Peran Fraud Hexagon, Komite Audit dan Manajemen Risiko dalam Mendeteksi dan Mencegah Kecurangan Laporan Keuangan: Bukti Empiris dari Sektor Perbankan

Nabila Nur Maulida (Universitas Pancasakti Tegal)
Dien Noviany Rahmatika (Universitas Pancasakti Tegal)
Eva Anggra Yunita (Universitas Pancasakti Tegal)

Dialektika: Jurnal Ekonomi dan Ilmu Sosial
Vol 11 No 2 (2026): Dialektika: Jurnal Ekonomi dan Ilmu Sosial

This study aims to analyze the effects of the fraud hexagon, audit committees, and risk management on financial statement fraud in banking companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. Financial statement fraud was measured using the Beneish M-Score. This quantitative study used secondary data from financial statements. The sample comprised 39 companies selected through purposive sampling. Data were analyzed using multiple linear regression with SPSS 22. The results indicate that pressure and opportunity have positive effects on financial statement fraud, while rationalization has a negative effect. Meanwhile, collusion, arrogance, audit committees, and risk management have no significant effects on financial statement fraud. These findings indicate that financial statement fraud in the banking sector is a complex phenomenon associated with pressure, opportunity, and rationalization. The study implies that banks should strengthen oversight, internal controls, corporate governance, and risk management to prevent financial statement fraud risk control effectiveness