THE EFFECT OF HEXAGON FRAUD ON FRAUD FINANCIAL STATEMENTS WITH GOVERNANCE AND CULTURE AS MODERATING VARIABLES: PENGARUH FRAUD HEXAGON TERHADAP FINANCIAL STATEMENT FRAUD DENGAN GOVERNANCE AND CULTURE SEBAGAI VARIABEL PEMODERASI - Hexana Sri Lastanti; Etty Murwaningsari; Haryono Umar (LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI, 2022)
Tujuan penelitian ini adalah untuk memperoleh bukti empiris mengenai faktor-faktor yang mempengaruhi kecurangan laporan keuangan dengan governance and culture sebagai variabel pemoderasi. Faktor-faktor pemicu kecurangan laporan keuangan menggunakan Fraud Hexagon Model (Vousinas, 2019) yang terdiri dari stimulus, opportunity, capability, rationalization, ego dan collusion. Penelitian ini menggunakan unit analisis perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia dengan periode penelitian tahun 2014-2020. Hasil pengambilan sampel dengan menggunakan teknik purposive sampling diperoleh 231 data observasi. Hasil pengujian data empiris menunjukkan bahwa opportunity berpengaruh positif terhadap kecurangan laporan keuangan baik pada saat tidak dimoderasi maupun dimoderasi oleh governance and culture. Governance and culture memperlemah pengaruh opportunity terhadap kecurangan laporan keuangan. Namun variabel lain berupa pressure, rationalization, capability, ego/arrogance dan collusion tidak berpengaruh terhadap kecurangan laporan keuangan. The purpose of this study is to obtain empirical evidence regarding the factors that influence financial statement fraud with governance and culture as moderation variables. Factors triggering financial statement fraud using the Fraud Hexagon Model (Vousinas, 2019) which consists of stimulus, opportunity, capability, rationalization, ego and collusion. This research uses the analysis unit of banking sector companies listed on the Indonesia Stock Exchange with a research period of 2014-2020. The results of sampling using purposive sampling techniques obtained 231 observation data. The results of empirical data testing showed that opportunity had a positive effect on financial statement fraud both when it was not moderated or moderated by governance and culture. Governance and culture weakens the influence of opportunities on financial statement fraud. But other variables in the form of pressure, rationalization, capability, ego / arrogance and collusion have no effect on financial statement fraud