Pengaruh Target Keuangan, Kompleksitas Operasional, dan Cloud Accounting terhadap Kecurangan Laporan Keuangan: Pengaruh Target Keuangan, Kompleksitas Operasional, dan Cloud Accounting terhadap Kecurangan Laporan Keuangan

Jasmine, Nicole
Frederica, Diana

DFAME Digital Financial Accounting Management Economics Journal
Vol 4 No 4 (2026): NOVEMBER

This study examines the effect of financial targets, operational complexity, and cloud accounting on fraudulent financial statement in BUMN listed on the Indonesia Stock Exchange during 2022–2024 based on the Fraud Hexagon Theory. Using secondary data from audited annual financial statements, 31 BUMN were selected through purposive sampling, resulting in 93 observations. Fraudulent financial statement is measured by the Beneish M-Score, financial targets are proxied by ROA, operational complexity by the number of subsidiaries, and cloud accounting by a dummy variable, analyzed using multiple linear regression with SPSS 25. The results show that financial targets and operational complexity have a significant negative effect on financial statement fraud, while cloud accounting has no significant effect, indicating that governance and internal control play a more crucial role than technology alone in preventing fraud in BUMN.