Pengaruh Whistleblowing Systems dengan Dimensi Fraud Hexagon di Perusahaan BUMN Non Perbankan
DOI:
https://doi.org/10.52333/strategi.v16i1.1790Keywords:
Whistleblowing Systems , Dimensi Fraud , Bumn Non PerbankanAbstract
This study aims to examine the influence of financial stability, whistleblowing system, related party transaction, director change, frequent number of CEO’s pictures, and political connection on financial reporting fraud. The population used in this study is non-banking State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) for the period 2018 – 2022. Penentuan sampel menggunakan teknik purposive sampling yang menghasilkan jumlah sampel sebanyak 18 perusahaan. The analysis technique used in this study is multiple linear regression analysis using IBM SPSS software. The findings of the study indicate that: (1) financial stability has a positive and significant effect on financial reporting fraud; (2) the whistleblowing system has a positive and significant effect on financial reporting fraud; (3) related party transactions have a positive and significant effect on financial reporting fraud; (4) director change does not have a significant effect on financial reporting fraud; (5) frequent number of CEO's pictures does not have a significant effect on financial reporting fraud; and (6) political connections do not have a significant effect on financial reporting fraud.
Abstrak :
Penelitian ini bertujuan untuk menguji pengaruh financial stability, whistleblowing system, related party transaction, director change, frequent number of CEO’s pictures, dan political connection terhadap kecurangan laporan keuangan. Populasi yang digunakan dalam penelitian ini adalah perusahaan Badan Usaha Milik Negara (BUMN) non perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2018 – 2022. Penentuan sampel menggunakan teknik purposive sampling yang menghasilkan jumlah sampel sebanyak 18 perusahaan. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi liniear berganda dengan menggunakan software IBM SPSS. Hasil temuan dalam penelitian menunjukkan bahwa: (1) financial stability berpengaruh positif dan signifikan terhadap kecurangan laporan keuangan; (2) whistleblowing system berpengaruh positif dan signifikan terhadap kecurangan laporan keuangan; (3) related party transaction berpengaruh positif dan signifikan terhadap kecurangan laporan keuangan; (4) director change tidak berpengaruh secara signifikan terhadap kecurangan laporan keuangan; (5) frequent number of CEO’s pictures tidak berpengaruh secara signifikan terhadap kecurangan laporan keuangan; dan (6) political connection tidak berpengaruh secara signifikan terhadap kecurangan laporan keuangan.
References
Anggono, A., Sakti, E., & Tarjo. (2021). Detecting Indications of Financial Statement Fraud: a Hexagon Fraud Theory Approach. AKRUAL: Jurnal Akuntansi, 13(1), 2085–9643. https://doi.org/10.26740/jaj.v13n1.p119-131
Arifin, M. B., & Prasetyo, A. B. (2018). Factors Influencing in the Fraudulent Financial Reporting. Jurnal Dinamika Akuntansi, 10(2), 99–112.
Ariyanto, D., Jhuniantara, I. M. G., Ratnadi, N. M. D., Putri, I. G. A. M. A. D., & Dewi, A. A. (2021). Fraudulent financial statements in pharmaceutical companies: Fraud pentagon theory perspective. Journal of Legal, Ethical and Regulatory Issues, 24(6), 1–9. https://doi.org/10.5267/j.ac.2021.5.009
Association of Certified Fraud Examiners (ACFE). (2022). Report to the nations 2022: Global study on occupational fraud and abuse. https://www.acfe.com/report-to-the-nations/2020/
Association of Certified Fraud Examiners (ACFE) Indonesia. (2020). Survei Fraud Indonesia 2019. Indonesia Chapter #111, 53(9), 1-76. https://acfeindonesia.or.id/survei-fraud-indonesia/
Aviantara, R. (2021). The Association Between Fraud Hexagon and Government’s Fraudulent Financial Report. Asia Pacific Fraud Journal, 6(1), 26. https://doi.org/10.21532/apfjournal.v6i1.192
Cahyani, A. M., Nuraina, E., & Styaningrum, F. (2021). Fraudulent Financial Reporting on Property, Real Estate, and Building Construction Companies. Assets: Jurnal Akuntansi Dan Pendidikan, 10(2), 132. https://doi.org/10.25273/jap.v10i2.5401
Daresta, T., & Suryani, E. (2022). Pengaruh Faktor-Faktor Kolusi Terhadap Kecurangan Laporan Keuangan. Journal of Management & Business, 5(2), 342–351. https://doi.org/10.37531/sejaman.v5i2.2893
Demetriades, P., & Owusu-Agyei, S. (2022). Fraudulent financial reporting: an application of fraud diamond to Toshiba’s accounting scandal. Journal of Financial Crime, 29(2), 729–763. https://doi.org/10.1108/JFC-05-2021-0108
Dewan Standar Akuntansi Keuangan. (2022). STANDAR AKUNTANSI KEUANGAN Efektif Per 1 Januari 2022. Ikatan Akuntansi Indonesia.
Dewi, & Anisykurlillah, I. (2021). Analysis of the Effect of Fraud Pentagon Factors on Fraudulent Financial Statement with Audit Committee as Moderating Variable. Accounting Analysis Journal, 10(1), 39–46. https://doi.org/10.15294/aaj.v10i1.44520
Faradiza, S. A. (2019). Fraud Pentagon dan Kecurangan Laporan Keuangan. EkBis: Jurnal Ekonomi dan Bisnis, 2(1),1. https://doi.org/10.14421/ekbis.2018.2.1060
Farmashinta, P., & Yudowati, S. P. (2019). PENGARUH FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN . JASa (Jurnal Akuntansi, Audit Dan Sistem Informasi Akuntansi), 3(3), 349–363.
Ghozali, I. (2021). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Badan Penerbit Universitas Diponegoro: Semarang.
Handoko. (2020). Analisis Fraud Hexagon Dalam Mendeteksi Financial Statement Fraud. Falkutas Ekonomi Dan Bisnis Universitas Muhammadiyah Surakarta, 2507(2), 1–17.
Handoko, B. L. (2021). FRAUD HEXAGON DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD PERUSAHAAN PERBANKAN DI INDONESIA. In Jurnal Kajian Akuntansi (Vol. 5, Issue 2). http://jurnal.ugj.ac.id/index.php/jka
Ijudien, D. (2018). Pengaruh Stabilitas Keuangan, Kondisi Industri, dan Tekanan Eksternal terhadap Kecurangan Laporan Keuangan. Jurnal Kajian Akuntansi, 2(1), 82. https://doi.org/10.33603/jka.v2i1.1247
Indarti, & Siregara, I. F. (2018). Accountant’s Perception on Fraud Detection in Financial Statement Reporting Using Fraud Triangle Analysis. IOP Conference Series: Earth and Environmental Science, 175(1). https://doi.org/10.1088/1755-1315/175/1/012042
Khamainy, A. H., Ali, M., & Setiawan, M. A. (2022). Detecting financial statement fraud through new fraud diamond model: the case of Indonesia. Journal of Financial Crime, 29(3), 925–941. https://doi.org/10.1108/JFC-06-2021-0118
Koharudin, A., & Januarti, I. (2021). Lack of Financial Reporting Using Crowe’s Fraud Pentagon Theory. Jurnal Dinamika Akuntansi, 13(2), 148–157. https://doi.org/10.15294/jda.v13i2.28602
Kurniawan, A., & Andini, A. (2021). Analysis the Effect of Pentagon Fraud Theory in Detecting Financial Statement Fraud. Accounting Research Journal of Sutaatmadja (ACCRUALS), 05(2), 139–164.
Kusumawati, E., Yuliantoro, I. P., & Putri, E. (2021). Pentagon Fraud Analysis in Detecting Fraudulent Financial Reporting. Riset Akuntansi Dan Keuangan Indonesia, 6(1), 74–89.
Larum, K., Zuhroh, D., & Subiyanto, E. (2021). Fraudlent Financial Reporting: Menguji Potensi Kecurangan Pelaporan Keuangan dengan Menggunakan Teori Fraud Hexagon. AFRE (Accounting and Financial Review), 4(1), 82–94. https://doi.org/10.26905/afr.v4i1.5957
Lastanti, H. S., Murwaningsari, E., & Umar, H. (2022). THE EFFECT OF HEXAGON FRAUD ON FRAUD FINANCIAL STATEMENTS WITH GOVERNANCE AND CULTURE AS MODERATING VARIABLES. Media Riset Akuntansi, Auditing & Informasi, 22(1), 143–156. https://doi.org/10.25105/mraai.v22i1.13533
Md Nasir, N. A. binti, Ali, M. J., Razzaque, R. M. R., & Ahmed, K. (2018). Real earnings management and financial statement fraud: evidence from Malaysia. International Journal of Accounting and Information Management, 26(4), 508–526. https://doi.org/10.1108/IJAIM-03-2017-0039
Megawati, & Reskino, R. (2023). PENGARUH PENGENDALIAN INTERNAL, WHISTLEBLOWING SYSTEM, DAN KOMITMEN ORGANISASI TERHADAP PENCEGAHAN KECURANGAN DENGAN MORALITAS INDIVIDU SEBAGAI VARIABEL MODERASI. Jurnal Akuntansi Trisakti, 10(1), 31–50. https://doi.org/10.25105/jat.v10i1.15818
Omukaga, K. O. (2020). Is the fraud diamond perspective valid in Kenya? Journal of Financial Crime, 28(3), 810–840. https://doi.org/10.1108/JFC-11-2019-0141
Probohudono, A. N., Lubis, A. T., Nahartyo, E., & Arifah, S. (2022). Governance structure and the tendency to do financial statements fraud. Jurnal Akuntansi Dan Auditing Indonesia, 26(1), 55–64.
Putra, A. N., & Dinarjito, A. (2021). The Effect of Fraud Pentagon and F-Score Model in Detecting Fraudulent Financial Reporting in Indonesia. Jurnal Ilmiah Akuntansi Dan Bisnis, 16(2), 247. https://doi.org/10.24843/jiab.2021.v16.i02.p05
Riyanti, A. (2021). The Effect of Hexagon Fraud on the Potential Fraud Financial Statements with the Audit Committee as a Moderating Variable. International Journal of Social Science and Human Research, 04(10). https://doi.org/10.47191/ijsshr/v4-i10-36
Rizkiawan, M., & Subagio, S. (2023). Analisis Fraud Hexagon dan Tata Kelola Perusahaan Atas Adanya Kecurangan Dalam Laporan Keuangan. Integritas : Jurnal Antikorupsi, 8(2), 269–282. https://doi.org/10.32697/integritas.v8i2.909
Safta, I. L. (2021). Case for Romania Companies.
Sari, S.P., & Nugroho, N.K. (2021). Financial Statements Fraud dengan Pendekatan Vousinas Fraud Hexagon Model: Tinjauan pada Perusahaan Terbuka di Indonesia. Annual Conference of Ihtifaz:Islamic Economics, Finance, and Banking, 409-430.
Sasongko, N., & Wijayantika, S. fitriana. (2019). Faktor Resiko Fraud terhadal Fraudlent Financia Reporting. JURNAL Riset Akuntansi Dan Keuangan Indonesia, Vol.4 No.1, 67–76.
Sekaran, U., & Bougie. (2018). Metode Penelitian untuk Bisnis Pendekatan Pengembangan-Keahlian. In Metode Penelitian untuk Bisnis Pendekatan Pengembangan-Keahlian.
Sihabudin., Wibowo, D., Mulyono, S., Kusuma, J. W., Arofah, I., Ningsi, B.A., Saputra, E., Purwasih, R., & Syaharuddin. (2021). Ekonometrika Dasar: Teori dan Praktik Berbasis SPSS. Banyumas: CV Pena Persada.
Subiyanto, B., Pradani, T., Tri, D., & Divian, N. (2022). Influence of External Pressure, Financial Stability, and Financial Target on Fraud Financial Reporting. Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 5(2), 12012–12021. https://doi.org/10.33258/birci.v5i2.5035
Tarjo, T., Anggono, A., & Sakti, E. (2021). Detecting Indications of Financial Statement Fraud: a Hexagon Fraud Theory Approach. AKRUAL: Jurnal Akuntansi, 13(1), 119–131. https://doi.org/10.26740/jaj.v13n1.p119-131
Tribunnews.com. (2020). Kasus Proyek Fiktif, Eks Pejabat Waskita Karya Diduga Manipulasi Data Keuangan Artikel ini telah tayang di Tribunnews.com dengan judul Kasus Proyek Fiktif, Eks Pejabat Waskita Karya Diduga Manipulasi DataKeuangan,https://www.tribunnews.com/nasional/2020.https://www.tribunnews.com/nasional/2020/10/13/kasus-proyek-fiktif-ekspejabat-waskita-karya-diduga-manipulasi-data-keuangan
Vousinas, G. L. (2019). Advancing theory of fraud: the S.C.O.R.E. model. Journal of Financial Crime, 26(1), 372–381. https://doi.org/10.1108/JFC-12-2017-0128
Yulistyawati, N. K. A., Suardikha, I. M. S., & Sudana, I. P. (2019). The analysis of the factor that causes fraudulent financial reporting with fraud diamond. Jurnal Akuntansi & Auditing Indonesia, 23(1), 1–10. https://doi.org/10.20885/jaai.vol23.iss1.art1
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Trie Sartika Pratiwi, Sri Maryati, Abdul Rohman
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
