Fraud Hexagon Sebagai Prediktor Kecurangan Laporan Keuangan Perusahaan Perbankan Tahun 2021-2022

Claresta, Jesslyn (2024) Fraud Hexagon Sebagai Prediktor Kecurangan Laporan Keuangan Perusahaan Perbankan Tahun 2021-2022. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

The increase in cases of banking fraud which resulted in large losses for Indonesia is a serious concern because it is ranked first in terms of the largest losses. This fraud occurs because of Stimulus, Opportunity, Rationalization, Capability, Arrogance and Collusion from both internal and external parties. This indicator is known as the hexagon theory of fraud. Fraud committed has an impact on assessing the accuracy and reliability of financial reports, including affecting the amount of tax, fines paid, and the audit process. The aim of this research is to determine the influence of the Fraud Hexagon: Stimulus, Opportunity, Rationalization, Capability, Arrogance, and Collusion in detecting financial statement fraud using the Beneish M-Score Model from China. Development of the Beneish M-Score Model which is calculated using these nine indicators is not necessarily the same as the characteristics of public companies in the United States. This model has been used to see the opportunities that exist for companies in the Indonesian capital market. Researchers want to test the Chinese Beneish M-Score Model used in the Indonesian capital market. The aim of the research is the accuracy of the Fraud Hexagon in updating the Beneish M-Score Model for banking companies in the Indonesian capital market. This form of research uses quantitative methods. The data used is data in the form of the company's annual financial report on the Indonesia Stock Exchange for 2021-2022. Data collection techniques were carried out using Research Research, documentation and literature study. Analysis technique with a statistical approach using the eviews 10 tool.

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