Determinan Fraudulent Financial Statement Melalui Perspektif Fraud Hexagon Theory Pada Perusahaan Pertambangan
Abstract
Penelitian ini bertujuan untuk menguji pengaruh fraud hexagon theory (tekanan, peluang, rasionalisasi, kapabilitas, ego, dan kolusi) dalam mendeteksi fraudulent financial statement. Elemen fraud hexagon theory diukur dengan variabel financial stability, external pressure, effective monitoring, auditor change, director change, CEO duality, dan political connection. Populasi penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2019. Teknik pengambilan sampel menggunakan purposive sampling dan diperoleh 41 perusahaan dengan 123 observasi. Teknik pengumpulan data menggunakan teknik dokumentasi dengan data sekunder yang bersumber dari laporan keuangan. Teknik analisis data menggunakan regresi data panel dengan program Eviews 9. Hasil pengujian menunjukkan bahwa financial stability dan external pressure berpengaruh positif dan signifikan terhadap fraudulent financial statement. sementara variabel effective monitoring, auditor change, director change, CEO duality, dan political connection tidak berpengaruh signifikan terhadap fraudulent financial statement.
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DOI: https://doi.org/10.24167/jab.v19i1.3654
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