Pengaruh Fraud Hexagon Theory terhadap Kecurangan Pelaporan Keuangan Pada Sektor Perbankan Indonesia Periode 2020-2024
DOI:
https://doi.org/10.58812/jmws.v5i04.3310Kata Kunci:
Kecurangan Pelaporan Keuangan, Fraud Hexagon, Beneish M-Score, Regresi Logistik, Perusahaan PerbankanAbstrak
Penelitian ini dilatarbelakangi oleh tingginya risiko kecurangan pelaporan keuangan pada sektor perbankan yang dapat melemahkan kepercayaan publik dan mengganggu stabilitas sistem keuangan. Penelitian ini bertujuan untuk menganalisis pengaruh elemen Fraud Hexagon Theory terhadap kecurangan pelaporan keuangan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan dan laporan keuangan. Populasi penelitian mencakup seluruh perusahaan perbankan yang terdaftar di BEI, sedangkan sampel ditentukan dengan teknik purposive sampling dan menghasilkan 47 perusahaan. Kecurangan pelaporan keuangan diukur menggunakan Beneish M-Score modifikasi, sedangkan analisis data dilakukan dengan regresi logistik menggunakan SPSS versi 2026. Hasil penelitian menunjukkan bahwa financial stability, external pressure, ineffective monitoring, dan number of CEO’s picture berpengaruh positif terhadap kecurangan pelaporan keuangan. Sebaliknya, auditor switch, director change, dan project with government tidak berpengaruh signifikan. Kebaruan penelitian ini terletak pada integrasi Fraud Hexagon Theory dengan Beneish M-Score modifikasi dalam konteks sektor perbankan Indonesia, yang masih terbatas dalam penelitian sebelumnya. Temuan ini menegaskan pentingnya penguatan pengawasan internal, pengelolaan tekanan keuangan, dan penerapan tata kelola perusahaan yang efektif untuk menekan risiko kecurangan pelaporan keuangan.
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