and change of auditor have no effect on financial statement fraud. The implications of this research are for parties who need information regarding the opportunities for financial statement fraud to arise in telecommunications companies during the Covid-19 pandemic by considering the influencing factors
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References
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Dechow, P. M., Sloan, R. G., & Sweeney, A. P. (1996). Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC. Contemporary Accounting Research, 13(1), 1–36. https://doi.org/10.1111/j.1911-3846.1996.tb00489.x
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Nurbaiti, Z., & Hanafi, R. (2017). Analisis Pengaruh Fraud Diamond dalam Mendeteksi Tingkat Accounting Irregulaties. Jurnal Akuntansi Indonesia, 6(2), 22–34.
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Prakoso, D. ., & Setyorini, W. (2021). Terusan Raya Dieng. 7(2), 62–64. http://jurnal.unmer.ac.id/index.php/ap
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Sihombing, K. ., & Rahardjo. (2014). Analisis Fraud Diamond Dalam Mendeteksi Financial Statement Fraud : Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2010-2012. Diponegoro Journal Of Accounting, 03, 1–12. http://ejournal-s1.undip.ac.id/index.php/accounting
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Vivianita, A., & Indudewi, D. (2019). Financial Statement Fraud pada Perusahaan Pertambangan yang Dipengaruhi oleh Fraud Pentagon Theory (Studi Kasus di Perusahaan Tambang yang Terdaftar di BEI Tahun 2014-2016). Jurnal Dinamika Sosial Budaya, 20(1), 1–15.
Vousinas, G. (2019). Advancing Theory of Fraud: The S.C.O.R.E Model. Journal of Financial Crime, 372–381.
Wijayani, D., & Ratmono, D. (2020). Fraud Hexagon di Perusahaan Islam.
Wilantari, M. (2022). Determinan Fraud Hexagon Theory Dan Indikasi Financial Statement Fraud. Udaya University.
Wolfe, D., & Hermanson. (2004). The Fraud Diamond: Considering The Four Element of Fraud. CPA Journal, 3842.
Yendrawati, R., Aulia, H., & Prabowo, H. Y. (2019). Detecting the Likelihood of Fraudulent Financial Reporting; an Analysis of Fraud Diamond. Asia-Pasific Management Accounting Journal, 14(1), 43–69.
Yesiariani, M., & Rahayu, I. (2016). ANALISIS FRAUD DIAMOND DALAM MENDETEKSI ( Studi Empiris pada Perusahaan LQ-45 yang Terdaftar di Bursa Efek Indonesia Tahun 2010 - 2014 ). Simposium Nasional Akuntansi XIX, Lampung, 1–22.
Yusrianti, H., Gozhali, I., & Etna, N. Y. (2020). Asset Misappropriation Tedency: Rationalization, Financial Pressure, and the Role of Opportunity (Study in Indonesian Goverment Sector. Humanities and Social Sciences Reviews, 8(3), 73–82.
Zaki, N. M. (2017). International Journal Of Social Science And Economic Research The Appropriateness Of Fraud Triangle And Diamond Models In Assessing The Likelihood Of Fraudulent Financial Statements- An Empirical Study On Firms Listed In The Egyptian Stock Exchange . 02, 2403–2433.
Zulham, O., Farizi, A., & Andriana, S. (2020). Fraud Diamond Terhadap Financial Statement Fraud Tashadi Tarmizi. Jurnal Akuntansi Dan Bisnis, 5(1), 71–82. http://jurnal.um-palembang.ac.id/balance
Aprilia, A. (2017). Analisis Pengaruh Fraud Pentagon Terhadap Kecurangan Laporan Keuangan Menggunakan Beneish Model Pada Perusahaan Yang Menerapkan Asean Corporate Governance Scorecard. Jurnal ASET (Akuntansi Riset), 9(1), 101. https://doi.org/https://doi.org/10.17509/jaset.v9i1.5259
Beasley, M. S., Carcello, J. V., & Hermanson, D. R. (2001). Financial Reporting Fraud: Could It Happen to You? Journal of Corporate Accounting & Finance, 13(1), 114–134. https://doi.org/https://doi.org/10.1002/jcaf.2402.abs
Cressey, D. R. (1953). Other people’s money; a study of the social psychology of embezzlement. In Other people’s money; a study of the social psychology of embezzlement. Free Press.
Christian, N., Basri, Y. Z., & Arafah, W. (2019). Analysis of Fraud Pentagon to Detecting Corporate Fraud in Indonesia. International Journal of Economics, Business and Management Reasearch, 3(8), 1–13.
Dechow, P. M., Sloan, R. G., & Sweeney, A. P. (1996). Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC. Contemporary Accounting Research, 13(1), 1–36. https://doi.org/10.1111/j.1911-3846.1996.tb00489.x
Desviana, D., Basri, Y. ., & Nasrizal, N. (2020). Analisis Kecurangan pada Pengelolaan Dana Desa dalam Perspektif Fraud Hexagon. Studi Akuntansi Dan Keuangan Indonesia, 3(1), 50–73.
Devi, P. N. ., Widanaputra, A. A. G. ., Budiasih, I. G. A. N., & Rasmini, N. (2021). The Effect of Fraud Pentagon Theory on Financial Statements: Empirical Evidence from Indonesia. Journal of Asian Finance, Economics and Business, 8(3), 1163–1169. https://doi.org/https://doi.org/10.13106/jafeb.2021.vol8.no3.1163
Handoko, B. ., & Tandean, D. (2021). An Analysis of Fraud Hexagon in Detecting Financial Statement Fraud (Empirical Study of Listed Banking Companies on Indonesia Stock Exchange for Period 2017-2019). ACM International Conference Proceeding Series, 93–100. https://doi.org/https://doi.org/10.1145/3457640.3457657
Hartadi, B. (n.d.). Pengaruh Fraud Hexagon terhadap Fraudulent Financial Statements pada Perusahaan Badan Usaha Milik Negara Indonesia yang Terdaftar di Bei pada Tahun 2018-2021. https://bumn.go.id/
Howarth, C. (2011). The Mind Behind The fraudsters crime: Key Behavioral and Environmental Element. Crowe Howart International.
Khotimah, B. ., & Asrihapsari, A. (2020). Pengaruh Faktor-faktor dalam Teori Fraud Pentagon terhadap Kecurangan Laporan Keuangan pada Perusahaan BUMN Periode 2014-2018. Jurnal Akuntansi Dan Manajemen Mutiara Madani, 8.
Maesaroh. (2020). Pengaruh Fraud Pentagon terhadap Kecurangan Laporan Keuangan di Indonesia (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2016-2019). Universitas Muhammadiyah Magelang.
Mulya, A., Rahmatika, N., & Kartikasari, M. . (2019). Pengaruh Fraud Pentagon (Pressure, Opportunity, Rationalization, Competence Dan Arrogance) Terhadap Pendeteksian Fraudulent Financial Statement Pada Perusahaan Property, Real Estate And Building Construction Yang Terdaftar Di Bursa Efek Indonesia Tahun 20. Ekonomi & Bisnis.
Nanda, S. ., & Salmiah, N. (2019). Fraudulent Financial reporting: An Application of Fraud Pentagon Theory Analysis. 16(1), 22–34.
Noble, M. . (2019). Fraud diamond analysis in detecting financial statement fraud. The Indonesian Accounting Review, 2(121). https://doi.org/https://doi.org/10.14414/tiar.v9i2.1632
Nurbaiti, Z., & Hanafi, R. (2017). Analisis Pengaruh Fraud Diamond dalam Mendeteksi Tingkat Accounting Irregulaties. Jurnal Akuntansi Indonesia, 6(2), 22–34.
Nurchoirunanisa, N., Nuraina, E., & Styaningrum, F. (2020). Deteksi Financial Statement Fraud dengan Menggunakan Fraud Pentagon Theory pada Perusahaan BUMN yang Terdaftar di BEI. Review of Accounting & Bussines, 1(1).
Omukaga, K. . (2020). Is the fraud diamond perspective valid in Kenya? Journal of Financial Crime, 28(3), 810–840. https://doi.org/https://doi.org/10.1108/JFC-11-2019-0141
Ozcelik, H. (2020). An Analysis Of Fraudulent Financial Reporting Using The Fraud Diamond Theory Perspective: An Empirical Study On The Manufacturing Sector Companies Listed On The Borsa Istanbul. Contemporary Studies in Economic and Financial Analysis, 102, 131–153. https://doi.org/https://doi.org/10.1108/S1569-375920200000102012
Pasaribu, R. (2018). Fraud Laporan Keuangan dalam Perspektif Fraud Triangle. JURNAL Riset Akuntansi Dan Keuangan Indonesia, 14(1), 53–65.
Prakoso, D. ., & Setyorini, W. (2021). Terusan Raya Dieng. 7(2), 62–64. http://jurnal.unmer.ac.id/index.php/ap
Riantika, R. . (2021). Anti Fraud dan Whistleblowing Intention: Peran Intensitas Moral dan Pengambilan Keputusan Etis. AFRE (Accounting and Financial Review), 4(1), 95–106. https://doi.org/https://doi.org/10.26905/afr.v4i1.5957
Richardson, S. A., Sloan, R. G., Soliman, M. T., & Tuna, İ. (2005). Accrual reliability, earnings persistence and stock prices. Journal of Accounting and Economics, 39(3), 437–485. https://doi.org/https://doi.org/10.1016/j.jacceco.2005.04.005
Sari, M. ., Kiswanto, L. ., & Khairunnisa, I. D. . (2020). Detection Fraudulent Financial Reporting and Corporate Governance Mechanisms Using Fraud Diamond Theory of the Property and construction Sectors in Indonesiae. . . Humanities & Social Sciences Reviews, 8(1), 65–72.
Sari, M. P., Pramasheila, N., Suryarini, T., & Pamungkas, I. D. (2020). Analysis of Fraudulent Financial Reporting With the Role of KAP Big Four as a Moderation Variable: Crowe’s Fraud’s Pentagon Theory. International Journal of Financial Research, 11, 80.
Sari, S., & Nugroho, N. (2020). Financial Statement Fraud dengan Pendekatan Vousinas Fraud Hexagon Model: Tinjauan pada Perusahaan Terbuka di Indonesia. 1st Annual Conference of Ihtifaz.
Septriani, Y., & Handayani, D. (2018). Mendeteksi Kecurangan Laporan Keuangan dengan Analisis Fraud Pentagon. 11(1). http://jurnal.pcr.ac.id
Sihombing, K. ., & Rahardjo. (2014). Analisis Fraud Diamond Dalam Mendeteksi Financial Statement Fraud : Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2010-2012. Diponegoro Journal Of Accounting, 03, 1–12. http://ejournal-s1.undip.ac.id/index.php/accounting
Siregar, G. T. ., Sinaga, L. V., & Purba, A. G. (2021). Penipuan Penggunaan Alat Antigen Bekas (Studi Kasus Bandara Kualanamu, Medan-Sumut). Jurnal Rectum, 3(2), 130–136.
Situngkir, N. C., & Triyanto, D. N. (2020). Detecting Fraudulent Financial Reporting Using Fraud Score Model and Fraud Pentagon Theory: Empirical Study of Companies Listed in the LQ 45 Index. The Indonesian Journal of Accounting Research, 23, 373–410.
Skousen, J., Wright, J., & Smith Kevin, R. (2009). Detecting and Predicting Financial Statement Fraud; The Effectiveness of the Fraud Triangle and SAS No. 99. Coorporate and Firm Performance Advance in Financial Economics, 13.
Sukmadilaga, C., Winarningsih, S., Handayani, T., Herianti, E., & Ghani, E. . (2022). Fraudulent Financial Reporting in Ministerial and Governmental Institutions in Indonesia: An Analysis Using Hexagon Theory. Economies, 10(4). https://doi.org/https://doi.org/10.3390/economies10040086
Sukmawati, A. (2022). Identifikasi Kecurangan Laporan Keuangan Menggunakan Fraud Pentagon (Studi Empiris Perusahaan Jasa Yang Terdaftar Di Bursa Efek Indonesia). Www.Idx.Co.Id.
Tiffani, L., & Marfuah, M. (2015). Deteksi financial statement fraud dengan analisis fraud triangle pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia. Jurnal Akuntansi & Auditing Indonesia, 19(2), 112–125. https://doi.org/https://doi.org/10.20885/jaai.vol19.iss2.art3
Vivianita, A., & Indudewi, D. (2019). Financial Statement Fraud pada Perusahaan Pertambangan yang Dipengaruhi oleh Fraud Pentagon Theory (Studi Kasus di Perusahaan Tambang yang Terdaftar di BEI Tahun 2014-2016). Jurnal Dinamika Sosial Budaya, 20(1), 1–15.
Vousinas, G. (2019). Advancing Theory of Fraud: The S.C.O.R.E Model. Journal of Financial Crime, 372–381.
Wijayani, D., & Ratmono, D. (2020). Fraud Hexagon di Perusahaan Islam.
Wilantari, M. (2022). Determinan Fraud Hexagon Theory Dan Indikasi Financial Statement Fraud. Udaya University.
Wolfe, D., & Hermanson. (2004). The Fraud Diamond: Considering The Four Element of Fraud. CPA Journal, 3842.
Yendrawati, R., Aulia, H., & Prabowo, H. Y. (2019). Detecting the Likelihood of Fraudulent Financial Reporting; an Analysis of Fraud Diamond. Asia-Pasific Management Accounting Journal, 14(1), 43–69.
Yesiariani, M., & Rahayu, I. (2016). ANALISIS FRAUD DIAMOND DALAM MENDETEKSI ( Studi Empiris pada Perusahaan LQ-45 yang Terdaftar di Bursa Efek Indonesia Tahun 2010 - 2014 ). Simposium Nasional Akuntansi XIX, Lampung, 1–22.
Yusrianti, H., Gozhali, I., & Etna, N. Y. (2020). Asset Misappropriation Tedency: Rationalization, Financial Pressure, and the Role of Opportunity (Study in Indonesian Goverment Sector. Humanities and Social Sciences Reviews, 8(3), 73–82.
Zaki, N. M. (2017). International Journal Of Social Science And Economic Research The Appropriateness Of Fraud Triangle And Diamond Models In Assessing The Likelihood Of Fraudulent Financial Statements- An Empirical Study On Firms Listed In The Egyptian Stock Exchange . 02, 2403–2433.
Zulham, O., Farizi, A., & Andriana, S. (2020). Fraud Diamond Terhadap Financial Statement Fraud Tashadi Tarmizi. Jurnal Akuntansi Dan Bisnis, 5(1), 71–82. http://jurnal.um-palembang.ac.id/balance
Published
2024-01-12
How to Cite
DIANA SARI, Ni Luh Ayu Linda; ARIYANTO, Dodik; PARAMADINA, Aulia Ayu.
Pendeteksian Financial Statement Fraud Menggunakan Fraud Hexagon Theory Pada Perusahaan Telekomunikasi.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 2, jan. 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/101075>. Date accessed: 14 nov. 2024.
doi: https://doi.org/10.24843/EJA.2024.v34.i02.p03.
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