Kecurangan Laporan Keuangan Dalam Perspektif Fraud Hexagon

Abstract

Purpose: Financial statement fraud is a fraudulent act that causes the largest average loss of Rp11.01 billion per case (ACFE Indonesia, 2020). The purpose of this study is to investigate the effect of financial target, financial stability, external pressure, changes in directors, the number of CEO photos and government projects on financial statement fraud. Effective monitoring and external audit quality are the moderating variables in this research. The moderating variable is used to determine whether it can weaken the influence of independent variables on dependent variables. Methodology/approach: This study use 110 secondary data from transportation and logistics companies listed on the Indonesia Stock Exchange for the period 2017-2021. The method used is moderating regression analysis. This research use SPSS 26 as data processing tools. Findings: The results show that financial target have a significant effect on financial statement fraud. The study also indicate that effective monitoring and external audit quality as moderating variables play important roles in decreasing the influence of independent variables on financial statement fraud. Practical and Theoretical Contribution/Originality: This research contributes by using effective monitoring and external audit quality as moderating variable, thereby providing a broader insight. Research Limitation: The limitation of this research is the use of a relatively small sample size, which makes the result of this study can not be generalized.