Pengaruh Hexagon Fraud dan Audit Tenure Terhadap Fraudulent Financial Reporting

Fardinant Adhitama, Nur Khamisah, Muhammad Farhan, Renaldi Setiawan

Abstract


Latar Belakang: Laporan keuangan sebagai media bagi perusahaan untuk memberikan informasi kepada pengguna harus bebas dari kesalahan material yang diakibatkan oleh kesalahan atau kecurangan agar tidak menyesatkan pengguna laporan keuangan. Kecurangan laporan keuangan merupakan risiko utama yang memberi dampak jangka panjang dalam bisnis.
Tujuan: Penelitian ini dilakukan untuk menguji pengaruh dari hexagon fraud (pressure, opportunity, rationalization, capability, arrogance, collusion) dan masa audit (audit tenure) terhadap kecurangan pelaporan keuangan pada perusahaan yang terdaftar di Indeks Saham Syariah Indonesia tahun 2018 hingga 2021.
Metode Penelitian: Sampel yang digunakan dalam penelitian ini adalah sebanyak 172 tahun pengamatan yang terdiri dari 86 perusahaan. Data diolah dengan menggunakan regresi data panel dengan alat bantu Eviews.
Hasil Penelitian: Dari hasil uji hipotesis, ditemukan bahwa pressure, oppurtunity, rationalization, capability, dan collusion memiliki pengaruh positif terhadap kecurangan laporan keuangan. Arrogance dan audit tenure ditemukan tidak memiliki pengaruh terhadap fraudulent financial reporting. Penelitian ini menjadi penting untuk dilakukan, dikarenakan belum banyak penelitian yang dilakukan untuk menguji faktor-faktor yang menyebabkan adanya kecurangan dalam pelaporan laporan keuangan, khususnya di perusahaan yang terdaftar di Indeks Saham Syariah Indonesia.
Keaslian/Kebaruan Penelitian: Penelitian ini dilaksanakan pada emiten atau perusahaan-perusahaan yang terdaftar di Indeks Saham Syariah tahun 2018-2021. Perusahaan Syariah dipilih dikarenakan masih sedikitnya bukti empiris mengenai penelitian sejenis sebelumnya.


Keywords


Hexagon Fraud; Fraudulent Financial Reporting; Audit Tenure

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References


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DOI: https://doi.org/10.18196/rabin.v7i2.18155

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