PENGARUH FRAUD HEXAGON TERHADAP KECURANGAN DALAM PELAPORAN KEUANGAN (Studi Empiris pada Perusahaan Propery dan Real Estate yang terdaftar di BEI periode 2021-2023)
DOI:
https://doi.org/10.35446/akuntansikompetif.v8i3.2496Abstract
This study aims to examine the effect of the Fraud Hexagon elements on fraudulent financial reporting in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The Fraud Hexagon is represented by six independent variables: Financial Target, Working Experience, Related Party Transaction, Nature of Industry, Change of Auditor, and Frequent Number of CEO’s Picture. Meanwhile, fraudulent financial reporting as the dependent variable is measured using the F-Score model. A quantitative approach was employed in this research, utilizing a total sampling method and multiple linear regression analysis processed through IBM SPSS 26. The findings reveal that collectively, the Fraud Hexagon variables have a significant impact on fraudulent financial reporting. However, when tested individually, only the Nature of Industry variable shows a statistically significant effect, while Financial Target, Working Experience, Related Party Transaction, Change of Auditor, and Frequent Number of CEO’s Picture do not exhibit a significant influence on fraudulent financial reporting.
Keywords: Fraud Hexagon, Fraudulent Financial Reporting, F-Score.
References
ACFE. (2024). Occupational Fraud 2024: A Report to the Nations.
Alfarago, D., Syukur, M., & Mabrur, A. (2023). The Likelihood Of Fraud From The Fraud Hexagon Perspective: Evidence From Indonesia. ABAC Journal, 43(1), 34–31.
Anwar, A., & Hamzah, H. (2024). Analysis of Detecting Potential Financial Statement Fraud in State-Owned Enterprises (SOEs) Using the Fraud Hexagon. Invoice: Jurnal Ilmu Akuntansi, 6(2), 278–290. https://journal.unismuh.ac.id/index.php/invoice
Arum, E. D. P., & Wahyudi, I. (2024). The Fraud Hexagon Model and Corporate Governance Moderation in the Investigation of Financial Statement Fraud. 5(2), 574–588. https://doi.org/10.38035/dijefa.v5i2
Azizah, W. (2024). Can the Fraud Hexagon Components Detect Fraudulent Financial Reporting? Golden Ratio of Finance Management, 4(2), 78–86. https://doi.org/10.52970/grfm.v4i2.447
Bader, A. A., Abu Hajar, Y. A., Weshah, S. R. S., & Almasri, B. K. (2024). Predicting Risk of and Motives behind Fraud in Financial Statements of Jordanian Industrial Firms Using Hexagon Theory. Journal of Risk and Financial Management, 17(3), 1–27. https://doi.org/10.3390/jrfm17030120
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
Dewi, C. K., & Yuliati, A. (2022). Pengaruh Fraud Hexagon Terhadap Kecurangan Laporan Keuangan (Studi Empiris Pada Perusahaan Makanan dan Minuman Yang Terdaftar di BEI). Jurnal Riset Terapan Akuntansi, 6(2), 115–128.
Fitriyanti, I., & Achyani, F. (2024). Pengaruh Faktor Resiko Fraud Hexagon, Corporate Governance, dan Kualitas Audit Terhadap Pelaksanaan Fraudulent Financial Reporting. Management Studies and Entrepreneurship Journal, 5(2), 6642–6353. http://journal.yrpipku.com/index.php/msej
Hakim, M. Z., Imam Hidayat, Januar Eky Pambudi, Aura Putri Rahmawati, Hesti Febriatul Lubnaningtyas, & Eldi Efriadi. (2024). CAN AUDIT COMMITTEE MODERATE FRAUD HEXAGON MODELS IN DETECT FRAUDULENT FINANCIAL REPORTS: AN EMPIRICAL STUDY OF PROPERTY AND REAL ESTATE SECTOR COMPANIES IN INDONESIA. International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC), 2(4), 1205–1222. https://doi.org/10.61990/ijamesc.v2i4.270
Ivonita, A., Rasuli, M., & Wiguna, M. (2024). Pengaruh Stabilitas Keuangan, Target Keuangan, Ketidakefektifan Pengawasan, Pergantian Auditor dan Kolusi Terhadap Kecurangan Laporan Keuanagn. Current: Jurnal Kajian Akuntansi Dan Bisnis Terkini, 5(1), 179–192. https://current.ejournal.unri.ac.id
Khamainy, A. H., Amalia, M. M., Cakranegara, P. A., & Indrawati, A. (2022). Financial Statement Fraud: The Predictive Relevance of Fraud Hexagon Theory. Journal of Accounting and Strategic Finance, 5(1), 110–133. https://doi.org/10.33005/jasf.v5i1.249
Khumairoh, S., & Kuntadi, C. (2022). Pengaruh Fraud Diamond Dalam Mendeteksi Terjadinya Kecurangan Laporan Keuangan Studi Empiris Pada Perusahaan Bumn Yang Terdaftar Di Bursa Efek Indonesia. Journal of Comprehensive Science, 2(1), 129–140.
Masruroh, S., & Carolina, A. (2022). Beneish Model: Detection of Indications of Financial Statement Fraud Using CEO Characteristics. Asia Pacific Fraud Journal, 7(1), 85. https://doi.org/10.21532/apfjournal.v7i1.258
Maulida, M., Rahmazaniati, L., Vonna, S. M., Mahdani, S., & Fatmayanti, F. (2024). PENDETEKSIAN FINANCIAL STATEMENT FRAUD MENGGUNAKAN FRAUD HEXAGON PADA PERUSAHAAN YANG TERINDEKS IDXBUMN20. Jurnal Aplikasi Akuntansi, 9(1), 60–76. https://doi.org/10.29303/jaa.v9i1.432
Mintara, B. M. M., & Sulistya, A. N. (2021). Pendeteksian Kecurangan Pelaporan Keuangan Melalui Fraud Pentagon Framework. Perspektif Akuntansi, 4(1), 2623–0186. https://doi.org/10.24246/persi.vXiX.p35-58
Nadziliyah, H., & Primasari, N. S. (2022). ANALISIS FRAUD HEXAGON TERHADAP FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN SEKTOR INFRASTRUKTUR, UTILITAS DAN TRANSPORTASI. Accounting and Finance Studies, 2(1), 21–39. https://doi.org/10.47153/afs21.2702022
Nurchoirunanisa, N., Nuraina, E., & Styaningrum, F. (2020). Deteksi Financial Statement Fraud Dengan Menggunakan Fraud Pentagon Theory Pada Perusahaan Bumn Yang Terdaftar Di Bei. REAS: Review of Accounting & Business, 1(1).
Putri, A. C., & Suhartono, S. (2023). Kemampuan Kualitas Audit Memoderasi Pengaruh Fraud Hexagon Terhadap Fraudulent Financial Statement. Jurnal Bina Akuntansi, 10(2), 732–757.
Putri, C. P., & Amalia, P. S. (2024). Pengaruh Fraud Hexagon terhadap Kecurangan Laporan Keuangan pada Perusahaan Sektor Energi yang Terdaftar di ISSI Tahun 2019-2022. Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah, 6(10), 6986–7000. https://doi.org/10.47467/alkharaj.v6i10.3418
Putri, Y. E., & Suryani, E. (2024). Determinan Faktor-Faktor Capability sebagai Perspektif Fraud Diamond terhadap Kecurangan Laporan Keuangan. Owner, 8(1), 402–413. https://doi.org/10.33395/owner.v8i1.1880
Siregar, A., & Murwaningsari, E. (2022). Pengaruh Dimensi Fraud Hexagon Terhadap Financial Statement Fraud. Jurnal Kajian Akuntansi, 6(2), 211–228. http://jurnal.ugj.ac.id/index.php/jka
Sugianto, D. (2019, August 9). Terbukti Manipulasi Laporan Keuangan, Benny Tjokro Didenda Rp 5 M. Detik Finance. https://finance.detik.com/bursa-dan-valas/d-4658394/terbukti-manipulasi-laporan-keuangan-benny-tjokro-didenda-rp-5-m
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
Wangi, R. S. L., Setiono, H., & Isnaini, N. F. (2024). Pengaruh Elemen Fraud Hexagon dan Karakteristik CEO terhadap Financial Statement Fraud. Anggaran : Jurnal Publikasi Ekonomi Dan Akuntansi, 2(3), 554–566. https://doi.org/10.61132/anggaran.v2i3.851
Wicaksono, A., & Suryandari, D. (2022). Accounting Analysis Journal The Analysis of Fraudulent Financial Reports Through Fraud Hexagon on Public Mining Companies. Accounting Analysis Journal, 10(3), 220–228. https://doi.org/10.15294/aaj.v10i3.54999
Winata, L. A., Suhartono, S., & Dema, Y. (2024). Evaluating the impact of hexagon fraud on potential financial statement fraud with audit quality as a moderator. Jurnal Ekonomi Perusahaan, 31(1), 84–106. https://doi.org/10.46806/jep.v31i1.1157
Wolfe, D. T., & Hermanson, D. R. (2004). The Fraud Diamond: Considering the Four Elements of Fraud. 38–42. https://digitalcommons.kennesaw.edu/facpubs
Yadiati, W., Rezwiandhari, A., & Ramdany. (2023). Detecting Fraudulent Financial Reporting In State-Owned Company: Hexagon Theory Approach. JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi, 10(1), 128–147. https://doi.org/10.30656/jak.v10i1.5676
Downloads
Published
Versions
- 2025-10-27 (3)
- 2025-10-27 (2)
- 2025-10-27 (1)
Issue
Section
License
Copyright (c) 2025 Intan Azzahra Fajrina Ananditya, Enggar Diah Arum Puspa, Ikhdan Fatih Hanif
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
