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FRAUD HEXAGON TERHADAP KECURANGAN LAPORAN KEUANGAN DENGAN KOMPLEKSITAS AKUNTANSI SEBAGAI VARIABEL MODERASI PADA SEKTOR KEUANGAN

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ABSTRACT Fraud Hexagon on Financial Statement Fraud with Accounting Complexity as a Moderating Variable in Financial Sector Companies Financial statement fraud is a form of fraud that has a significant impact on corporate sustainability and public trust, particularly in the financial sector. This study aims to analyze the influence of the six elements of the Fraud Hexagonpressure, opportunity, rationalization, capability, ego, and collusion on financial statement fraud in financial sector companies listed on the Indonesia Stock Exchange during the 2020-2024 period, as well as to examine the role of accounting complexity as a moderating variable. This research employs a quantitative approach using panel data regression analysis. Model selection was conducted through the Chow test and Hausman test, which indicated that the Fixed Effect Model was the most appropriate estimation model. The results show that pressure, opportunity, rationalization, and collusion have a significant effect on financial statement fraud, while capability and ego do not have a significant effect. Accounting complexity is able to moderate the influence of pressure and collusion, but not all elements of the Fraud Hexagon. This study is limited to the financial sector and a specific observation period. The findings provide practical implications for regulators and management in strengthening internal control systems within financial sector companies. Keywords: Accounting Complexity, Financial Statement Fraud, Fraud Hexagon

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Detail Information

Series Title

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Call Number

T1923142025

Publisher

Palembang : Prodi Magister Ilmu Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xviii, 176 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.307

Content Type

Text

Media Type

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Carrier Type

-

Edition

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Subject(s)

kecurangan laporan keuangan
Prodi Magister Ilmu Akuntansi

Specific Detail Info

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Statement of Responsibility

MI

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