Article Sidebar

Submitted
Oct 11, 2021
Accepted
Feb 28, 2022
Published
Feb 28, 2022
Download
pdf
Statistic
Read Counter : 0 Download : 0

Main Article Content

Abstract

The purpose of this study is to examine the factors that influence financial statement fraud through the fraud hexagon theory. The population in this study are all mining sector companies listed on the Indonesia Stock Exchange which are included in the company sample criteria in the 2016 to 2019 period, namely as many as 32 companies. Sampling was carried out by purposive sampling technique and 100 units of analysis were selected after the data outlier technique was carried out. The measurement used to calculate financial statement fraud is earnings management. In addition, the software used is SPSS IBM 24. The results show that the financial target and the nature of the industry have a significant positive effect on financial statement fraud, while the external pressure, change of directors, collusion, and change of auditors have no significant effect on fraudulent financial statements. Meanwhile, the CEO duality variable has a negative but not significant effect on financial statement fraud. The limitation of this research is that the collusion proxy is measured using a joint project with the government, so suggestions for further research are expected to use other proxies such as political connections or state-owned enterprises.

Keywords

Financial Statement Fraud Fraud Hexagon Theory Collusion Joint Government Projects

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Licensed under Creative Commons License a Creative Commons Attribution-NonCommercial 4.0 International License

How to Cite
Febrianto, K., & Suryandari, D. (2022). Analisis Faktor-Faktor Kecurangan Laporan Keuangan melalui Fraud Hexagon Theory pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2016-2019. Permana : Jurnal Perpajakan, Manajemen, Dan Akuntansi, 14(1), 140-153. https://doi.org/10.24905/permana.v14i1.206

References

  1. Agusputri, H., & Sofie, S. (2019). Faktor - Faktor Yang Berpengaruh Terhadap Fraudulent Financial Reporting Dengan Menggunakan Analisis Fraud Pentagon. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 14(2), 105. https://doi.org/10.25105/jipak.v14i2.5049
  2. Akbar, T. (2017). the Determination of Fraudulent Financial Reporting Causes By Using Pentagon Theory on Manufacturing Companies in Indonesia. International Journal of Business, Economics and Law, 14(5), 106–113.
  3. Amalia, A. F., Diana, N., & Junaid. (2020). Analisis Fraud Pentagon Theory Dalam Mendeteksi Financial Statement Fraud. E-Jra, 09(03), 72–92.
  4. Apriliana, S., & Agustina, L. (2017). The Analysis of Fraudulent Financial Reporting Determinant through Fraud Pentagon Approach. Jurnal Dinamika Akuntansi, 9(2), 154–165. https://doi.org/10.15294/jda.v7i1.4036
  5. Association of Certified Fraud Examiners. (2020). Report To The Nations 2020 Global Study On Occupational Fraud And Abuse.
  6. Bayagub, A., Zulfa, K., & Firdausi Mustoffa, A. (2018). Analisis Elemen-Elemen Fraud Pentagon Sebagai Determinan Fraudulent Financial Reporting (Studi Pada Perusahaan Property dan Real Estate. Manajemen Dan Akuntansi, 2(1), 1–11. www.idx.com
  7. Cnbcindonesia.com. (2021). Batu Bara Masih Jadi Kontributor PNBP Terbesar. https://www.cnbcindonesia.com/market/20210729201827-17-264732/batu-bara-masih-jadi-kontributor-pnbp-terbesar
  8. Daud, N. I., & Yuniasih, N. W. (2020). Pengaruh Faktor – Faktor Fraud Pentagon Terhadap Fraudulent Finacial Reporting Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016 - 2018. 699–730.
  9. Desviana, D., Basri, Y. M., & Nasrizal, N. (2020). Analisis Kecurangan pada Pengelolaan Dana Desa dalam Perspektif Fraud Hexagon. Studi Akuntansi Dan Keuangan Indonesia, 3(1), 50–73. https://doi.org/10.21632/saki.3.1.50-73
  10. Eksbis.sindonews.com. (2017). Perusahaan Tambang Raksasa Rio Tinto Tersandung Kasus Penipuan. https://ekbis.sindonews.com/berita/1249611/35/perusahaan-tambang-raksasa-rio-tinto-tersandung-kasus-penipuan
  11. Faradiza, S. A. (2019). Fraud Pentagon Dan Kecurangan Laporan Keuangan. EkBis: Jurnal Ekonomi Dan Bisnis, 2(1), 1. https://doi.org/10.14421/ekbis.2018.2.1.1060
  12. Himawan, F. A., & Wijanarti, R. S. (2020). : Analisis Pengaruh Fraud Pentagon terhadap Pendeteksian Kecurangan Laporan Keuangan pada Perusahaan Manufactur yang Terdaftar di BEI Tahun 2014-2018”.Jurnal Manajmen Bisnis 138. 23(2), 137–154.
  13. Ikatan Akuntan Indonesia. (2009). Pernyataan Standar Akuntansi Keuangan No. 1.
  14. Independensi.com. (2021). Usut Manipulasi Produksi Perusahaan Tambang Emas PT SRM. https://independensi.com/2021/02/10/usut-manipulasi-produksi-perusahaan-tambang-emas-pt-srm/
  15. Jensen, Michael C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
  16. Kusumosari, L., & Solikhah, B. (2020). Analisis Kecurangan Laporan Keuangan Melalui Fraud Hexagon Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2014-2018. Skripsi, 1–243.
  17. Mertha Jaya, I. M. L., & Poerwono, A. A. A. (2019). Pengujian Teori Fraudpentagon Terhadap Kecurangan Laporan Keuangan Pada Perusahaan Pertambangan di Indonesia. Akuntabilitas, 12(2), 157–168. https://doi.org/10.15408/akt.v12i2.12587
  18. Peraturan Otoritas Jasa Keuangan. (2014). Peraturan Otoritas Jasa Keuangan Nomor 33/ POJK. 04/2014 Tentang Direksi dan Dewan Komisaris Emiten atau Perusahaan Publik. In Otoritas Jasa Keuangan.
  19. Peraturan Pemerintah Republik Indonesia. (2015). Peraturan Pemerintah Republik Indonesia Nomor 20 Tentang Praktik Akuntan Publik. https://jdih.kemenkeu.go.id/fullText/2015/20TAHUN2015PP.pdf
  20. Peraturan Presiden Republik Indonesia. (2015). Peraturan Presiden Republik Indonesia Nomor 38 Tentang Kerjasama Pemerintah dengan Badan Usaha dalam penyediaan Infratruktur. 1–37.
  21. Sari, S. P., & Nugroho, N. K. (2020). Financial Statements Fraud dengan Pendekatan Vousinas Fraud Hexagon Model: Tinjauan pada Perusahaan Terbuka di Indonesia 26. IHTIFAZ: Islamic Economic, Finance and Banking(ACI-IJIEFB), 1–22.
  22. Sasongko, N., & Wijayantika, S. F. (2019). Faktor Resiko Fraud Terhadap Pelaksanaan Fraudulent Financial Reporting (Berdasarkan Pendekatan Crown’S Fraud Pentagon Theory). Riset Akuntansi Dan Keuangan Indonesia, 4(1), 67–76. https://doi.org/10.23917/reaksi.v4i1.7809
  23. Septriyani, Y., & Handayani, D. (2018). Mendeteksi Kecurangan Laporan Keuangan dengan Analisis Fraud Pentagon. Jurnal Akuntansi, Keuangan Dan Bisnis, 11(1), 11–23. http://jurnal.pcr.ac.id
  24. 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 ), 2018. Riset Akuntansi Dan Keuangan Indonesia, 3(1953), 91–106.
  25. Siddiq, R., Achyani, F., & Zulfikar. (2017). Fraud Pentagon Dalam Mendeteksi Financial Statement. Seminar Nasional Dan the 4Th Call Syariah Paper, ISSN 2460-0784, 1–14. http://hdl.handle.net/11617/9210
  26. 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, 53–81. https://doi.org/10.1108/S1569-3732(2009)0000013005
  27. Tessa, C. G., & Harto, P. (2016). Fraudulent Financial Reporting Pengujian Teori Fraud Pentagon pada Sektor Keuangan dan Perbankan di Indonesia. Skripsi, 1(1), 1–13.
  28. Ulfah, M., Nuraina, E., & Wijaya, A. L. (2017). Pengaruh Fraud Pentagon Dalam Mendeteksi Fraudulent Financial Reporting (Studi Empiris Pada Perbankan Di Indonesia Yang Terdaftar Di Bei. Forum Ilmiah Pendidikan Akuntansi, Vol 5 No.(1), 1–19.
  29. Vousinas, G. L. (2019). Advancing theory of fraud: The S.C.O.R.E. Mode. Journal of Financial Crime, 136(4), 39–40. https://doi.org/https:// doi.org/10.1108/JFC-12-2017-0128
  30. Wijayani, D. R., & Ratmono, D. (2020). Fraud hexagon in islamic companies. Economic Faculty & Muria Business, 32(3), 6137–6149.
  31. Yang, D., Jiao, H., & Buckland, R. (2017). The determinants of financial fraud in Chinese firms: Does corporate governance as an institutional innovation matter? Technological Forecasting and Social Change, 125(June), 309–320. https://doi.org/10.1016/j.techfore.2017.06.035