PENGARUH FAKTOR-FAKTOR DALAM TEORI FRAUD HEXAGON TERHADAP KECURANGAN LAPORAN KEUANGAN

Jasman Jasman

Abstract


Penelitian ini bertujuan untuk menguji faktor-faktor yang berpengaruh terhadap terjadinya kecurangan laporan keuangan yang disebut dengan fraud hexagon sebelum dan selama masa pandemi Covid-19. Penelitian ini menggunakan data laporan keuangan kuartalan perusahaan farmasi yang terdaftar di Bursa Efek Indonesia tahun 2018-2021. Penelitian ini menerapkan teknik purposive sampling. Hasil penelitian ini membuktikan bahwa opportunity dan rationalization berpengaruh terhadap terjadinya fraudulent financial reporting. Sementara itu, stimulus, capability, collusion, dan ego tidak berpengaruh terhadap terjadinya fraudulent financial reporting. Berdasarkan uji beda, secara empiris terbukti bahwa fraudulent financial reporting menurun pada periode selama pandemi Covid-19 dibandingkan dengan periode sebelum terjadinya pandemi Covid-19.


Keywords


Fraud Hexagon, Kecurangan Laporan Keuangan

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DOI: https://doi.org/10.52447/jam.v9i1.7584

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