PENGARUH FRAUD HEXAGON TERHADAP FRAUDULENT FINANCIAL STATEMENT (STUDI PADA SEKTOR PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA)

Savitri, Narinta Ramadhanty Jelang (2023) PENGARUH FRAUD HEXAGON TERHADAP FRAUDULENT FINANCIAL STATEMENT (STUDI PADA SEKTOR PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA). Other thesis, UPN "Veteran" Yogyajarta.

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Abstract

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ABSTRACT
This study aims to examine the elements of fraud in theory fraud hexagon in
detecting fraudulent financial statement. Fraud hexagon is proxied with eight
variables that consists of two elements of stimulus or pressure (financial stability,
external pressure), one variable from the element of capability or competence
(change of directors), two variables from the element of opportunity (nature of
industry and effective monitoring), one variable from element rationalization (total
accrual to total asset), one variable from the arrogance or ego element (CEO
duality) and one variable from the collusion element (political relations) which are
hypothesized to affect fraudulent financial statement.
This study uses M-Score Model to determine fraudulent financial statement.
The population in this study is the consumer goods sub-sector companies listed on
the Indonesia Stock Exchange (IDX) in the 2016 – 2020 period. The samples were
collected using the purposive sampling method, so that a sample of 32 companies
was obtained with a total of 160 observation data. This study is a logistic regression
analysis.
The result shows that financial stability and TATA (total accrual to total
asset) are influencing fraudulent financial statement. While external pressure,
change of director, nature of industry, effective monitoring, CEO duality and
political relations aren’t influencing fraudulent financial statement.
Keywords : fraud hexagon, fraudulent financial statement, M-Score Model
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ABSTRAK
Penelitian ini bertujuan untuk menguji unsur-unsur kecurangan dalam teori
fraud hexagon dalam mendeteksi kecurangan laporan keuangan (fraudulent
financial statement). Fraud hexagon diproksikan dengan delapan variabel yang
terdiri dari dua variabel elemen stimulus atau pressure (financial stability dan
external pressure), satu variabel dari elemen capability atau competence (change
of directors), dua variabel dari elemen opportunity (nature of industry dan effective
monitoring), satu variabel dari elemen rationalization (total accrual to total asset),
satu variabel dari elemen arrogance atau ego (CEO duality) dan satu variabel dari
elemen collusion (political connection) yang dihipotesiskan mempengaruhi
fraudulent financial statement.
Penelitian ini menggunakan M-Score Model untuk menentukan fraudulent
financial statement. Populasi dalam penelitian adalah perusahaan sektor consumer
goods yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2016 – 2020.
Sampel yang dikumpulkan menggunakan metode purposive sampling, sehingga
diperoleh sampel sebanyak 32 perusahaan dengan jumlah data observasi sebanyak
160. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi
logistik.
Hasil penelitian menunjukkan bahwa financial stability dan TATA (total
accrual to total asset) berpengaruh terhadap fraudulent financial statement.
Sedangkan external pressure, change of directors, nature of industry, effective
monitoring, CEO duality dan political connection tidak berpengaruh terhadap
fraudulent financial statement.
Kata kunci : fraud hexagon, fraudulent financial statement, M-Score Model

Item Type:	Thesis (Other)
Uncontrolled Keywords:	fraud hexagon, fraudulent financial statement, M-Score Model
Subjects:	H Social Sciences > HG Finance
Divisions:	Faculty of Law, Arts and Social Sciences > School of Management
Depositing User:	Eko Yuli
Date Deposited:	25 May 2023 04:44
Last Modified:	25 May 2023 04:44
URI:	http://eprints.upnyk.ac.id/id/eprint/35645

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