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All Journal Jurnal Akuntansi Indonesia Dinamika Akuntansi Keuangan dan Perbankan Jurnal Bisnis dan Ekonomi Juara: Jurnal Riset Akuntansi Jurnal Penelitian Ekonomi dan Bisnis MEDIA Proceeding SENDI_U Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Bina Akuntansi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jumat Ekonomi: Jurnal Pengabdian Masyarakat JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Akuntansi dan Audit Syariah (JAAIS) EKONOMIKA45 Dinamika JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Ekonomi dan Bisnis E-Amal: Jurnal Pengabdian Kepada Masyarakat Journal of Ekonomics, Finance, and Management Studies Jurnal Akuntansi International Journal of Accounting, Management, and Economics Research : Ijamer
Melati Oktafiyani
Universitas Dian Nuswantoro
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Social Sciences Other

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Fraud Hexagon Sebagai Model Deteksi Dini Kecurangan Pelaporan Keuangan Ervin Arif Setiawan; Melati Oktafiyani; Agung Prajanto
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 7 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i7.12036

Abstract

One of the important components of an accounting information system is the annual financial report, which is used to present data on the financial condition, operational results, and cash flows of a company over a specific period of time. This study aims to understand the impact of the fraud hexagon, comprising pressure, opportunity, rationalization, capability, arrogance, and collusion on financial statement fraud. The method used in this study is purposive sampling, with subjects drawn from companies in the banking sector that prepared annual reports within the period of 2022–2024. The data analyzed were obtained from secondary sources retrieved from the Indonesia Stock Exchange and the official websites of each company, with a total sample of 96. To analyze the data, WarpPLS 7.0 was used to test the influence of the fraud hexagon on financial statement fraud. The findings of this study reveal that the factors influencing financial statement fraud are Weak Oversight Mechanisms (X3) and Collusion (X7) measured by the presence of commissioners holding concurrent positions. Meanwhile, factors such as Financial Stability (X1), measured by the Loan to Deposit Ratio (LDR), External Pressure (X2), measured by Non-Performing Loans (NPL), Auditor Turnover (X4), Board of Directors Turnover (X5), and Arrogance (X6), measured by the number of CEO photos included in the annual report, were found to have no effect on financial statement fraud.
Co-Authors Agung Prajanto Aisyah Amalia Al-Aziz Alifiya Zahra Irmaya Fani Anna Sumaryati Atika Farhana Herdajanti Aurelia Arini Arthatami Bambang Minarso, Bambang Bella Kartika Sari Cahya Bagus Permana Cahyani, Keken Suci Adi Dwiarso Utomo Dzauqy Shifa Ely Safrinawati, Ersa Enny Susilowati Mardjono Entot Suhartono Entot Suhartono Ervin Arif Setiawan Eva Ria Awaliyah Ferida Rahmawati Hadi Saputra, Dian Festiana Hayu Wikan Kinasih Hayu Wikan Kinasih Hendri Hermawan Adinugraha Hermawan Triono Ichmahtul Hidayah Imang Dapit Pamungkas Indah Hernawati, Retno Intan Miranda, Jesica Viranco Intan Miranda Viranco Ira Septriana Ira Septriana, Ira Isthika , Wikan Jesica Viranco Intan Miranda Juli Ratnawati Kanaya, Fadia Zulfa Kartika Hendra Titisari Kartika Hendra Titisari Kusuma, Sherawanti Permata Lenni Yovita Lilis Setyowati Listiana Laelisakdiyah, Ana Luxmana, David Bima Machmuddah, Zaky Marcel Ruly Pratama Maylani, Rhizma Putri Mila Sartika Mila Sartika Mohamed Abdulwahb Ali Alfared Muhammad Khusni Muzzamil Nafilah Nafilah Ngurah Pandji Mertha Agung Durya Nila Tristiarini, Nila Permana, Cahya Bagus Purwantoro Purwantoro Rafita Yulianing Puspiyanti Rahma Adijanto, Vebila Kalisa Ratna Herawati Ratna Herawati Riesta Noviani, Gabriella Ika Sa'diyah, Darojatuz Zakiyyah Maisarotus Triono, Hermawan Veronica Simanjuntak, Ratna vioneta cattravelly pandji Wikan Isthika Wikan Isthika Wikan Isthika, Wikan Yovita, Lenni Yulita Setiawanta Zaki, Ananda Naufal