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All Journal Journal of Social Research JAKBS
Lintje Kalangi
Universitas sam Ratulangi Manado
Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

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The Effect of Hexagon Fraud on Fraudulent Financial Statements, Moderated by Audit Quality (A Case Study of Hospitals Listed on the Indonesia Stock Exchange) Aretha Bening Topayung; Lintje Kalangi; Claudia W.M. Korompis
Journal of Social Research Vol. 5 No. 7 (2026): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v5i7.3209

Abstract

This study investigates the effect of Fraud Hexagon components on fraudulent financial statements (FFS) in hospitals listed on the Indonesia Stock Exchange (IDX), with audit quality as a moderating variable. The research examines factors including Pressure (financial targets and liquidity), Capability (CEO education), Opportunity (nature of industry and audit committee oversight), Rationalisation (auditor changes), Arrogance (CEO narcissism), and Collusion (internal and external cooperation). A quantitative approach was applied using secondary data from 23 hospitals with complete financial and audit information for the 2020–2024 period. Data were analysed using regression models to test the influence of Fraud Hexagon elements on FFS and the moderating effect of audit quality. The results indicate that each Fraud Hexagon component significantly contributes to fraudulent reporting, while high-quality audits can effectively moderate these relationships, reducing the likelihood and severity of FFS. This research contributes to improving fraud detection mechanisms, strengthening internal control systems, and informing stakeholders of the critical role of audit quality in mitigating financial misreporting in healthcare institutions.
Analisis Pelaksanaan Penagihan Pajak Aktif atas Barang Sitaan di KPP Pratama Manado Tirza R. M. Marpaung; Lintje Kalangi; I Gede Suwetja
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i3.3589

Abstract

Penelitian ini bertujuan untuk menganalisis pelaksanaan penagihan pajak aktif atas barang sitaan di KPP Pratama Manado serta menilai kesesuaiannya dengan Undang-Undang Nomor 19 Tahun 2000 dan PMK Nomor 61 Tahun 2023. Penelitian menggunakan metode deskriptif kualitatif dengan pendekatan studi kasus, didukung data primer dari wawancara dan data sekunder dari dokumentasi resmi tahun 2021–2024. Hasil penelitian menunjukkan bahwa pelaksanaan penyitaan umumnya telah sesuai prosedur, namun masih menghadapi kendala seperti keterbatasan sumber daya, kesulitan identifikasi aset, serta proses lelang yang tidak optimal. Meskipun kontribusi barang sitaan terhadap penerimaan pajak relatif kecil, tindakan penyitaan terbukti efektif dalam meningkatkan kepatuhan wajib pajak, terlihat dari meningkatnya jumlah pembayaran setelah dilakukan penyitaan. KPP Pratama Manado telah melakukan berbagai perbaikan seperti pembaruan data lapangan, pembentukan tim lintas seksi, dan penguatan koordinasi antarinstansi. Penelitian ini merekomendasikan peningkatan kompetensi jurusita, optimalisasi sistem digital, integrasi data lintas lembaga, serta strategi penagihan yang lebih adaptif dan efisien.
Co-Authors Aretha Bening Topayung Claudia W.M. Korompis I Gede Suwetja Tirza R. M. Marpaung