PENGARUH FRAUD HEXAGON TERHADAP FRAUDULENT FINANCIAL REPORTING MENGGUNAKAN ALTMAN Z-SCORE (MODIFIKASI) DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII)

Nella Wahyuni, NIM.: 20208012027 (2022) PENGARUH FRAUD HEXAGON TERHADAP FRAUDULENT FINANCIAL REPORTING MENGGUNAKAN ALTMAN Z-SCORE (MODIFIKASI) DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII). Masters thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This study aims to analyze the effect of hexagon fraud on fraudulent financial reporting in companies listed on the Jakarta Islamic Index (JII) in 2017-2020. The fraud hexagon element as an independent variable is proxied by financial targets, ineffective monitoring, change in auditors, change of directors, CEO duality, and political connections. Fraudulent financial reporting is the dependent variable proxied by the Altman Z-Score and firm size is a moderating variable. Sampling used purposive sampling and obtained 36 companies with 144 observations. Panel data regression and MRA (Moderated Regression Analysis) were used to analyze the data. The results show that financial targets have a positive effect on fraudulent financial reporting, political connections have a negative effect, while ineffective monitoring, change in auditors, change of directors, and CEO duality do not affect fraudulent financial reporting. Furthermore, firm size can moderate the political connection to fraudulent financial reporting. Meanwhile, financial targets, ineffective monitoring, change in auditors, change of directors, and CEO duality cannot be moderated by firm size in terms of their impact on fraudulent financial reporting. Thus, it can be concluded that the consistent application of sharia principles and values in companies registered with JII prevents fraudulent financial reporting from occurring.

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