APAKAH TEORI KECURANGAN HEXAGON EFEKTIF MENCEGAH MANIPULASI LAPORAN KEUANGAN PERUSAHAAN BUMN?

Mettania Kirana, Nagian Toni, Adam Afiezan, Enda Noviyanti Simorangkir

Abstract


Abstrak – Apakah Teori Kecurangan Hexagon Efektif Mencegah Manipulasi Laporan Keuangan Perusahaan BUMN?

Tujuan Utama – Penelitian dilakukan untuk menguji faktor yang mempengaruhi kecurangan laporan keuangan berdasarkan teori kecurangan hexagon.

Metode – Penelitian ini menggunakan metode partial least squares. Sampel penelitian ini adalah 17 perusahaan  BUMN yang terdaftar di Bursa Efek Indonesia selama tahun 2017-2021.

Temuan Utama – Tiga unsur teori kecurangan hexagon relevan terhadap terjadinya penyimpangan laporan keuangan. Pengujian membuktikan manipulasi laporan keuangan disebabkan adanya unsur tekanan, rasionalisasi dan arogansi. Meskipun demikian, komite audit tidak mampu memoderasi elemen kecurangan hexagon sebagai pemicu terjadinya penyimpangan laporan keuangan.

Implikasi Teori dan Kebijakan – Perusahaan BUMN perlu mewaspadai tekanan eksternal manajemen, pergantian auditor eksternal dan jumlah foto CEO dalam laporan tahunan sebagai indikasi terjadinya kecurangan. Hal demikian juga harus diperhatikan investor dengan mengukur risiko salah saji laporan keuangan.

Kebaruan Penelitian – Penelitian ini menambahkan variebel komite audit sebagai moderasi dengan penekanan teori kecurangan hexagon.

 

Abstract – Is Hexagon Fraud Theory Relevant in SOE Financial Statements Fraud?

Main Purpose - This study was conducted to examine the factors that influence financial statements fraud based on the hexagon fraud theory.

Method – This study uses the partial least squares method. The sample is 17 state-owned companies (SOE) listed on the Indonesia Stock Exchange during 2017-2021.

Main Findings - Three elements of the hexagon fraud theory are relevant to the occurrence of financial statement irregularities. Tests prove that financial statement manipulation is due to elements of pressure, rationalization and arrogance. Nonetheless, the audit committee was unable to moderate the element of hexagon fraud.

Theory and Practical Implications – SOE need to be aware of external management pressure, changes in external auditors and the number of CEO photos in annual report as indications of fraud. Investors must also pay attention to this by measuring the risk of financial statement misstatement.

Novelty – This research adds the audit committee variable as a moderation with an emphasis on the hexagon fraud theory.


Keywords


arogansi; laporan keuangan; rasionalisasi; teori kecurangan hexagon

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DOI: http://dx.doi.org/10.21776/ub.jamal.2023.14.1.06

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