Fraud Hexagon: Kecurangan Laporan Keuangan Di Sektor Healthcare Di Indonesia
DOI:
https://doi.org/10.36312/jar.v4iSpecialIssue.3278Keywords:
Fraud Hexagon, Kecurangan Laporan Keuangan, Auditor Turnover, Sektor Kesehatan, BEIAbstract
Transparansi kasus kecurangan di sektor kesehatan Indonesia masih relatif minim dibandingkan dengan negara lain, padahal keterbukaan ini penting agar publik dapat memahami risiko dan konsekuensi dari praktik kecurangan. Penelitian ini bertujuan untuk mendeteksi kecurangan laporan keuangan pada perusahaan sektor kesehatan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019–2022 dengan menggunakan perspektif fraud hexagon. Variabel dependen adalah kecurangan laporan keuangan yang diproksikan melalui akrual diskresioner. Sementara itu, tujuh variabel independen dikembangkan dari fraud hexagon, yaitu target keuangan, stabilitas keuangan, ketidakefektifan pengawasan, pergantian auditor, pergantian direksi, pendidikan CEO, dan status Badan Usaha Milik Negara (BUMN). Penelitian ini menggunakan metode purposive sampling, dengan 21 perusahaan dari 32 perusahaan sektor kesehatan yang memenuhi kriteria, sehingga menghasilkan 84 data observasi yang dianalisis melalui regresi logistik. Hasil penelitian menunjukkan bahwa pergantian auditor berpengaruh positif terhadap kecurangan laporan keuangan. Temuan ini mengindikasikan bahwa meskipun auditor baru dapat menghadirkan perspektif berbeda dalam mendeteksi potensi kecurangan, pergantian auditor juga membuka peluang bagi manajemen untuk menyembunyikan praktik kecurangan yang telah berlangsung.
Transparency in fraud cases in the Indonesian healthcare sector remains relatively low compared to other countries, yet this openness is crucial for public understanding of the risks and consequences of fraudulent practices. This study aims to detect financial statement fraud in healthcare companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2022 period using the fraud hexagon perspective. The dependent variable is financial statement fraud, proxied by discretionary accruals. Seven independent variables were developed from the fraud hexagon: financial targets, financial stability, ineffective oversight, auditor turnover, board of directors turnover, CEO education, and state-owned enterprise (SOE) status. This study used a purposive sampling method, selecting 21 of the 32 healthcare companies that met the criteria, resulting in 84 observational data points analyzed through logistic regression. The results indicate that auditor changes have a positive effect on financial statement fraud. This finding indicates that while new auditors can bring a different perspective to detect potential fraud, auditor changes also open up opportunities for management to conceal existing fraudulent practices.
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