Deteksi Kecurangan Laporan Keuangan Dengan Model Fraud Star: Rapat Komite Audit sebagai Variabel Moderasi

Andre Bayu Pratama; I Putu Gede Diatmika; Gede Adi Yuniarta

doi:10.47709/jebma.v6i2.8312

Authors

Andre Bayu Pratama Universitas Pendidikan Ganesha
I Putu Gede Diatmika Universitas Pendidikan Ganesha
Gede Adi Yuniarta Universitas Pendidikan Ganesha

DOI:

https://doi.org/10.47709/jebma.v6i2.8312

Keywords:

Kapabilitas, Kecurangan Laporan Keuangan, Kemampuan, Kesempatan, Rapat Komite Audit, Rasionalisasi, Tekanan

Abstract

Laporan keuangan memiliki peran penting untuk menjelaskan kinerja perusahaan. Karena kebutuhan informasi yang tinggi, menyebabkan tekanan terhadap manajemen yang mengarah pada perilaku oportunistik untuk modifikasi laporan keuangan yang curang. Penelitian ini bertujuan untuk mendeteksi kecurangan laporan keuangan menggunakan elemen fraud star dan peran moderasi rapat komite audit. Metode yang digunakan yaitu kuantitatif dengan pendeketan asosiatif. Teknik pengambilan sampel dengan purposive sampling dan menghasilkan sampel sebanyak 48 perusahaan sektor pertambangan yang ada di Bursa Efek Indonesia tahun 2020-2024. Data yang digunakan berupa laporan tahunan perusahaan, analisis data menggunakan regresi linier berganda dan Moderated Regression Analaysis menggunakan alat bantu STATA 17. Hasil penelitian menjelaskan bahwa kesempatan berpengaruh negatif terhadap kecurangan laporan keuangan. Tekanan berpengaruh positif terhadap kecurangan laporan keuangan. rasionalisasi, kapabilitas dan kehilangan integritas tidak berpengaruh terhadap kecurangan laporan keuangan. Rapat komite audit memoderasi kesempatan dan tekanan terhadap kecurangan laporan keuangan, namun tidak dapat memoderasi rasionalisasi, kapabilitas dan kehilangan integritas terhadap kecurangan laporan keuangan. Kesimpulan penelitian ini menegaskan bahwa kecurangan akan tetap terjadi jika tekanan yang diberikan oleh investor sebagai faktor utama manajemen memanfaatkan kesempatan yang dimiliki untuk melakukan kecurangan. Harapannya hasil penelitian ini menjadi rujukan untuk mendeteksi kecurangan laporan keuangan secara dini.

References

ACFE. (2024). Association of Certified Fraud Examiners The Nations Occupational Fraud 2024?:A Report To The Nations. In Association of Certified Fraud Examiners.

Achmad, T., Ghozali, I., Rahardian, M., Helmina, A., Hapsari, D. I., & Pamungkas, I. D. (2023). Detecting Fraudulent Financial Reporting Using the Fraud Hexagon Model?: Evidence from the Banking Sector in Indonesia. Economies, 11(5), 1–17. https://doi.org/10.3390/economies11010005

Akbar, D. A., Africano, F., & Isrodinata, R. (2021). Can Fraud Diamond Affect Fraud Financial Statement in Shariah Commercial Banks? Jurnal Reviu Akuntansi Dan Keuangan, 11(1), 40–57. https://doi.org/10.22219/jrak.v11i1.16256

Alim, Musmini, L. S. M., & Darmawan, N. A. S. (2025). Deteksi Kecurangan Laporan Keuangan Berbasis Teori Fraud Diamond Dan Teori Kebangkrutan Dengan Kualitas Audit Sebagai Mediasi. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 16(01), 79–91. https://doi.org/10.23887/jimat.v16i01.78979

Anggraeni, N. K. M., & Yuniarta, G. A. (2023). Pengaruh Fraud Hexagon Theory Terhadap Kecurangan Dalam Pengelolaan Dana Pada Lembaga Perkreditan Desa (LPD). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 14(03), 788–799. https://doi.org/10.23887/jimat.v14i03.64363

Ardiyani, S., & Utaminingsih, N. S. (2015). Analisis Determinan Financial Statement Melalui Pendekatan Fraud Triangle. Accounting Analysis Journal, 4(1), 1–10. https://doi.org/10.15294/aaj.v4i1.7761

Artana, I. K. P., Diatmika, I. P. G., & Atmadja, A. T. (2023). The Influence of Auditor Opinion , Company Size , External Pressure on Fraud Financial Reporting with Industrial Conditions as Intervening Variables. International Journal of Social Science and Business, 7(1), 208–215. https://doi.org/10.23887/ijssb.v7i1.57651

Astrawan, M. I., & Achmad, T. (2023). Pengaruh Efektivitas Auditor Spesialisasi industri, Fee Audit, dan komite Audit Terhadap Kecurangan Pelaporan Keuangan (Studi Kasus pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2019-2021). Diponegoro Journal of Accounting, 12(2), 1–14. http://ejournal-s1.undip.ac.id/index.php/accounting

Burlacu, G., Robu, I. B., Anghel, I., Rogoz, M. E., & Munteanu, I. (2025). The Use of the Fraud Pentagon Model in Assessing the Risk of Fraudulent Financial Reporting. Risks, 13(6), 1–20. https://doi.org/10.3390/risks13060102

Cahyani, A. S., & Arifin, J. (2025a). Model konseptual pengaruh tata kelola perusahaan dan koneksi politik terhadap kecurangan laporan keuangan. 7(2024), 172–184.

Cahyani, A. S., & Arifin, J. (2025b). Model Koseptual Pengaruh Tata Kelola Perusahaan dan Koneksi Politik terhadap Kecurangan Laporan Keuangan. Proceeding of National Conference on Accounting & Finance (NCAF), 7, 172–184. https://journal.uii.ac.id/NCAF/article/view/38703

Cressey, Donald R. 1953. Other People’s Money: A Study in the Social Psychology of Embezzlement. Ann Arbor: University of Michigan Free Press

Deliana, D., Rahman, A., & Oktalia, R. R. (2022). Fraud Detection of Financial Statements with Diamond Fraud Analysis. Jurnal Aset (Akuntansi Riset), 14(1), 33–42. https://doi.org/10.17509/jaset.v14i1.43650

Dewi, P. R., & Yudantara, I. G. A. P. (2024). Pendeteksian Kecurangan Laporan Keuangan Berdasarkan Fraud Hexagon. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 15(03), 559–570. https://doi.org/10.23887/jimat.v15i03.66223

Gbegi, D. ., & Adebisi, J. F. (2013). The New Fraud Diamod Model-How Can It Help Forensic Accountants in Fraud Investigation in Nigeria? Europen Journal of Accounting Auditing and Finance Research, 1(4), 129–138.

Ghaisani, H. M., Triyono, & Bawono, A. D. B. (2022). Analysis of Financial Statement Fraud: The Vousinas Fraud Hexagon Model Approach and the Audit Committe as Moderating Variable. The International Journal of Business Management and Technology, 6(6), 2581–3889. www.theijbmt.com

Haekal, I., Taqi, M., & Susanto, D. (2024). The Effect of Audit Committee Characteristics , Audit Opinion , and Company Size on Financial Reporting Fraud. Finanace and Sustainability, 2(1). https://doi.org/10.58968/fs.v2i1.526

Handoko, B. L., & Olivia, J. (2022). The Effect of Corporate Governance Mechanism on Fraudulent Financial Reporting in the Food and Beverages Subsector of Manufacturing Companies Listed in Indonesian Stock Exchange. International Conference on E-Business, Management and Economics, 87–96. https://doi.org/10.1145/3556089.3556108

Hardirmaningrum, A., & Rohman, A. (2023). Determinasi Teori Fraud Hexagon dan Karakteristik Komite Audit dalam Mendeteksi Kecurangan Laporan Keuangan. Jurnal Akademi Akuntansi, 6(4), 490–509. https://doi.org/10.22219/jaa.v6i4.28180

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

Jaunanda, M., Tian, C., Edita, K., & Vivien. (2020). Analisis Pengaruh Fraud Pentagon terhadap Fraudulent Financial Reporting Menggunakan Beneish Model. Jurnal Penelitian Akuntansi, 1(1), 80–98. https://doi.org/10.47134/innovative.v1i4.50

Jensen, M. C., & Meckling, W. H. (1976). Theory of The Firm: Managerial Behavior, Agency Costs and Ownership Stucture. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1057/9781137341280.0038

Juanda, A., Setyawan, S., Inata, L. C., & Malang, M. (2024). Fraud Diamond Model to Detecting Financial Reporting Fraud: Effectiviness Social Media Transparency as a Moderating. Jurnal Reviu Akuntansi Dan Keuangan, 14(04), 956–973. https://doi.org/10.22219/jrak.v14i4.33984

Kamila, F. T., & Parinduri, A. Z. (2023). Pengaruh Fraud Hexagon Terhadap Fraudulent Financial Reporting Dengan Komite Audit Sebagai Variabel Moderasi. Jurnal Ekonomi Trisakti, 3(1), 1407–1416. https://doi.org/10.25105/jet.v3i1.16090

Khamainy, A. H., Ali, M., & Setiawan, M. A. (2022). Detecting Financial Statement Fraud Through New Fraud Diamond Model: The Case of Indonesia. Journal of Financial Crime, 29(3), 925–941. https://doi.org/10.1108/JFC-06-2021-0118

Kusumosari, L., & Rahardjo, S. N. (2023). Audit Committee Efectiveness as Fraud Prevention Mechanisms. Jurnal Riset Akuntansi Dan Bisnis Airlangga, 8(2), 1602–1623. https://doi.org/10.20473/jraba.v8i2.51157

Larum, K., Zuhroh, D., & Subiyantoro, E. (2021). Fraudlent Financial Reporting: Menguji Potensi Kecurangan Pelaporan Keuangan dengan Menggunakan Teori Fraud Hexagon. Accounting and Financial Review, 4(1), 82–94. https://doi.org/10.26905/afr.v4i1.5818

Le-bao, T., Nguyen-the-hoang, V., & Tran-thanh-mai, T. (2025). Accounting Conservatism , CEO Attributes , and Earning Quality?: New Insights From Vietnamese Non-financial Listed Firms. Sage Journals, 1–14. https://doi.org/10.1177/21582440251363004

Mahardika, E., Suryandari, D., Raharja, S., & Sari, M. P. (2022). The Audit Committee as Moderating the Effect of Hexagon’s Fraud on Fraudulent Financial Statements in Mining Companies Listed on the Indonesia Stock Exchange. Cogent Business and Management, 9(1). https://doi.org/10.1080/23311975.2022.2150118

Maulia, R., & Handojo, I. (2022). Pengaruh Konservatisme Akuntansi, Struktur Modal Dan Investment Opportunity Set Terhadap Kualitas Laba. Jurnal Nusa Akuntansi, 1(3), 193–204. https://doi.org/10.62237/jna.v1i3.139

Mclaughlin, C., Armstrong, S., Moustafa, M. W., & Elamer, A. A. (2021). Audit Committee Diversity and Corporate Scandals: Eviden from the UK. International Journal of Accounting and Information Management, 29(5), 1–52. https://doi.org/10.1108/IJAIM-01-2021- 0024

Ngo, D. N. P., & Le, A. T. H. (2021). Relationship Between the Audit Committee and Earning Management in Listed Companies in Vietnam *. Journal of Asian Finance, Economics and Business, 8(2), 135–142. https://doi.org/10.13106/jafeb.2021.vol8.no2.0135

Normasari, E., & Mayangsari, S. (2022). Influence of Fraud Star and Digital Banking on FFR in Banking Sector and the Moderating Role of Foreign Ownership. Jurnal Riset Akuntansi Dan Bisnis Airlangga, 7(2), 1319–1342. https://doi.org/10.20473/jraba.v7i2.38398

Nugroho, N. K., & Sari, S. P. (2020). Financial Statements Fraud dengan Pendekatan Vousinas Fraud Hexagon Model. 1st Annual Conference of Ihtifaz: Islamic Economics, Finance, and Banking (ACI-IJIEFB), 409–430.

Nurliasari, K. E., & Achmad, T. (2020). Pengaruh Karakteristik Komite Audit Terhadap Kecurangan Pelaporan Keuangan. Diponegoro Journal of Accounting, 9(1), 1–12. http://ejournal-s1.undip.ac.id/index.php/accounting

Octaviana, N. (2022). Analisis Elemen-Elemen Fraud Hexagon Theory Sebagai Determinan Fraudulent Financial Reporting. Jurnal Akuntansi, 11(2), 106–121. https://doi.org/10.46806/ja.v11i2.895

Omukaga, K. O. (2021). Is the Fraud Diamond Perspective Valid in Kenya?? Journal of Financial Crime, 28(3), 810–840. https://doi.org/10.1108/JFC-11-2019-0141

Permatasari, D., & Laila, U. (2021). Deteksi Kecurangan Laporan Keuangan Dengan Analisis Fraud Diamond Di Perusahaan Manufaktur. Akuntabilitas, 15(2), 241–262. https://doi.org/10.29259/ja.v15i2.13025

Rizkia, P., Umar, H., & Azis, D. M. (2023). Pengaruh Fraud Star Terhadap Fraudulent Financial Statement Dengan Komite Audit Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manfaktur Yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2016-2020). Jurnal Riset Perbankan, Manajemen, Dan Akuntansi, 7(1), 10–22. https://doi.org/10.56174/jrpma.v7i1.106

Satiman, & Khuzaeni. (2025). Analisis Kausalitas Financial Stability , External Pressure , dan Rationalization Terhadap Financial Statement Fraud. Jurnal Ekonomi Bisnis, Manajemen Dan Akuntansi (Jebma), 5(2), 437–449. https://doi.org/doi.org/jebma.v5n2.6248

Sembiring, S. (2015). Peran Kerangka Konseptual Akuntansi Dalam Pelaporan Keuangan Perusahaan. Jurnal Manajemen Dan Bisnis, 15(1), 58–69. https://doi.org/10.17605/eko.v15i1.99

Setyono, D., Hariyanto, E., Wahyuni, S., & Pratama, B. C. (2023). Penggunaan Fraud Hexagon dalam Mendeteksi Kecurangan Laporan Keuangan. Owner: Riset & Jurnal Akuntansi, 7(April), 1036–1048. https://doi.org/10.33395/owner.v7i2.1325 Penggunaan

Shanikat, M., & Aldabbas, M. M. (2025). Perception of Corporate Governance Factors in Mitigating Financial Statement Fraud in Emerging Markets?: Jordan Experience. Risk and Financial Management, 18(8), 1–25. https://doi.org/10.3390/jrfm18080430

Siahaan, M., Umar, H., & Purba, R. B. (2019). Fraud Star Drives to Asset Misappropriation Moderated by Internal Controls. Journal of Southwest Jiaotong University, 54(4), 1–10. https://doi.org/10.35741/issn.0258-2724.54.4.24

Sihombing, T., & Panggulu, G. E. (2022). Fraud Hexagon Theory and Fraudulent Financial Statement in IT Industry in Asean. Jurnal Reviu Akuntansi Dan Keuangan, 12(3), 524–544. https://doi.org/10.22219/jrak.v12i3.23334

Siregar, A. T., & Amirya, M. (2024). Pengaruh Gender Diversity Dan Efektivitas Komite Audit Dalam Mendeteksi Kecurangan Laporan Keuangan. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 15(01), 70–83. https://doi.org/10.23887/jimat.v15i01.75372

Situmorang, J. L., & Agoes, S. (2025). Pengaruh Fraud Star Terhadap Financial Statement Fraud Dengan Kualitas Audit Sebagai Variabel Moderasi. Jurnal Kontemporer Akuntansi, 5(1), 220–248. https://doi.org/10.52644/joeb.v12i5.664

Skousen, C. J., Smith, K. R., & Wright, C. J. (2008). Detecting and Predicting Financial Statement Fraud: The Effectiveness of The Fraud Traingle and SAS No.99. Social Science Research Network Journal, 13, 1–40. https://doi.org/10.2139/ssrn.1295494

Sobhan, R., Khatun, A., & Ikra, I. J. (2025). Audit committee Characteristics and Quality of Audit?: an Interconnection from the Perspective of an Emerging Economy. Asian Journal of Accounting Research, 7(1), 11–31. https://doi.org/10.1108/AJAR-01-2024-0016

Tamaela, F. A. F., & Zamzam, I. (2025). Fraud Pentagon Theory dan Deteksi Kecurangan Laporan Keuangan?: Pendekatan Beneish M-Score pada Sektor Perdagangan. Owner: Riset & Jurnal Akuntansi, 9(April), 1548–1564. https://doi.org/10.33395/owner.v9i2.2711

Tiffani, L., & Marfuah. (2015). Deteksi Financial Statement Fraud dengan Analisis Fraud Triangle Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Jurnal Akuntansi Dan Auditing Indonesia, 19(2), 112–125. https://doi.org/10.20885/jaai.vol19.iss2.art3 Abstrak

Umar, H., Pubar, R., Siahaan, M., Safaria, S., Mudiar, W., & Markonah, M. (2024). Corruption Prevention in Organizational Clustering in Indonesia: Through The Role of The HU-model in Detecting Corruption. Journal of Money Laundering Control, 27(7), 60–75. https://doi.org/10.1108/JMLC-10-2023-0163

Umar, H., Safaria, S., Mudiar, W., & Purba, R. B. (2022). Hu-Model For Detecting Corruption (1st ed.). Merdeka Kreasi Group.

Wibawa, S., Sasongko, A., & Umar, H. (2022). The Impact of Faud Star on Detecting Fraudulent Financial Statement. Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 5(1), 6110–6121. https://doi.org/10.33258/birci.v5i1.4333

Wolfe, D. T., & Hermanson, D. R. (2004). The Fraud Diamond: Considering the Four Elements of Fraud. The CPA Journal, 74(12), 38–42.

Yumia, K. S. W., Diatmika, I. P. G., & Sujana, E. (2023). The Influence of Individual Morality, Integrity, Catur Purusa Artha, Ineffective Monitoring toward Fraud Tendencies in LPD throughout Tabanan Regency. Jurnal Ilmiah Akuntansi, 8(2), 345–365. https://doi.org/10.23887/jia.v8i2.57641