Analisis Vousinas Fraud Hexagon Theory terhadap Pendeteksian Kecurangan Laporan Keuangan pada Perusahaan Jasa yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022

Abstract

This study aims to analyze and determine the influence of the elements of Vousinas Fraud Hexagon Theory in detecting financial statement fraud in Infrastructure, Utilities, and Transportation Sector Service Companies listed on the Indonesia Stock Exchange in 2018- 2022. In addition, this study also aims to find out whether Internal Control can be used as a moderating variable in this research model. The population of this study is Service Companies in the Infrastructure, Utilities, and Transportation Sectors consisting of 79 companies. Sample selection was carried out by the purposive sampling method, so that 44 samples with 220 units of analysis were obtained. The data used is secondary data derived from the company's financial statements which can be accessed through the Indonesia Stock Exchange (www.idx.co.id) website and related company websites. The results of the study show that partially the variables Financial Target, External Auditor Quality, CEO Educational Background, and Political Connection have a significant influence on Financial Statement Fraud. Meanwhile, the variables Total Accrual to Total Assets, Managerial Ownership, and Cooperation with Government Projects have no effect on Financial Statement Fraud. Meanwhile, the results of the Moderated Regression Analysis test in this study show that the moderation variable of Internal Control is able to moderate the influence of Financial Target, External Auditor Quality, Total Accrual to Total Asset, CEO Educational Background, Managerial Ownership, and Cooperation with Government Projects against Financial Statement Fraud in Infrastructure, Utilities, and Transportation Sector Service Companies listed on the Indonesia Stock Exchange in 2018-2022.