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All Journal Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Jurnal Akuntansi Multiparadigma Jurnal Ilmiah METHONOMI Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ilmiah Wahana Akuntansi Edukasi Islami: Jurnal Pendidikan Islam Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Mantik Majalah Ilmiah Warta Dharmawangsa Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Management and Bussines (JOMB) Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Jurnal Ipteks Terapan : research of applied science and education Jurnal Akuntansi Trisakti
Adam Afiezan
Universitas Prima Indonesia
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Journal : Jurnal Akuntansi Multiparadigma

 1 
APAKAH TEORI KECURANGAN HEXAGON EFEKTIF MENCEGAH MANIPULASI LAPORAN KEUANGAN PERUSAHAAN BUMN? Mettania Kirana; Nagian Toni; Adam Afiezan; Enda Noviyanti Simorangkir
Jurnal Akuntansi Multiparadigma Vol 14, No 1 (2023): Jurnal Akuntansi Multiparadigma (April 2023 - Agustus 2023)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.1.06

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.
Co-Authors Angelica Angelica Beatrice Beatrice Belinda, Erin Christine Christine Cindy Cindy Cindy Claudia Connie Halim Dena Viona Br Kembaren Denny Wijaya Dewi Chandra Dicky Efvina Oknesta Elisa Fransiska Girsang Enda Noviyanti Simorangkir Erin Belinda Etania, Cassandra Evalin Ginting Faridamai Ndruru Francroyce Zulion Behrry Frendy Fangestu Gilbert Herodion Sigiro Giovanni Wijaya Gunarsih, Jessica Hendri Hendri Ira Martika Winarno Jenny Jenny Jesica Jesica Jessica Jessica Jessica Jessica Jessica Tanri Jesslyn Anggara Joselyn Joselyn Junita Simanjuntak Juwita Melissa Lumbantobing Keulana Erwin Laura Liawardi Lefrando Agustinus Saragih Lindawati Lindawati Liviaty Vandana Lorencia, Meirike Louis Howard Meirike Lorencia Melysa Melysa Mettania Kirana Mhd. Hafiz Maulana Milanie, Feby Minar Register Sitorus Monica Cheria Morita Malau Muammar Khaddafi Muhammad Reza Nagian Toni Novi Anggraini Panjaitan, Desy Natalia Patricia Fancella Pesta Maria Pasaribu Pretty Priscilia Priscilia Putri Noviana Putri Pradini Manday Regina Tota Angelina Sigiro Renni Veronika Marpaung Riska Monalisa Sitompul Robby Handoko Robert Robert Robin Robin Ronaldo Tandrean Rosalie Lionar Salim, Ardiyan Silvi Tannitri Silvia Maria A. Manik Sri Lasmaria Siregar Sri Wahyuni Stephanie Stephanie Suyanni Suyanni Syvania Eyeline Tannitri, Silvi Tasya C. Marpaung Taufiq Akbar Tulus Manurung Vanesa Julieta Angga Vincent Valentino Yansen Virna Natasya Angeli Siburian Vivi Cresia Wilfrida Windra Sari Gea Yosephin Ade Putra