Hexagon Model: Financial Statement Fraud (Evidence Indonesian Health Company)

Authors

  • Hendy Satria STIE Pembangunan Tanjungpinang
  • Rachmad Chartady STIE Pembangunan Tanjungpinang, Kepulauan Riau
  • Zulfadhia Nurililah STIE Pembangunan Tanjungpinang, Kepulauan Riau

DOI:

https://doi.org/10.32493/jiaup.v12i2.40442

Keywords:

Fraud, Fraud Hexagon Model, Financial Statement Fraud

Abstract

This research aims to determine the effect of the fraud hexagon model on financial statement fraud in healthcare companies listed on the Indonesia Stock Exchange for the 2019-2022 period. This research used a sample of 16 companies using a sampling technique, namely purposive sampling. The method used in this research is a quantitative descriptive method. The object of this research is a healthcare company listed on the Indonesian Stock Exchange. Data collection techniques were carried out using documentation and literature study methods. The results of this research are based on the results of the t-test or partial test which shows that pressure, capability, and rationalization affects fraudulent financial statements. Opportunity, arrogance, and collusion do not affect financial statement fraud. The results of the f test or simultaneous test show that pressure, capability, opportunity, rationalization, arrogance, and collusion together simultaneously influence financial statement fraud. It can be concluded that the results of the coefficient of determination test with a McFadden R-squared value of 0.2313, which means that the variables pressure, capability, opportunity, rationalization, arrogance, and collusion influence financial statement fraud by 23.13% while the remaining 76.87% is influenced by other external variables from the research studied.

 

ABSTRAK

Penelitian ini bertujuan untuk mengetahui pengaruh Fraud hexagon model terhadap Financial Statement Fraud pada perusahaan health care yang terdaftar di Bursa Efek Indonesia periode 2019-2022. Penelitian ini menggunakan sampel sebanyak 16 perusahaan dengan menggunakan teknik pengambilan sampel yaitu purposive sampling. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kuantitatif. Objek penelitian ini adalah perusahaan jasa kesehatan yang terdaftar di Bursa Efek Indonesia. Teknik pengumpulan data dilakukan dengan metode dokumentasi dan studi literatur. Hasil penelitian ini berdasarkan hasil uji t atau uji parsial yang menunjukkan bahwa tekanan, kapabilitas, dan rasionalisasi berpengaruh terhadap kecurangan laporan keuangan. Peluang, arogansi, dan kolusi tidak berpengaruh terhadap kecurangan laporan keuangan. Hasil uji f atau uji simultan menunjukkan bahwa tekanan, kapabilitas, peluang, rasionalisasi, arogansi, dan kolusi secara bersama-sama berpengaruh terhadap kecurangan laporan keuangan. Dapat disimpulkan bahwa hasil uji koefisien determinasi dengan nilai McFadden R-squared sebesar 0,2313 yang berarti variabel tekanan, kapabilitas, peluang, rasionalisasi, arogansi, dan kolusi mempengaruhi kecurangan laporan keuangan sebesar 23,13% sedangkan sisanya 76,87% dipengaruhi oleh variabel eksternal lain dari penelitian yang diteliti.

Kata kunci: Fraud, Fraud Hexagon Model, Financial Statement Fraud

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Published

2024-07-18

Issue

Vol. 12 No. 2 (2024): Jurnal Ilmiah Akuntansi Universitas Pamulang

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Articles

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Copyright (c) 2024 Hendy Satria, Rachmad Chartady, Zulfadhia Nurililah

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