ANALISIS PENGARUH FRAUD HEXAGON TERHADAP INDIKASI FRAUDULENT FINANCIAL REPORTING SEKTOR PUBLIK: STUDI EMPIRIS PADA PEMERINTAH DAERAH DI INDONESIA TAHUN 2018-2020

QODARINA, NURLAELY (2023) ANALISIS PENGARUH FRAUD HEXAGON TERHADAP INDIKASI FRAUDULENT FINANCIAL REPORTING SEKTOR PUBLIK: STUDI EMPIRIS PADA PEMERINTAH DAERAH DI INDONESIA TAHUN 2018-2020. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh fraud hexagon theory (tekanan, kapabilitas, kesempatan, rasionalisasi, arogansi, dan kolusi) terhadap indikasi fraudulent financial reporting. Populasi dari penelitian ini adalah pemerintah daerah yang terdiri dari pemerintah kota dan kabupaten seluruh Indonesia selama tahun 2018 s.d. 2020. Pemilihan sampel menggunakan metode purposive sampling dan menghasilkan 1.515 observasi. Model analisis data yang digunakan pada penelitian ini adalah analisis regresi logistik biner dengan menggunakan bantuan aplikasi STATA 17. Hasil penelitian ini menunjukkan bahwa tekanan dan kesempatan berpengaruh positif terhadap indikasi fraudulent financial reporting pada pemerintah daerah. Sedangkan kapabilitas, rasionalisasi, arogansi, dan kolusi tidak berpengaruh terhadap fraudulent financial reporting pada pemerintah daerah. This study aims to examine the influence of the fraud hexagon theory (pressure, capability, opportunity, rationalization, arrogance, and collusion) on the indication of fraudulent financial reporting. The population of this research consists of local governments, including city and district governments throughout Indonesia from 2018 to 2020. The sample was selected using purposive sampling method, resulting in 1.515 observations. The data analysis model used in this study is binary logistic regression analysis with the assistance of STATA 17 software. The results of this study indicate that pressure and opportunity have a positive influence on the indication of fraudulent financial reporting in local governments. However, capability, rationalization, arrogance, and collusion do not have a significant influence on fraudulent financial reporting in local governments.

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