TEORI FRAUD HEXAGON MODEL PADA KECURANGAN LAPORAN KEUANGAN

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Published: Dec 30, 2023
DOI: https://doi.org/10.30997/jakd.v9i2.11316

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Mishelei Loen
Universitas Krisnadwipayana

Abstract

Fraud merupakan perbuatan dengan unsur kesengajaan yang melanggar hukum dengan memanipulasi serta menyajikan laporan yang keliru kepada pihak lain untuk memperoleh keuntungan pribadi maupun kelompok. Penelitian ini memiliki tujuan untuk menguji Teori Fraud Hexagon Model Terhadap Kecurangan Laporan Keuangan Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Periode 2020-2022. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan deskriptif, sedangkan analisis yang digunakan adalah analisis verifikatif. Sumber data yang digunakan dalam penelitian ini adalah data sekunder dengan teknik analisis yang digunakan dalam penelitian ini adalah teknik analisis kuantitatif. Hasil penelitian menunjukkan bahwa terdapat pengaruh secara parsial variabel target keuangan, variabel pergantian direktur, variabel kualitas auditor eksternal, variabel pergantian auditor, dan variabel frekuensi jumlah CEO picture terhadap kecurangan pelaporan keuangan, sementara itu tidak terdapat pengaruh dari variabel koneksi politik terhadap kecurangan pelaporan keuangan. Kemudian secara simultan terdapat pengaruh dari variabel target keuangan, pergantian direktur, kualitas audit eksternal, pergantian auditor, frekuensi jumlah CEO, dan hubungan politik terhadap kecurangan pelaporan keuangan.

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How to Cite
Loen, M. (2023). TEORI FRAUD HEXAGON MODEL PADA KECURANGAN LAPORAN KEUANGAN. JURNAL AKUNIDA, 9(2), 118–127. https://doi.org/10.30997/jakd.v9i2.11316
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Vol. 9 No. 2 (2023): December
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Articles
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