FINANCIAL STATEMENT FRAUD AND ITS DETERMINANTS
EVIDENCE FROM THE FRAUD HEXAGON MODEL IN INDONESIAN MINING COMPANIES
DOI:
https://doi.org/10.37932/mg9h6d54Kata Kunci:
Model HU penipuan, peluang, penipuan laporan keuangan, perusahaan pertambanganAbstrak
Studi ini meneliti pengaruh faktor-faktor model heksagon kecurangan—stimulus, kemampuan, peluang, rasionalisasi, dan integritas—terhadap kecurangan laporan keuangan pada perusahaan pertambangan Indonesia yang terdaftar di Bursa Efek Indonesia (IDX) selama tahun 2018–2023. Dengan menggunakan purposive sampling, 40 perusahaan dipilih, menghasilkan 240 observasi yang dianalisis melalui regresi data panel dengan Stata 17. Temuan menunjukkan bahwa peluang dan integritas secara signifikan memengaruhi kecurangan laporan keuangan, sedangkan stimulus, kemampuan, dan rasionalisasi tidak memiliki dampak yang signifikan. Hasil ini menyoroti bahwa pengendalian internal yang lemah dan integritas manajerial yang rendah meningkatkan kemungkinan pelaporan yang curang. Studi ini mendukung Teori Berlian Kecurangan dan memberikan implikasi praktis untuk memperkuat pengendalian internal dan budaya etika untuk mengurangi risiko kecurangan.
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