Pengaruh Faktor-Faktor Fraud Hexagon terhadap Potensi Kecurangan Laporan Keuangan pada Perusahaan Kesehatan Periode 2020-2024
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Abstract
Kecurangan laporan keuangan merupakan ancaman serius yang dapat merusak kepercayaan investor dan stabilitas keuangan perusahaan, khususnya pada sektor kesehatan yang tumbuh pesat pasca pandemi namun rentan terhadap manipulasi seperti kasus PT Indofarma Tbk. Oleh karena itu, penelitian ini bertujuan untuk menguji pengaruh faktor-faktor dalam teori fraud hexagon terhadap potensi kecurangan laporan keuangan menggunakan proksi Dechow F-Score. Desain penelitian ini menggunakan pendekatan eksplanatori kuantitatif dengan teknik analisis regresi logistik. Objek penelitian mencakup sampel sebanyak 19 perusahaan di sektor kesehatan yang terdaftar secara resmi di Bursa Efek Indonesia selama periode pengamatan tahun 2020 hingga 2024, menghasilkan 95 data observasi. Hasil pengujian membuktikan bahwa variabel target keuangan dan ketidakefektifan monitoring memiliki pengaruh negatif terhadap potensi kecurangan laporan keuangan. Di sisi lain, stabilitas keuangan, tekanan eksternal, pergantian direksi, hubungan politik, karakteristik industri, pergantian auditor, dan dualitas CEO terbukti tidak berpengaruh. Implikasi teoritis penelitian ini mendukung teori keagenan mengenai pengawasa. Selain itu, secara praktis mengindikasikan bahwa perusahaan perlu menetapkan target kinerja secara realistis serta memperkuat fungsi dewan komisaris independen guna memitigasi risiko manipulasi laporan keuangan.
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