Pengaruh Financial Stability, Financial Target, dan Corporate Social Responbility terhadap Financial Fraud
Keywords:
Financial Fraud; Financial Stability; Financial Target; CSR
Abstract
Sektor perbankan merupakan sektor penting dalam perekonomian, namun tidak luput dari risiko financial fraud yang dapat merugikan perusahaan dan pemangku kepentingan. Bahkan, pada saat ini financial fraud telah menjangkiti perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini bertujuan untuk menganalisis lebih lanjut mengenai pengaruh financial target, financial stability, dan Corporate Social Responsibility terhadap financial fraud pada perusahaan perbankan yang terdaftar di BEI periode 2021-2023. Sebanyak 108 laporan keuangan bank diseleksi menggunakan purposive sampling. Penelitian kuantitatif ini menggunakan data sekunder yang dianalisis dengan metode Regresi Linier Berganda melalui SPSS. Hasil penelitian menunjukan bahwa Financial Stability berpengaruh positif signifikan terhadap Financial Fraud. Temuan ini menolak hipotesis awal yang memprediksi arah pengaruh yang negatif mengindikasikan bahwa stabilitas keuangan justru dapat memicu terjadinya fraud. Selanjutnya, pada temuan Financial Target berpengaruh positif signifikan terhadap Financial Fraud. Hasil ini mendukung hipotesis awal bahwa tekanan untuk mencapai target finansial dapat mendorong seseorang memanipulasi laporan keuangan. Temuan terakhir pada Corporate Social Responbility (CSR) tidak memiliki pengaruh signifikan terhadap Financial Fraud dan mengindikasikan bahwa dualisme peran CSR (sebagai pencegah sekaligus alat kamuflase) dapat menetralkan dampaknya. Implikasi penelitian ini berupa kontribusi dan bukti empiris bahwa financial stability dan financial target merupakan faktor yang signifikan, sedangkan, CSR tidak secara signifikan memengaruhi financial fraud.
References
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Hu, H., Dou, B., & Wang, A. (2019). Corporate social responsibility information disclosure and corporate fraud-"risk reduction" effect or “window dressing” effect? Sustainability (Switzerland), 11(4). https://doi.org/10.3390/su11041141
Humphrey, E. A., Isenmilia, P. A., & Omoye, A. S. (2023). Fraud Pentagon: Detection of Financial Statement Fraud in a Firm. Mediterranean Journal of Social Sciences, 14(6), 102. https://doi.org/10.36941/mjss-2023-0040
Izzalqurny, T. R., Subroto, B., & Gofar, A. (2019). View of Relationship between Financial Ratio and Financial Statement Fraud Risk Moderated by Auditor Quality.pdf (pp. 34–43). International Journal of Research in Business and Social Sciencei.
Jao, R., Mardiana, A., Holly, A., & Chandra, E. (2020). Pengaruh Financial Target dan Financial Stability terhadap Financial Statement Fraud. Journal of Management, 4(1), 27–42. https://doi.org/10.37531/yum.v11.76
Jihan Octani, Dwiharyadi, A., & Dedy Djefris. (2022). Analisis Pengaruh Fraud Hexagon Terhadap Fraudulent Financial Reporting Pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Selama Tahun 2017-2020. Jurnal Akuntansi, Bisnis Dan Ekonomi Indonesia (JABEI), 1(1), 36–49. https://doi.org/10.30630/jabei.v1i1.9
K.R, S., & John J, W. (2009). Financial accounting video library : selections from DCCCD telecourse. McGraw-Hill.
Kapoor, S. (2023). Case Study: FTX and Sam Bankman-Fried. https://sevenpillarsinstitute.org/case-study-ftx-and-sam-bankman-fried/
Khamainy, A. H., Amalia, M. M., Cakranegara, P. A., & Indrawati, A. (2022). Financial Statement Fraud: The Predictive Relevance of Fraud Hexagon Theory. Journal of Accounting and Strategic Finance, 5(1), 110–133. https://doi.org/10.33005/jasf.v5i1.249
Kurpierz, J. R., & Smith, K. (2020). The greenwashing triangle: adapting tools from fraud to improve CSR reporting. Sustainability Accounting, Management and Policy Journal, 11(6), 1075–1093. https://doi.org/10.1108/SAMPJ-10-2018-0272
Li, X., Kim, J. B., Wu, H., & Yu, Y. (2021). Corporate Social Responsibility and Financial Fraud: The Moderating Effects of Governance and Religiosity. Journal of Business Ethics, 170(3), 557–576. https://doi.org/10.1007/s10551-019-04378-3
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Meiryani, Amri, M. A., Sudrajat, J., & Riantono, I. E. (2020). The effect of financial target and financial stability on fraudulent financial statements. Journal of Critical Reviews, 7(6), 692–699. https://doi.org/10.31838/jcr.07.06.121
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Safiq, M., & Seles, W. (2019). The Effects of External Pressures, Financial Targets and Financial Distress on Financial Statement Fraud. 73, 57–61. https://doi.org/10.2991/aicar-18.2019.13
Santoso, J. T., Wibowo, A., & Sulartopo, S. (2024). the Effect of Covid-19 on the Stability of the Financial Industry. International Journal of Professional Business Review, 9(7), e02920. https://doi.org/10.26668/businessreview/2024.v9i7.2920
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Sitoresmi, D., Fakhruddin, I., Fitriati, A., & Setyadi, edi joko. (2024). Pengaruh Fraud Pentagon Theory Dalam Mendeteksi Fraudulent Financial Reporting Dengan F-Score Model. 8, 4341–4352. http://repository.unissula.ac.id/id/eprint/33871%0Ahttp://repository.unissula.ac.id/33871/1/Akuntansi_31402200106_fullpdf.pdf
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Yadiati, W., Rezwiandhari, A., & Ramdany. (2023). Detecting Fraudulent Financial Reporting In State-Owned Company: Hexagon Theory Approach. JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi, 10(1), 128–147. https://doi.org/10.30656/jak.v10i1.5676
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Bader, A. A., Abu Hajar, Y. A., Weshah, S. R. S., & Almasri, B. K. (2024). Predicting Risk of and Motives behind Fraud in Financial Statements of Jordanian Industrial Firms Using Hexagon Theory. Journal of Risk and Financial Management, 17(3). https://doi.org/10.3390/jrfm17030120
Bai, H. (2024). Influence of Corporate Governance Structure on Financial Fraud in Listed Companies. Advances in Economics, Management and Political Sciences, 77(1), 231–235. https://doi.org/10.54254/2754-1169/77/20241713
Bilkis, M. saba. (2022). Pengaruh Pentagon Fraud sebagai Management Fraud Propensity Factors dan Corporate Social Responsibility Terhadap Fraudulent Financial Statement dengan Good Corporate Governance sebagai Variabel Moderasi (Studi Empiris Perusahaan BUMN yang Terdaftar di Bur. 33(1), 1–12.
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Meiryani, Amri, M. A., Sudrajat, J., & Riantono, I. E. (2020). The effect of financial target and financial stability on fraudulent financial statements. Journal of Critical Reviews, 7(6), 692–699. https://doi.org/10.31838/jcr.07.06.121
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Safiq, M., & Seles, W. (2019). The Effects of External Pressures, Financial Targets and Financial Distress on Financial Statement Fraud. 73, 57–61. https://doi.org/10.2991/aicar-18.2019.13
Santoso, J. T., Wibowo, A., & Sulartopo, S. (2024). the Effect of Covid-19 on the Stability of the Financial Industry. International Journal of Professional Business Review, 9(7), e02920. https://doi.org/10.26668/businessreview/2024.v9i7.2920
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Setyarini, A. (2020). ANALISIS PENGARUH CAR, NPL, NIM, BOPO, LDR TERHADAP ROA (Studi Pada Bank Pembangunan Daerah Di Indonesia Periode 2015-2018). Research Fair Unisri, 4(1), 282–290. https://doi.org/10.33061/rsfu.v4i1.3409
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Sitepu, R. B., Silalahi, W. F. T., & Hutajulu, A. J. B. B. (2022). Analysis Of The Effects Of Modal Structure, Fraud In Financial Statements, CSR Quality On Profit Quality With Audit Quality As Moderating Variable Terhadap Kualitas Laba Dengan Kualitas Audit Sebagai Variabel Moderating. Management Studies and Entrepreneurship Journal, 3(3), 1248–1263. http://journal.yrpipku.com/index.php/msej
Sitoresmi, D., Fakhruddin, I., Fitriati, A., & Setyadi, edi joko. (2024). Pengaruh Fraud Pentagon Theory Dalam Mendeteksi Fraudulent Financial Reporting Dengan F-Score Model. 8, 4341–4352. http://repository.unissula.ac.id/id/eprint/33871%0Ahttp://repository.unissula.ac.id/33871/1/Akuntansi_31402200106_fullpdf.pdf
Subiyanto, B., Pradani, T., & Divian, D. T. N. (2022). Influence of External Pressure, Financial Stability, and Financial Target on Fraud Financial Reporting. BIRCI-Journal: Budapest International Research and Critics Institute-Journal, 21, 12012–12021. https://bircu-journal.com/index.php/birci/article/view/5035
Supartoyo, Y. H., Juanda, B., Firdaus, M., & Effendi, J. (2018). Pengaruh Sektor Keuangan Bank Perkreditan Rakyat terhadap Perekonomian Regional Wilayah Sulawesi. Kajian Ekonomi Dan Keuangan, 2(1), 15–38. https://doi.org/10.31685/kek.v2i1.207
Sutisna, U., Yazid, H., & Lestari, T. (2022). The effect of fraud diamond and financial stability on fraudulent financial statement with anti fraud as a moderating variable. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 4(12), 5368–5378. https://doi.org/10.32670/fairvalue.v4i12.1783
Syafitri, M., Ermaya, H. N. ., & Putra, A. . (2017). Dampak Corporate Governance, Financial Stability, dan Financial Target Dalam Kecurangan Laporan Keuangan. Universitas Nusantara PGRI Kediri, 01, 1–7.
Vousinas, G. L. (2019). Advancing theory of fraud: the S.C.O.R.E. model. Journal of Financial Crime, 26(1), 372–381. https://doi.org/10.1108/JFC-12-2017-0128
Yadiati, W., Rezwiandhari, A., & Ramdany. (2023). Detecting Fraudulent Financial Reporting In State-Owned Company: Hexagon Theory Approach. JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi, 10(1), 128–147. https://doi.org/10.30656/jak.v10i1.5676
Yulianti, Y., Pratami, S. R., Widowati, Y. S., & Prapti, L. (2019). Influence of fraud pentagon toward fraudulent financial reporting in Indonesia an empirical study on financial sector listed in Indonesian stock exchange. International Journal of Scientific and Technology Research, 8(8), 237–242.
ACFE. (2019). Survei Fraud Indonesia 2019. Indonesia Chapter #111, 53(9), 1–76. https://acfe-indonesia.or.id/survei-fraud-indonesia/
Afiah, E. T., & Aulia, V. (2020). Financial Stability, Financial Targets, Effective Monitoring Dan Rationalization Dan Kecurangan Laporan Keuangan. Jurnal Revenue : Jurnal Ilmiah Akuntansi, 1(1), 90–100. https://doi.org/10.46306/rev.v1i1.9
Agustina, R. D., & Pratomo, D. (2019). Pengaruh Fraud Pentagon Dalam Mendeteksi Kecurangan Pelaporan Keuangan. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 3(1), 44–62. https://doi.org/10.31955/mea.vol3.iss1.pp44-62
Ahmed Ibrahim, A., Mohammad, A., Alkaris, M., & Mohamed, A. (2023). Financial Reporting Fraud: Common Cases, Indicators and Detection Methods. Kujms, 12(January), 13–31. https://www.researchgate.net/publication/367236454_FINANCIAL_REPORTING_FRAUD_COMMON_CASES_INDICATORS_AND_DETECTION_METHODS
Andia, S. (2024). African Journal of Commercial Fraud Prevention Strategies and Financial Stability of Insurance Companies in Kenya. 5(1), 42–50. https://doi.org/10.59413/ajocs/v5.i1.6
Annisya, M., Lindrianasari, & Asmaranti, Y. (2016). PENDETEKSIAN KECURANG LAPORAN KEUANGAN MENGGUNAKAN FRAUD DIAMOND. Jurnal Bisnis Dan Ekonomi (JBE), 23(1), 72–89.
Arienanda, D., & Nelliyaningsih. (2019). Pengaruh Corporate Social Responsibility (Csr) Di Taman Cikapayang-Dago Terhadap Citra Perusahaan (Studi Pada Pt Tiki Jalur Nugraha Ekakurir (Jne)-Cabang. Telkomuniversity.Ac.Id, 5, No. 2(Agustus 2019), 667–673. https://openlibrarypublications.telkomuniversity.ac.id/index.php/appliedscience/article/view/10148
Aroghene, K. (2023). Fraud and its Effect on the Stability of Financial Institutions in Nigeria. International Journal of Academic Multidisciplinary Research, 7(February), 150–155. www.ijeais.org/ijamr
Ashma’, F. U. (2022). PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN STABILITAS KEUANGAN TERHADAP FINANCIAL FRAUD DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI.
Ashma’, F. U., & Laksmi, A. C. (2023). Corporate Social Responsibility dan Stabilitas Keuangan terhadap Financial Fraud: Peran Moderasi dari Kualitas Audit. Reviu Akuntansi Dan Bisnis Indonesia, 7(1), 134–152. https://doi.org/10.18196/rabin.v7i1.17739
Asrori, A., Amal, M. I., & Harjanto, A. P. (2019). Company characteristics on the reporting index of corporate social and environmental disclosure in Indonesian public companies. International Journal of Energy Economics and Policy, 9(5), 481–488. https://doi.org/10.32479/ijeep.7990
Association of Certified Fraud Examiners (ACFE). (2018). Report To the Nations 2018 Global Study on Occupational Fraud and Abuse.
Bader, A. A., Abu Hajar, Y. A., Weshah, S. R. S., & Almasri, B. K. (2024). Predicting Risk of and Motives behind Fraud in Financial Statements of Jordanian Industrial Firms Using Hexagon Theory. Journal of Risk and Financial Management, 17(3). https://doi.org/10.3390/jrfm17030120
Bai, H. (2024). Influence of Corporate Governance Structure on Financial Fraud in Listed Companies. Advances in Economics, Management and Political Sciences, 77(1), 231–235. https://doi.org/10.54254/2754-1169/77/20241713
Bilkis, M. saba. (2022). Pengaruh Pentagon Fraud sebagai Management Fraud Propensity Factors dan Corporate Social Responsibility Terhadap Fraudulent Financial Statement dengan Good Corporate Governance sebagai Variabel Moderasi (Studi Empiris Perusahaan BUMN yang Terdaftar di Bur. 33(1), 1–12.
Didin Ijudien. (2018). Pengaruh Stabilitas Keuangan, Kondisi Industri Dan Tekanan Eksternal Terhadap Kecurangan Laporan Keuangan. Jurnal Kajian Akuntansi , 2 (1)(1), 82–97. http://jurnal.unswagati.ac.id/index.php/jka
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Djatnicka, E. W., Purba, J., & Wulandari, D. S. (2023). Fraud Triangle Perspective: Detecting Financial Statement Fraud Using the Beneish M-Score Model in Property and Real Estate Companies Listed on the Indonesia Stock Exchange. East Asian Journal of Multidisciplinary Research, 2(7), 3113–3130. https://doi.org/10.55927/eajmr.v2i7.4894
Fatmawatie, H. N. (2017). Sosial Perusahaan.
Fernando, A. (2022). Analisis Pengaruh Hexagon Fraud Theory terhadap Kecurangan Laporan Keuangan (Studi Kasus Pada Perusahaan BUMN yang Terdaftar di BEI Tahun 2017-2019) …. Kwik Kian Gie School of Business. http://eprints.kwikkiangie.ac.id/4176/%0Ahttp://eprints.kwikkiangie.ac.id/4176/10/RESUME.pdf
Hakim, M. Z., Hamdani, Hustna Dara Sarra, Alvina Anggraini, Gadis Ayu Rizky Darmala, & Elsa Audia Utami. (2024). How Fraud Hexagon Model on Financial Statement Fraud in Energy Sector Companies? International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC), 2(3), 775–794. https://doi.org/10.61990/ijamesc.v2i3.230
Hakim, M. Z., Wisdom, E., Abbas, D. S., Anggraini, A., Darmala, G. A. R., & Utami, E. A. (2024). FINANCIAL REPORTING FRAUD: AUDIT COMMITTEE AS MODERATION. International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC), 2(1), 258–276.
Handayani, R. (2018). Pengaruh Return on Assets (ROA), Leverage dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan Perbankan yang Listing di BEI Periode Tahun 2012-2015. Jurnal Akuntansi Maranatha, 10(1), 72–84. https://doi.org/10.28932/jam.v10i1.930
Harjoto, M. A. (2017). Corporate social responsibility and corporate fraud. Social Responsibility Journal, 13(4), 762–779. https://doi.org/10.1108/SRJ-09-2016-0166
Hu, H., Dou, B., & Wang, A. (2019). Corporate social responsibility information disclosure and corporate fraud-"risk reduction" effect or “window dressing” effect? Sustainability (Switzerland), 11(4). https://doi.org/10.3390/su11041141
Humphrey, E. A., Isenmilia, P. A., & Omoye, A. S. (2023). Fraud Pentagon: Detection of Financial Statement Fraud in a Firm. Mediterranean Journal of Social Sciences, 14(6), 102. https://doi.org/10.36941/mjss-2023-0040
Izzalqurny, T. R., Subroto, B., & Gofar, A. (2019). View of Relationship between Financial Ratio and Financial Statement Fraud Risk Moderated by Auditor Quality.pdf (pp. 34–43). International Journal of Research in Business and Social Sciencei.
Jao, R., Mardiana, A., Holly, A., & Chandra, E. (2020). Pengaruh Financial Target dan Financial Stability terhadap Financial Statement Fraud. Journal of Management, 4(1), 27–42. https://doi.org/10.37531/yum.v11.76
Jihan Octani, Dwiharyadi, A., & Dedy Djefris. (2022). Analisis Pengaruh Fraud Hexagon Terhadap Fraudulent Financial Reporting Pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Selama Tahun 2017-2020. Jurnal Akuntansi, Bisnis Dan Ekonomi Indonesia (JABEI), 1(1), 36–49. https://doi.org/10.30630/jabei.v1i1.9
K.R, S., & John J, W. (2009). Financial accounting video library : selections from DCCCD telecourse. McGraw-Hill.
Kapoor, S. (2023). Case Study: FTX and Sam Bankman-Fried. https://sevenpillarsinstitute.org/case-study-ftx-and-sam-bankman-fried/
Khamainy, A. H., Amalia, M. M., Cakranegara, P. A., & Indrawati, A. (2022). Financial Statement Fraud: The Predictive Relevance of Fraud Hexagon Theory. Journal of Accounting and Strategic Finance, 5(1), 110–133. https://doi.org/10.33005/jasf.v5i1.249
Kurpierz, J. R., & Smith, K. (2020). The greenwashing triangle: adapting tools from fraud to improve CSR reporting. Sustainability Accounting, Management and Policy Journal, 11(6), 1075–1093. https://doi.org/10.1108/SAMPJ-10-2018-0272
Li, X., Kim, J. B., Wu, H., & Yu, Y. (2021). Corporate Social Responsibility and Financial Fraud: The Moderating Effects of Governance and Religiosity. Journal of Business Ethics, 170(3), 557–576. https://doi.org/10.1007/s10551-019-04378-3
Liao, L., Chen, G., & Zheng, D. (2019). Corporate Social Responsibility and Financial Fraud: Evidence from China. SSRN Electronic Journal, October. https://doi.org/10.2139/ssrn.3472661
Mat, T. Z. T., Ismawi, D. S. T., & Ghani, E. K. (2019). Do perceived pressure and perceived opportunity influence employees’ intention to commit fraud? International Journal of Financial Research, 10(3), 132–143. https://doi.org/10.5430/ijfr.v10n3p132
Meiryani, Amri, M. A., Sudrajat, J., & Riantono, I. E. (2020). The effect of financial target and financial stability on fraudulent financial statements. Journal of Critical Reviews, 7(6), 692–699. https://doi.org/10.31838/jcr.07.06.121
Meutia, T. (2021). Pengaruh Pengendalian Internal, Komitmen Organisasi Dan Kesesuaian Kompensasi Terhadap Pencegahan Fraud. Jurnal Mahasiswa Akuntansi Samudra (JMAS), 2(2), 79–90.
Nurulia, E. T., Ali, J., & Suryanto, T. (2023). Analysis of the Influence of Financial Stability on Accounting Fraud (Farud) and Company Performance Improvement (Vol. 1). Atlantis Press SARL. https://doi.org/10.2991/978-2-38476-112-8_9
Redaksi. (2024). Terkuak, Modus Penipuan Rp 34 Miliar Rumah Sakit ke BPJS Kesehatan. CNBC Indonesia. https://www.cnbcindonesia.com/news/20240728155434-4-558228/terkuak-modus-penipuan-rp-34-miliar-rumah-sakit-ke-bpjs-kesehatan
Safiq, M., & Seles, W. (2019). The Effects of External Pressures, Financial Targets and Financial Distress on Financial Statement Fraud. 73, 57–61. https://doi.org/10.2991/aicar-18.2019.13
Santoso, J. T., Wibowo, A., & Sulartopo, S. (2024). the Effect of Covid-19 on the Stability of the Financial Industry. International Journal of Professional Business Review, 9(7), e02920. https://doi.org/10.26668/businessreview/2024.v9i7.2920
Saptati, R. (2024). 2024 Saatnya Percepat Transformasi Ekonomi. Media Keuangan. https://mediakeuangan.kemenkeu.go.id/article/show/2024-saatnya-percepat-transformasi-ekonomi#:~:text=“Perekonomian Indonesia juga mampu pulih,19 dengan cepat dibandingkan mayoritas
Setyarini, A. (2020). ANALISIS PENGARUH CAR, NPL, NIM, BOPO, LDR TERHADAP ROA (Studi Pada Bank Pembangunan Daerah Di Indonesia Periode 2015-2018). Research Fair Unisri, 4(1), 282–290. https://doi.org/10.33061/rsfu.v4i1.3409
Sintia, I., & Pupung Purnamasari. (2023). Pengaruh Kualitas Audit dan Financial Stability terhadap Fraud Financial Statement. Bandung Conference Series: Accountancy, 3(2), 826–834. https://doi.org/10.29313/bcsa.v3i2.8422
Sitepu, R. B., Silalahi, W. F. T., & Hutajulu, A. J. B. B. (2022). Analysis Of The Effects Of Modal Structure, Fraud In Financial Statements, CSR Quality On Profit Quality With Audit Quality As Moderating Variable Terhadap Kualitas Laba Dengan Kualitas Audit Sebagai Variabel Moderating. Management Studies and Entrepreneurship Journal, 3(3), 1248–1263. http://journal.yrpipku.com/index.php/msej
Sitoresmi, D., Fakhruddin, I., Fitriati, A., & Setyadi, edi joko. (2024). Pengaruh Fraud Pentagon Theory Dalam Mendeteksi Fraudulent Financial Reporting Dengan F-Score Model. 8, 4341–4352. http://repository.unissula.ac.id/id/eprint/33871%0Ahttp://repository.unissula.ac.id/33871/1/Akuntansi_31402200106_fullpdf.pdf
Subiyanto, B., Pradani, T., & Divian, D. T. N. (2022). Influence of External Pressure, Financial Stability, and Financial Target on Fraud Financial Reporting. BIRCI-Journal: Budapest International Research and Critics Institute-Journal, 21, 12012–12021. https://bircu-journal.com/index.php/birci/article/view/5035
Supartoyo, Y. H., Juanda, B., Firdaus, M., & Effendi, J. (2018). Pengaruh Sektor Keuangan Bank Perkreditan Rakyat terhadap Perekonomian Regional Wilayah Sulawesi. Kajian Ekonomi Dan Keuangan, 2(1), 15–38. https://doi.org/10.31685/kek.v2i1.207
Sutisna, U., Yazid, H., & Lestari, T. (2022). The effect of fraud diamond and financial stability on fraudulent financial statement with anti fraud as a moderating variable. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 4(12), 5368–5378. https://doi.org/10.32670/fairvalue.v4i12.1783
Syafitri, M., Ermaya, H. N. ., & Putra, A. . (2017). Dampak Corporate Governance, Financial Stability, dan Financial Target Dalam Kecurangan Laporan Keuangan. Universitas Nusantara PGRI Kediri, 01, 1–7.
Vousinas, G. L. (2019). Advancing theory of fraud: the S.C.O.R.E. model. Journal of Financial Crime, 26(1), 372–381. https://doi.org/10.1108/JFC-12-2017-0128
Yadiati, W., Rezwiandhari, A., & Ramdany. (2023). Detecting Fraudulent Financial Reporting In State-Owned Company: Hexagon Theory Approach. JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi, 10(1), 128–147. https://doi.org/10.30656/jak.v10i1.5676
Yulianti, Y., Pratami, S. R., Widowati, Y. S., & Prapti, L. (2019). Influence of fraud pentagon toward fraudulent financial reporting in Indonesia an empirical study on financial sector listed in Indonesian stock exchange. International Journal of Scientific and Technology Research, 8(8), 237–242.
Abbas, A. (2017). Earnings Fraud and Financial Stability. Asia Pacific Fraud Journal, 2(1), 117. https://doi.org/10.21532/apfj.001.17.02.01.010
ACFE. (2019). Survei Fraud Indonesia 2019. Indonesia Chapter #111, 53(9), 1–76. https://acfe-indonesia.or.id/survei-fraud-indonesia/
Afiah, E. T., & Aulia, V. (2020). Financial Stability, Financial Targets, Effective Monitoring Dan Rationalization Dan Kecurangan Laporan Keuangan. Jurnal Revenue : Jurnal Ilmiah Akuntansi, 1(1), 90–100. https://doi.org/10.46306/rev.v1i1.9
Agustina, R. D., & Pratomo, D. (2019). Pengaruh Fraud Pentagon Dalam Mendeteksi Kecurangan Pelaporan Keuangan. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 3(1), 44–62. https://doi.org/10.31955/mea.vol3.iss1.pp44-62
Ahmed Ibrahim, A., Mohammad, A., Alkaris, M., & Mohamed, A. (2023). Financial Reporting Fraud: Common Cases, Indicators and Detection Methods. Kujms, 12(January), 13–31. https://www.researchgate.net/publication/367236454_FINANCIAL_REPORTING_FRAUD_COMMON_CASES_INDICATORS_AND_DETECTION_METHODS
Andia, S. (2024). African Journal of Commercial Fraud Prevention Strategies and Financial Stability of Insurance Companies in Kenya. 5(1), 42–50. https://doi.org/10.59413/ajocs/v5.i1.6
Annisya, M., Lindrianasari, & Asmaranti, Y. (2016). PENDETEKSIAN KECURANG LAPORAN KEUANGAN MENGGUNAKAN FRAUD DIAMOND. Jurnal Bisnis Dan Ekonomi (JBE), 23(1), 72–89.
Arienanda, D., & Nelliyaningsih. (2019). Pengaruh Corporate Social Responsibility (Csr) Di Taman Cikapayang-Dago Terhadap Citra Perusahaan (Studi Pada Pt Tiki Jalur Nugraha Ekakurir (Jne)-Cabang. Telkomuniversity.Ac.Id, 5, No. 2(Agustus 2019), 667–673. https://openlibrarypublications.telkomuniversity.ac.id/index.php/appliedscience/article/view/10148
Aroghene, K. (2023). Fraud and its Effect on the Stability of Financial Institutions in Nigeria. International Journal of Academic Multidisciplinary Research, 7(February), 150–155. www.ijeais.org/ijamr
Ashma’, F. U. (2022). PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN STABILITAS KEUANGAN TERHADAP FINANCIAL FRAUD DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI.
Ashma’, F. U., & Laksmi, A. C. (2023). Corporate Social Responsibility dan Stabilitas Keuangan terhadap Financial Fraud: Peran Moderasi dari Kualitas Audit. Reviu Akuntansi Dan Bisnis Indonesia, 7(1), 134–152. https://doi.org/10.18196/rabin.v7i1.17739
Asrori, A., Amal, M. I., & Harjanto, A. P. (2019). Company characteristics on the reporting index of corporate social and environmental disclosure in Indonesian public companies. International Journal of Energy Economics and Policy, 9(5), 481–488. https://doi.org/10.32479/ijeep.7990
Association of Certified Fraud Examiners (ACFE). (2018). Report To the Nations 2018 Global Study on Occupational Fraud and Abuse.
Bader, A. A., Abu Hajar, Y. A., Weshah, S. R. S., & Almasri, B. K. (2024). Predicting Risk of and Motives behind Fraud in Financial Statements of Jordanian Industrial Firms Using Hexagon Theory. Journal of Risk and Financial Management, 17(3). https://doi.org/10.3390/jrfm17030120
Bai, H. (2024). Influence of Corporate Governance Structure on Financial Fraud in Listed Companies. Advances in Economics, Management and Political Sciences, 77(1), 231–235. https://doi.org/10.54254/2754-1169/77/20241713
Bilkis, M. saba. (2022). Pengaruh Pentagon Fraud sebagai Management Fraud Propensity Factors dan Corporate Social Responsibility Terhadap Fraudulent Financial Statement dengan Good Corporate Governance sebagai Variabel Moderasi (Studi Empiris Perusahaan BUMN yang Terdaftar di Bur. 33(1), 1–12.
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Djailani, M. F. (2024). Gaji Karyawan Tak Dibayar, Begini Liciknya Indofarma Manipulasi Laporan Keuangan. Suara.Com. https://amp.suara.com/bisnis/2024/05/20/155034/gaji-karyawan-tak-dibayar-begini-liciknya-indofarma-manipulasi-laporan-keuangan
Djatnicka, E. W., Purba, J., & Wulandari, D. S. (2023). Fraud Triangle Perspective: Detecting Financial Statement Fraud Using the Beneish M-Score Model in Property and Real Estate Companies Listed on the Indonesia Stock Exchange. East Asian Journal of Multidisciplinary Research, 2(7), 3113–3130. https://doi.org/10.55927/eajmr.v2i7.4894
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Fernando, A. (2022). Analisis Pengaruh Hexagon Fraud Theory terhadap Kecurangan Laporan Keuangan (Studi Kasus Pada Perusahaan BUMN yang Terdaftar di BEI Tahun 2017-2019) …. Kwik Kian Gie School of Business. http://eprints.kwikkiangie.ac.id/4176/%0Ahttp://eprints.kwikkiangie.ac.id/4176/10/RESUME.pdf
Hakim, M. Z., Hamdani, Hustna Dara Sarra, Alvina Anggraini, Gadis Ayu Rizky Darmala, & Elsa Audia Utami. (2024). How Fraud Hexagon Model on Financial Statement Fraud in Energy Sector Companies? International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC), 2(3), 775–794. https://doi.org/10.61990/ijamesc.v2i3.230
Hakim, M. Z., Wisdom, E., Abbas, D. S., Anggraini, A., Darmala, G. A. R., & Utami, E. A. (2024). FINANCIAL REPORTING FRAUD: AUDIT COMMITTEE AS MODERATION. International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC), 2(1), 258–276.
Handayani, R. (2018). Pengaruh Return on Assets (ROA), Leverage dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan Perbankan yang Listing di BEI Periode Tahun 2012-2015. Jurnal Akuntansi Maranatha, 10(1), 72–84. https://doi.org/10.28932/jam.v10i1.930
Harjoto, M. A. (2017). Corporate social responsibility and corporate fraud. Social Responsibility Journal, 13(4), 762–779. https://doi.org/10.1108/SRJ-09-2016-0166
Hu, H., Dou, B., & Wang, A. (2019). Corporate social responsibility information disclosure and corporate fraud-"risk reduction" effect or “window dressing” effect? Sustainability (Switzerland), 11(4). https://doi.org/10.3390/su11041141
Humphrey, E. A., Isenmilia, P. A., & Omoye, A. S. (2023). Fraud Pentagon: Detection of Financial Statement Fraud in a Firm. Mediterranean Journal of Social Sciences, 14(6), 102. https://doi.org/10.36941/mjss-2023-0040
Izzalqurny, T. R., Subroto, B., & Gofar, A. (2019). View of Relationship between Financial Ratio and Financial Statement Fraud Risk Moderated by Auditor Quality.pdf (pp. 34–43). International Journal of Research in Business and Social Sciencei.
Jao, R., Mardiana, A., Holly, A., & Chandra, E. (2020). Pengaruh Financial Target dan Financial Stability terhadap Financial Statement Fraud. Journal of Management, 4(1), 27–42. https://doi.org/10.37531/yum.v11.76
Jihan Octani, Dwiharyadi, A., & Dedy Djefris. (2022). Analisis Pengaruh Fraud Hexagon Terhadap Fraudulent Financial Reporting Pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Selama Tahun 2017-2020. Jurnal Akuntansi, Bisnis Dan Ekonomi Indonesia (JABEI), 1(1), 36–49. https://doi.org/10.30630/jabei.v1i1.9
K.R, S., & John J, W. (2009). Financial accounting video library : selections from DCCCD telecourse. McGraw-Hill.
Kapoor, S. (2023). Case Study: FTX and Sam Bankman-Fried. https://sevenpillarsinstitute.org/case-study-ftx-and-sam-bankman-fried/
Khamainy, A. H., Amalia, M. M., Cakranegara, P. A., & Indrawati, A. (2022). Financial Statement Fraud: The Predictive Relevance of Fraud Hexagon Theory. Journal of Accounting and Strategic Finance, 5(1), 110–133. https://doi.org/10.33005/jasf.v5i1.249
Kurpierz, J. R., & Smith, K. (2020). The greenwashing triangle: adapting tools from fraud to improve CSR reporting. Sustainability Accounting, Management and Policy Journal, 11(6), 1075–1093. https://doi.org/10.1108/SAMPJ-10-2018-0272
Li, X., Kim, J. B., Wu, H., & Yu, Y. (2021). Corporate Social Responsibility and Financial Fraud: The Moderating Effects of Governance and Religiosity. Journal of Business Ethics, 170(3), 557–576. https://doi.org/10.1007/s10551-019-04378-3
Liao, L., Chen, G., & Zheng, D. (2019). Corporate Social Responsibility and Financial Fraud: Evidence from China. SSRN Electronic Journal, October. https://doi.org/10.2139/ssrn.3472661
Mat, T. Z. T., Ismawi, D. S. T., & Ghani, E. K. (2019). Do perceived pressure and perceived opportunity influence employees’ intention to commit fraud? International Journal of Financial Research, 10(3), 132–143. https://doi.org/10.5430/ijfr.v10n3p132
Meiryani, Amri, M. A., Sudrajat, J., & Riantono, I. E. (2020). The effect of financial target and financial stability on fraudulent financial statements. Journal of Critical Reviews, 7(6), 692–699. https://doi.org/10.31838/jcr.07.06.121
Meutia, T. (2021). Pengaruh Pengendalian Internal, Komitmen Organisasi Dan Kesesuaian Kompensasi Terhadap Pencegahan Fraud. Jurnal Mahasiswa Akuntansi Samudra (JMAS), 2(2), 79–90.
Nurulia, E. T., Ali, J., & Suryanto, T. (2023). Analysis of the Influence of Financial Stability on Accounting Fraud (Farud) and Company Performance Improvement (Vol. 1). Atlantis Press SARL. https://doi.org/10.2991/978-2-38476-112-8_9
Redaksi. (2024). Terkuak, Modus Penipuan Rp 34 Miliar Rumah Sakit ke BPJS Kesehatan. CNBC Indonesia. https://www.cnbcindonesia.com/news/20240728155434-4-558228/terkuak-modus-penipuan-rp-34-miliar-rumah-sakit-ke-bpjs-kesehatan
Safiq, M., & Seles, W. (2019). The Effects of External Pressures, Financial Targets and Financial Distress on Financial Statement Fraud. 73, 57–61. https://doi.org/10.2991/aicar-18.2019.13
Santoso, J. T., Wibowo, A., & Sulartopo, S. (2024). the Effect of Covid-19 on the Stability of the Financial Industry. International Journal of Professional Business Review, 9(7), e02920. https://doi.org/10.26668/businessreview/2024.v9i7.2920
Saptati, R. (2024). 2024 Saatnya Percepat Transformasi Ekonomi. Media Keuangan. https://mediakeuangan.kemenkeu.go.id/article/show/2024-saatnya-percepat-transformasi-ekonomi#:~:text=“Perekonomian Indonesia juga mampu pulih,19 dengan cepat dibandingkan mayoritas
Setyarini, A. (2020). ANALISIS PENGARUH CAR, NPL, NIM, BOPO, LDR TERHADAP ROA (Studi Pada Bank Pembangunan Daerah Di Indonesia Periode 2015-2018). Research Fair Unisri, 4(1), 282–290. https://doi.org/10.33061/rsfu.v4i1.3409
Sintia, I., & Pupung Purnamasari. (2023). Pengaruh Kualitas Audit dan Financial Stability terhadap Fraud Financial Statement. Bandung Conference Series: Accountancy, 3(2), 826–834. https://doi.org/10.29313/bcsa.v3i2.8422
Sitepu, R. B., Silalahi, W. F. T., & Hutajulu, A. J. B. B. (2022). Analysis Of The Effects Of Modal Structure, Fraud In Financial Statements, CSR Quality On Profit Quality With Audit Quality As Moderating Variable Terhadap Kualitas Laba Dengan Kualitas Audit Sebagai Variabel Moderating. Management Studies and Entrepreneurship Journal, 3(3), 1248–1263. http://journal.yrpipku.com/index.php/msej
Sitoresmi, D., Fakhruddin, I., Fitriati, A., & Setyadi, edi joko. (2024). Pengaruh Fraud Pentagon Theory Dalam Mendeteksi Fraudulent Financial Reporting Dengan F-Score Model. 8, 4341–4352. http://repository.unissula.ac.id/id/eprint/33871%0Ahttp://repository.unissula.ac.id/33871/1/Akuntansi_31402200106_fullpdf.pdf
Subiyanto, B., Pradani, T., & Divian, D. T. N. (2022). Influence of External Pressure, Financial Stability, and Financial Target on Fraud Financial Reporting. BIRCI-Journal: Budapest International Research and Critics Institute-Journal, 21, 12012–12021. https://bircu-journal.com/index.php/birci/article/view/5035
Supartoyo, Y. H., Juanda, B., Firdaus, M., & Effendi, J. (2018). Pengaruh Sektor Keuangan Bank Perkreditan Rakyat terhadap Perekonomian Regional Wilayah Sulawesi. Kajian Ekonomi Dan Keuangan, 2(1), 15–38. https://doi.org/10.31685/kek.v2i1.207
Sutisna, U., Yazid, H., & Lestari, T. (2022). The effect of fraud diamond and financial stability on fraudulent financial statement with anti fraud as a moderating variable. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 4(12), 5368–5378. https://doi.org/10.32670/fairvalue.v4i12.1783
Syafitri, M., Ermaya, H. N. ., & Putra, A. . (2017). Dampak Corporate Governance, Financial Stability, dan Financial Target Dalam Kecurangan Laporan Keuangan. Universitas Nusantara PGRI Kediri, 01, 1–7.
Vousinas, G. L. (2019). Advancing theory of fraud: the S.C.O.R.E. model. Journal of Financial Crime, 26(1), 372–381. https://doi.org/10.1108/JFC-12-2017-0128
Yadiati, W., Rezwiandhari, A., & Ramdany. (2023). Detecting Fraudulent Financial Reporting In State-Owned Company: Hexagon Theory Approach. JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi, 10(1), 128–147. https://doi.org/10.30656/jak.v10i1.5676
Yulianti, Y., Pratami, S. R., Widowati, Y. S., & Prapti, L. (2019). Influence of fraud pentagon toward fraudulent financial reporting in Indonesia an empirical study on financial sector listed in Indonesian stock exchange. International Journal of Scientific and Technology Research, 8(8), 237–242.
Abbas, A. (2017). Earnings Fraud and Financial Stability. Asia Pacific Fraud Journal, 2(1), 117. https://doi.org/10.21532/apfj.001.17.02.01.010
ACFE. (2019). Survei Fraud Indonesia 2019. Indonesia Chapter #111, 53(9), 1–76. https://acfe-indonesia.or.id/survei-fraud-indonesia/
Afiah, E. T., & Aulia, V. (2020). Financial Stability, Financial Targets, Effective Monitoring Dan Rationalization Dan Kecurangan Laporan Keuangan. Jurnal Revenue : Jurnal Ilmiah Akuntansi, 1(1), 90–100. https://doi.org/10.46306/rev.v1i1.9
Agustina, R. D., & Pratomo, D. (2019). Pengaruh Fraud Pentagon Dalam Mendeteksi Kecurangan Pelaporan Keuangan. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 3(1), 44–62. https://doi.org/10.31955/mea.vol3.iss1.pp44-62
Ahmed Ibrahim, A., Mohammad, A., Alkaris, M., & Mohamed, A. (2023). Financial Reporting Fraud: Common Cases, Indicators and Detection Methods. Kujms, 12(January), 13–31. https://www.researchgate.net/publication/367236454_FINANCIAL_REPORTING_FRAUD_COMMON_CASES_INDICATORS_AND_DETECTION_METHODS
Andia, S. (2024). African Journal of Commercial Fraud Prevention Strategies and Financial Stability of Insurance Companies in Kenya. 5(1), 42–50. https://doi.org/10.59413/ajocs/v5.i1.6
Annisya, M., Lindrianasari, & Asmaranti, Y. (2016). PENDETEKSIAN KECURANG LAPORAN KEUANGAN MENGGUNAKAN FRAUD DIAMOND. Jurnal Bisnis Dan Ekonomi (JBE), 23(1), 72–89.
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Published
2025-12-30
How to Cite
Susetyo, D., & Laily, N. (2025). Pengaruh Financial Stability, Financial Target, dan Corporate Social Responbility terhadap Financial Fraud. Jariyah: Jurnal Ilmu Akuntansi Dan Keuangan Syariah, 3(1), 425-447. https://doi.org/10.24239/jariyah.v3i1.4217.425-447
Section
Articles
