Model Fraud Hexagon dalam Mendeteksi Fraudulent Financial Reporting di Lingkungan BUMN
Abstract
This study aims to examine the effect of Fraud Hexagon Theory elements, namely stimulus/pressure, capability, collusion, opportunity, rationalization, and ego on fraudulent financial reporting in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange during the 2019–2024 period. This research employs a quantitative method with an associative approach and multiple linear regression analysis. The sample was determined using purposive sampling, resulting in 27 companies with a total of 162 observations. The results indicate that all independent variables simultaneously influence fraudulent financial reporting. Partially, stimulus/pressure and opportunity have a significant negative effect, while rationalization and ego have a significant positive effect on fraudulent financial reporting. Meanwhile, capability and collusion do not show a significant effect. These findings suggest that pressure and opportunity factors, along with rationalization and ego, play important roles in influencing the occurrence of fraudulent financial reporting.
References
Abbas, M. T., & Laksito, H. (2022). Analisis Determinan Kecurangan Laporan Keuangan Menggunakan Perspektif Fraud Diamond Theory (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2018- 2020). 11, 1–15.
ACFE. (2024). Association of Certified Fraud Examiners The Nations Occupational Fraud 2024 : A Report To The Nations. In Association of Certified Fraud Examiners.
Achmad, T., Ghozali, I., Helmina, M. R. A., Hapsari, D. I., & Pamungkas, I. D. (2023). Detecting Fraudulent Financial Reporting Using the Fraud Hexagon Model: Evidence from the Banking Sector in Indonesia. Economies, 11(1). https://doi.org/10.3390/economies11010005
Akbar, R. N., Zakaria, A., & Prihatni, R. (2022). Financial Statement Analysis of Fraud With Hexagon Model. Jurnal Akuntansi, Perpajakan dan Auditing, 3(1), 137–161.
Apriliana, S., & Agustina, L. (2017). The Analysis of Fraudulent Financial Reporting Determinant through Fraud Pentagon Approach. Jurnal Dinamika Akuntansi, 9(2), 154–165. https://doi.org/10.15294/jda.v7i1.4036
Auliyah, A. H. F., Fitriyani, D., & Herawaty, N. (2022). Analisis Pengaruh Ukuran KAP, Audit Tenure, Audit Fee dan Independensi Auditor Terhadap Integritas Laporan Keuangan. Jurnal Ilmiah Universitas Batanghari Jambi, 22(1), 272. https://doi.org/10.33087/jiubj.v22i1.2012
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
Budiman, T. R., & Karamoy, H. (2023). Pengaruh financial stability dan ineffective monitoring terhadap kecurangan laporan keuangan pada perusahaan farmasi yang terdaftar di BEI pada tahun 2019-2023 Tyara Regina Budiman. https://doi.org/10.58784/mbkk.375
Christian, F., Ananta, V., Mannan, A., & Indrijawati, A. (2023). Mampukah Profitabilitas Dan Fee Audit Mempengaruhi Integritas Laporan Keuangan Perusahaan. April. https://doi.org/10.29040/jap.v24i1.7559
Christian, N., Arlina, Tryany, J., & Liang, V. L. (2024). Analisis Motivasi Fraud dengan Pendekatan Teori Fraud. 16(1), 77–95.
Dasman, S., & Nida, N. A. (2022). Dampak Kondisi Industri dan Pergantian Auditor terhadap Kecurangan Laporan Keuangan. Jesya, 5(2), 1930–1941. https://doi.org/10.36778/jesya.v5i2.771
Farmashinta, P., & Yudowati, S. P. (2019). PENGARUH FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN (Studi pada Sektor Industri Barang Konsumsi yang Terdaftar Di BEI Periode 2015-2017) Prima. 3(3).
Fauziati, P., Hamdi, M., Karimi, K., Rahmawati, N., & Husna, N. (2023). Pengaruh Perspektif Fraud Triangle Terhadap Kecurangan Laporan Keuangan. Jurnal Lentera Akuntansi, 8(1), 226. https://doi.org/10.34127/jrakt.v8i1.854
Fitriyani, E., Gamayuni, R., & Suhendro, S. (2024). Fraud Hexagon and Corruption: A Systematic Literature Review. https://doi.org/10.4108/eai.4-9-2024.2353790
Fouziah, S., Suratno, S., & Djaddang, S. D. (2022). Relevansi Teori Fraud Hexagon dalam Mendeteksi Fraudulent Financial Statement Pada Perusahaan Sektor Perbankan. Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi, 6(1), 59–77. https://doi.org/10.35837/subs.v6i1.1525
Fransisca, V., & Suhartono, S. (2025). Pendeteksian Fraudulent Financial Reporting Di Lingkungan Bumn: Perspektif Fraud Hexagon Theory. Jurnal Akuntansi, 14(1), 1–17. https://doi.org/10.46806/ja.v14i1.1254
Ghaisani, H. M., Triyono, & Bawono, A. D. B. (2022). Analysis of Financial Statement Fraud: The Vousinas Fraud Hexagon Model Approach and the Audit Committe as Moderating Variable. The International Journal of Business Management and Technology, 6(6), 2581–3889. www.theijbmt.com
Gultom, A. S. (2023). Pengaruh Fraud Hexagon Theory Terhadap. Universitas Medan Area.
Harahap, R. U., & Pulungan, K. A. (2019). Pengaruh Kompetensi, Independensi dan Profesionalisme terhadap Salah Saji Material pada Kantor Akuntan Publik di Kota Medan. Jurnal Riset Akuntansi dan Bisnis, 19(2), 183–199. https://doi.org/10.30596/jrab.v19i2.4752
Herianti, E., Suryani, H. A., & Marundha, A. (2023). Audit Keucarangan Laporan Keuangan.
Hildayani, R., & Sherly, Va. (2021). Pengaruh Tekanan, Peluang, Rasionalisasi dan Nilai Etika terhadap Intensi Kecurangan Karyawan: Studi Kasus pada Perusahaan BUMN. 3(4), 734–748.
Kuncara, E. S., & Pamungkas, P. (2024). Analysis of fraud hexagon theory in detecting fraudulent financial statements: The role of Big 4. Sebelas Maret Business Review, 9(1), 39. https://doi.org/10.20961/smbr.v9i1.84653
Kusumawardani, N., Susi, & Sukmasari, D. (2023). Leadership entrepreneur dan intellectual capital terhadap kinerja keuangan BUMDes : Innovation capability sebagai pemoderasi ( Entrepreneurial leadership and intellectual. 5(1), 39–52.
Maryadi, A. D., Midiastuty, P. P., Suranta, E., & Robiansyah, A. (2020). Pengaruh fraud pentagon dalam mendeteksi fraudulent financial reporting ( The influence of fraud pentagon in detecting fraudulent financial reporting ). 2(1), 13–25.
Muuna, A. N., Prastikawati, E., Laili, A. N., Sari, M. W., & Mustoffa, A. F. (2023). Asimetri Informasi Dan Teori Keagentan Pada Pengungkapan Laporan Keuangan. Jurnal Akuntansi dan Pajak, 23(02), 1–8.
Noviani, D. S., Zakaria, A., & Nasution, H. (2024). Pengaruh Fraud Pentagon Terhadap Fraudulent Financial Reporting. Jurnal Revenue : Jurnal Ilmiah Akuntansi, 5(1), 1048–1057. https://doi.org/10.46306/rev.v5i1.551
Nurhayati, N. (2024). Pengaruh Fraud Hexagon Terhadap Kemungkinan. Nunung Nurhayati | JIMEB VOLUME, 1(3), 1–17.
Nurhidayah, D. A., Zakaria, A., & Musyaffi, A. M. (2026). Analisis Financial Distress dan Fraud Pentagon dengan Moderasi Firm Size Terhadap Fraudulent Financial Statement. 3(3), 197–210.
Octani, J., Dwiharyadi, A., & Djefris, D. (2021). Jurnal Akuntansi , Bisnis dan Ekonomi Indonesia Analisis Pengaruh Fraud Hexagon Terhadap Fraudulent Financial Reporting Pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Selama Tahun 2017-2020. 1(1), 36–49.
Putri, A. C., & Suhartono, S. (2023). Kemampuan Kualitas Audit Memoderasi Pengaruh Fraud Hexagon Terhadap Fraudulent Financial Statements. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 53(1), 1–19. http://publications.lib.chalmers.se/records/fulltext/245180/245180.pdf%0Ahttps://hdl.handle.net/20.500.12380/245180%0Ahttp://dx.doi.org/10.1016/j.jsames.2011.03.003%0Ahttps://doi.org/10.1016/j.gr.2017.08.001%0Ahttp://dx.doi.org/10.1016/j.precamres.2014.12
Putri, L. M., & Qintharah, Y. N. (2023). Pengaruh Financial Target, Ineffective Monitoring, dan Financial Distress Terhadap Kecurangan Laporan Keuangan. Jurnal Riset Akuntansi & Komputerisasi Akuntansi, 14(1), 96–110.
Riskiani, H. (2019). Pengaruh Financial Stability , Ukuran Perusahaan , Kondisi Industri Terhadap Kecurangan Pelaporan Keuangan Pada Perusahaan yang Bergerak dibidang Keuangan yang Terdaftar di BEI Periode 2018-2019. 4, 101–116.
Salsabila, S., & Saifi, M. (2017). Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan Badan Usaha Milik Negara (Bumn) Yang Terdaftar Di Bursa Efek …. Jurnal Administrasi Bisnis, 50(3), 108–117. http://eprints.stiei-kayutangi-bjm.ac.id/1146/
Sandra, S., & Agoes, S. (2025). Pengaruh Financial Reporting Quality Dan Fraudulent Accounting Terhadap Investment Efficiency Dengan Asymmetry Information Sebagai Variabel Moderasi. Maret, 5(1), 160–180.
Sari, M., & Mappanyukki, R. (2023). Financial Stability, Monitoring, and Replacement Directors on Fraudulent Financial Reporting. Jurnal Akuntansi Keuangan dan Bisnis, 15(2), 607–616. https://doi.org/10.35143/jakb.v15i2.5363
Setyawati, D., Koeswayo, P. S., & Puspitasari, E. (2023). Pengaruh Audit Fee Terhadap Integritas Laporan Keuangan Dengan Kepemilikan Institusional Sebagai Variabel Pemoderasi. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 7(1), 17–37. https://doi.org/10.31955/mea.v7i1.2846
Sihombing, T., & Eirene Panggulu, G. (2022). Fraud Hexagon Theory And Fraudulent Financial Statement In IT Industry In Asean. Jurnal Reviu Akuntansi dan Keuangan, 12(3), 524–544. https://doi.org/10.22219/jrak.v12i3.23334
Syurmita, S., Nisa, I. S., & Syafei, A. W. (2024). Analisis Pengaruh Teori Fraud Hexagon dalam Mendeteksi Kecurangan Pelaporan Keuangan. Jurnal Al Azhar Indonesia Seri Ilmu Sosial, 5(1), 41. https://doi.org/10.36722/jaiss.v5i1.2710
Tantri, I. A., & Chariri, A. (2023). KARAKTERISTIK AUDITOR DAN. 6(2), 269–286.
Urbachh, N., & Alfian, A. H. (2021). ANALISIS FINANCIAL STABILITY, INEFFECTIVE MONITORING, DAN OPINI AUDIT TERHADAP KECURANGAN LAPORAN KEUANGAN. Corporate Sustainability-A New Paradigm, 32(3), 56–71.
Utami, R. R., Murni, Y., & Azizah, W. (2022). Pengaruh Financial Target, Ineffective Monitoring, Pergantian Auditor, dan Perubahan Direksi Terhadap Kecurangan Laporan Keuangan. Widyakala: Journal of Pembangunan Jaya University, 9(2), 99. https://doi.org/10.36262/widyakala.v9i2.572
Wulansari, R., & Handayani, R. S. (2025). Detecting Financial Statement Fraud Using Hexagon Theory: The Role of Effective Monitoring. Jurnal Proaksi, 12(2), 138–155. https://doi.org/10.32534/jpk.v12i2.6989
Yanti, L. D., & Monica. (2024). Strategi Deteksi Kecurangan dalam Laporan Keuangan : Analisa Fraud Triangle. eCo-Fin, 6(2), 152–165. https://doi.org/10.32877/ef.v6i2.1258
Yanti, L. D., & Riharjo, I. B. (2021). Pendeteksian Kecurangan Pelaporan Keuangan Menggunakan Fraud Pentagon Theory. Jurnal Ilmu dan Riset Akuntansi, 10(5), 1–23.
Yulianti, V., Wulandari, D. S., & Sopiah, S. (2023). Analisis Stabilitas Keuangan dan Tekanan Eksternal Terhadap Kecurangan Laporan Keuangan dengan Pendekatan Teori Keagenan. Journal of Trends Economics and Accounting Research, 3(4), 519–528. https://doi.org/10.47065/jtear.v3i4.643
Yustikasari, Y., & Sari, Y. P. (2024). Pengaruh Financial Stability, Ineffective Monitoring, Change In Auditor, Change In Director, And CEO Picture Terhadap Fraudulent Financial Statement. Monex Journal Research Accounting Politeknik Tegal, 13(01), 120–135. https://doi.org/10.30591/monex.v13i01.6194
Zalena, M. A., Darwis, H., Suryaningsih, M., & Saleh, R. (2023). Analysis of the Effect of Fraud Hexagon on Fraud of Financial Statements. 6(11), 389–398.
Copyright (c) 2026 Tirza Venisia Sinambela, Sri Rahayu, Riski Hernando
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
.png)
.png)
