Financial Statements Fraud dengan Pendekatan Vousinas Fraud Hexagon Model: Tinjauan pada Perusahaan Terbuka di Indonesia

Shinta Permata Sari · Nanda Kurniawan Nugroho

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Corporate Governance and Financial Management Auditing, Earnings Management, Governance Financial Literacy and Behavior

Abstract

Fraudulent financial statement is one main types of fraud that is usually done by companies to give the best financial performance information for their investors. This type of fraud is caused suspicions for financial statements users, because the financial information perform in the company’ annual report. There are some models that can be used to detect the frauds factors. The Fraud Hexagon Models is the newest one, developed by Georgios L. Vousinas (2019). All the factors in previous model: stimulus (pressure), capability, opportunity, rationalization and ego (arrogance) are developed by adding one more factor: collusions. This study aim to analyze the effect of all the fraud hexagon model factors for detecting the financial statement fraud. Samples of this study is manufacturing companies that are listed on the Indonesia Stock Exchange in 2016-2018. The purposive sampling methods is used to characterize 74 companies as sample. The hypothesis analyze using logistic regression. The results show stimulus factor in terms of personal financial need, opportunity factor in terms of nature of the industry, ego (arrogance) and collusion effect on financial statement fraud. Other factors: stimulus factor in terms of financial stability, external pressure and financial target; capability factor; opportunity factor in term of effective monitoring; and rationalization have no effect on financial statement fraud.

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2021Pengaruh Fraud Hexagon Model Terhadap Fraudulent Laporan Keuangan pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2016-2019 2023Fraud Pentagon Dalam Mendeteksi Financial Statement Fraud 2021Determinan Fraudulent Financial Statement Melalui Perspektif Fraud Hexagon Theory Pada Perusahaan Pertambangan 2022The audit committee as moderating the effect of hexagon’s fraud on fraudulent financial statements in mining companies listed on the Indonesia stock exchange 2021Pendekatan Vousinas Fraud Hexagon Model dalam Mendeteksi Kecurangan Pelaporan Keuangan 2023Analysis of Hexagon Fraud Model, the S.C.C.O.R.E Model Influencing Fraudulent Financial Reporting on State-Owned Companies of Indonesia 2023MENDETEKSI KECURANGAN LAPORAN KEUANGAN MENGGUNAKAN TEORI FRAUD HEXAGON 2022Fraud Hexagon untuk Mendeteksi Indikasi Financial Statement Fraud

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