Pendeteksian Fraudulent Financial Reporting dengan Menggunakan Fraud Heptagon Analysis

Dinny Kharisma Nur Azizah, Shinta Permata Sari

Abstract


Fraudulent financial reporting perlu dideteksi sejak awal guna meminimalisasi kerugian perusahaan dan sebagai upaya preventif terhadap fraud dalam perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh elemen Fraud Heptagon Theory yang terdiri atas pressure, opportunity, rationalization, competence, arrogance, culture, dan religiosity terhadap fraudulent financial reporting pada perusahaan sektor basic material yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024. Penelitian ini menggunakan metode kuantitatif dengan pendekatan kausal. Sampel penelitian ditentukan menggunakan teknik purposive sampling dan diperoleh 145 data yang memenuhi kriteria. Fraudulent financial reporting diukur menggunakan Dechow F-Score Model, sedangkan variabel independen diukur berdasarkan indikator dalam Fraud Heptagon Theory. Analisis data dilakukan dengan regresi berganda menggunakan WarpPLS. Hasil penelitian menunjukkan bahwa opportunity dan rationalization berpengaruh dan culture berpengaruh terhadap fraudulent financial reporting, sedangkan pressure, competence, arrogance, dan religiosity tidak berpengaruh terhadap fraudulent financial reporting.

Keywords


Fraud Heptagon Theory; Fraudulent Financial Reporting; Fraud Detection

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DOI: https://doi.org/10.17509/ijdb.v6i1.105359

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