Analisis Fraud Hexagon Terhadap Kecurangan Laporan Keuangan Pada Perusahaan Sektor Food and Beverage Yang Terdaftar Pada BEI 2020-2024
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Abstract
Penelitian ini bertujuan menganalisis pengaruh target keuangan, total akrual aset, external pressure, efektivitas pengawasan, pergantian direksi, dan pergantian auditor terhadap kecurangan laporan keuangan berdasarkan perspektif Fraud Hexagon. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder perusahaan yang terdaftar di Bursa Efek Indonesia. Variabel dependen diukur menggunakan F-Score Model, sedangkan variabel independen diproksikan melalui Return on Assets, Total Accrual to Total Assets, Debt to Asset Ratio, proporsi komisaris independen, pergantian direksi, dan pergantian auditor. Kajian menunjukkan bahwa tekanan keuangan dan tekanan eksternal merupakan faktor dominan yang mendorong terjadinya manipulasi laporan keuangan. Temuan ini memperkuat relevansi Fraud Hexagon sebagai alat deteksi kecurangan pelaporan.
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