Pendekatan hexagon fraud dalam mendeteksi kecurangan laporan keuangan dengan komite audit sebagai moderasi.

DETAIL KOLEKSI

Pendekatan hexagon fraud dalam mendeteksi kecurangan laporan keuangan dengan komite audit sebagai moderasi.

Oleh : Leonald Franstiyanto

Info Katalog

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2025

Pembimbing 1 : Juniati Gunawan

Kata Kunci : Hexagon Fraud, financial statement fraud, audit committee, moderation, non-cyclical companies

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.
1.	2025_SK_SAK_023002304541_Halaman-Judul.pdf
2.	2025_SK_SAK_023002304541_Surat-Pernyataan-Revisi-Terakhir.pdf	1
3.	2025_SK_SAK_023002304541_Surat-Hasil-Similaritas.pdf	2
4.	2025_SK_SAK_023002304541_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf
5.	2025_SK_SAK_023002304541_Lembar-Pengesahan.pdf	4
6.	2025_SK_SAK_023002304541_Pernyataan-Orisinalitas.pdf	1
7.	2025_SK_SAK_023002304541_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf	1
8.	2025_SK_SAK_023002304541_Bab-1.pdf	10
9.	2025_SK_SAK_023002304541_Bab-2.pdf	22
10.	2025_SK_SAK_023002304541_Bab-3.pdf	10
11.	2025_SK_SAK_023002304541_Bab-4.pdf	25
12.	2025_SK_SAK_023002304541_Bab-5.pdf	5
13.	2025_SK_SAK_023002304541_Daftar-Pustaka.pdf	3
14.	2025_SK_SAK_023002304541_Lampiran.pdf	8

Abstrak
Abstract

P Penelitian ini bertujuan untuk menganalisis pengaruh enam elemen dalam pendekatan hexagon fraud terhadap kecurangan laporan keuangan, serta menguji peran komite audit sebagai variabel moderasi. elemen-elemen yang dianalisis meliputi pressure/stimulus (financial stability), capability (change in director), opportunity (nature of industry), rationalization (total accrual to total assets), arrogance/ego (family relationship), dan collusion (ceo duality). penelitian ini menggunakan model kuantitatif dengan analisis regresi berganda.data diperoleh dari laporan keuangan perusahaan sektor non-cyclical subsector food & baverage yang terdaftar di bursa efek indonesia (bei) selama periode 2022 hingga 2024, dengan kriteria perusahaan tidak berada dalam pantauan khusus. hasil pengujian hipotesis menunjukkan bahwa empat elemen utama â€” pressure, capability, opportunity, dan rationalization berpengaruh positif dan signifikan terhadap kecurangan laporan keuangan. sebaliknya, arrogance/ego dan collusion tidak menunjukkan pengaruh signifikan. sementara itu, komite audit tidak terbukti mampu memoderasi atau memperlemah pengaruh elemen-elemen fraud terhadap kecurangan laporan keuangan. bahkan, dalam beberapa kasus, keberadaan komite audit justru memperkuat hubungan antara faktor risiko dan fraud, yang mengindikasikan lemahnya efektivitas fungsi pengawasan internal pada perusahaan yang diteliti.penelitian dapat memberikan kontribusi terhadap literatur mengenai deteksi fraud serta memberikan implikasi penting bagi peningkatan kualitas tata kelola perusahaan. disarankan agar perusahaan memperkuat peran dan kapasitas komite audit secara lebih fungsional, serta regulator meningkatkan pengawasan terhadap sektor-sektor industri dengan risiko fraud yang tinggi. penelitian selanjutnya diharapkan dapat mengembangkan pendekatan yang lebih komprehensif dengan memperluas jenis variabel dan sektor industri yang diteliti.

T This study aims to analyze the influence of six elements in the hexagon fraud approach on financial statement fraud and to examine the role of the audit committee as a moderating variable. the elements analyzed include pressure/stimulus (financial stability), capability (change in director), opportunity (nature of industry), rationalization (total accrual to total assets), arrogance/ego (family relationship), and collusion (ceo duality). this research uses a quantitative model with multiple regression analysis.the data were obtained from the financial statements of non-cyclical sector companies in the food and beverage subsector listed on the indonesia stock exchange (idx) during the 2022â€“2024 period, with the criterion that companies are not under special monitoring. the hypothesis testing results show that four main elements â€” pressure, capability, opportunity, and rationalization have a positive and significant effect on financial statement fraud. in contrast, arrogance/ego and collusion do not show a significant effect. furthermore, the audit committee is not proven to moderate or weaken the influence of fraud elements on financial statement fraud. in some cases, the presence of the audit committee even strengthens the relationship between risk factors and fraud, indicating the weak effectiveness of internal oversight functions in the companies studied.this study contributes to the literature on fraud detection and provides important implications for improving corporate governance quality. it is recommended that companies strengthen the role and functional capacity of the audit committee, and that regulators enhance supervision of industry sectors with high fraud risk. future research is expected to develop a more comprehensive approach by expanding the range of variables and industry sectors studied.