ANALISIS PENGARUH FRAUD HEXAGON TERHADAP FRAUDULENT FINANCIAL REPORTING (Studi Pada Perusahaan Manufaktur yang Terdaftar Di Jakarta Islamic Index Tahun 2018-2023)

JENI, DISTI SHELA (2025) ANALISIS PENGARUH FRAUD HEXAGON TERHADAP FRAUDULENT FINANCIAL REPORTING (Studi Pada Perusahaan Manufaktur yang Terdaftar Di Jakarta Islamic Index Tahun 2018-2023). Diploma thesis, UIN Raden Intan Lampung.

	PDF Download (5MB)
	PDF Restricted to Repository staff only Download (6MB)

Abstract

ABSTRAK Fraudulent financial reporting merupakan permasalahan serius yang dapat menimbulkan kerugian besar bagi perusahaan. Tekanan untuk menampilkan kinerja keuangan yang baik, mendorong manajemen untuk melakukan kecurangan demi mempertahankan citra dan memenuhi ekspektasi pemangku kepentingan. Teori Fraud hexagon menjadi pendekatan komprehensif dalam menganalisis kecurangan tersebut. Penelitian ini fokus pada perusahaan manufaktur yang terdaftar di Jakarta Islamic Index, mengingat pentingnya sektor ini dalam perekonomian dan tingginya kepercayaan investor terhadap saham syariah. Penelitian ini bertujuan menguji pengaruh faktor faktor fraud hexagon terhadap fraudulent financial reporting pada perusahaan-perusahaan tersebut. Penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif. Teknik pengambilan data melalui data sekunder berupa annual report yang diperoleh dari website www.idx.co.id. Populasi terdiri dari 14 perusahaan, dengan teknik purposive sampling yang menghasilkan 5 sampel perusahaan selama 6 tahun pengamatan (2018-2023). Teknik analisis data menggunakan analisis regresi logistik dengan bantuan perangkat lunak IBM SPSS Versi 30. Hasil penelitian menunjukkan bahwa variabel financial target, financial stability, change in auditor, change in director, frequent number of CEO’s picture, dan government project secara parsial tidak berpengaruh signifikan terhadap fraudulent financial reporting. Sebaliknya, variabel external pressure dan ineffective monitoring secara parsial berpengaruh signifikan terhadap fraudulent financial reporting. Sedangkan secara simultan, seluruh variabel independen tidak berpengaruh signifikan terhadap fraudulent financial reporting. Dalam perspektif bisnis Islam, fraudulent financial reporting dilarang oleh Allah SWT karena menimbulkan kemudharatan dan kerugian bagi banyak pihak. Kata kunci: Teori Fraud Hexagon, Fraudulent Financial Reporting, Perspektif Bisnis Islam. ABSTRACT Fraudulent financial reporting is a serious problem that can cause big losses for companies. The pressure to display good financial performance encourages management to commit fraud in order to maintain its image and meet stakeholders expectations. The Fraud hexagon theory is a comprehensive approach in analyzing fraud. This research focuses on manufacturing companies listed in the Jakarta Islamic Index, given the importance of this sector in the economy and the high level of investor confidence in Islamic stocks. This study aims to examine the influence of fraud hexagon factors on fraudulent financial reporting in these companies. This study uses a quantitative method with a descriptive approach. The data collection technique through secondary data is in the form of an annual report obtained from the www.idx.co.id website. The population consists of 14 companies, with a purposive sampling technique that produces 5 samples of companies for 6 years of observation (2018-2023). The data analysis technique uses logistic regression analysis with the help of IBM SPSS Version 30 software. The results showed that the variables of financial target, financial stability, change in auditor, change in director, frequent number of CEO's picture, and government project partially did not have a significant effect on fraudulent financial reporting. On the contrary, external pressure and ineffective monitoring variables partially had a significant effect on fraudulent financial reporting. Meanwhile, simultaneously, all independent variables did not have a significant effect on fraudulent financial reporting. From the perspective of Islamic business, fraudulent financial reporting is prohibited by Allah SWT because it causes harm and losses to many parties. Keywords: Fraud Hexagon Theory, Fraudulent Financial Reporting, Islamic Business Perspective.

Actions (login required)

View Item