Pengaruh Elemen Fraud Hexagon Theory Terhadap Fraud Laporan Keuangan

  • Suci Oktavia Universitas Andalas
  • Asniati Bahari Universitas Andalas
  • Rayna Kartika Universitas Andalas
Keywords: fraud, hexagon theory, financial statement


Financial statement fraud is a deliberate of misstatement on the financial report of a company or the omission of amounts or misdisclosures in financial statements to deceive financial statement users. This study aims to analyze the effect of elements of the fraud hexagon theory on financial statement fraud. Hexagon fraud has several elements, namely stimulus, capability, opportunity, rationalization, arrogance, and collusion. The results showed that the stimulus in terms of financial stability, the stimulus assessed from external pressure, and ego had an effect on fraudulent financial statements. The stimulus in terms of financial targets, capability assessed from the change of directors, opportunity or ineffective supervision on financial performance monitoring, rationalization, and collusion have no effect on fraudulent financial statements.


Download data is not yet available.


ACFE. (2016). Report to The Nations on Occupational Fraud and Abuse. Global Fraud Study.

Association Of Certified Fraud Examiners. (2018). Global Study on OccupationalFraud and Abuse 2018. Report To The Nations, 1–80.

Association Of Certified Fraud Examiners (ACFE). 2020. Report To The Nations On OccupationalFraud And Abuse: 2020 Global Fraud Study. Acfe, 88

Auditing Standards Board. (2002). Statement on Auditing Standars No.

:Consideration of Fraud.

Aviantara. (2021). The Association Between Fraud Hexagon and Government’s Fraudulent Financial Report Asia Pacific Fraud Journal. 6, 26–42.

Budiyanto, W., Dewita Puspawati. (2022). Analisis Fraud Hexagon dalam mendeteksi Financial Statement Fraud.Jurnal Akuntansi dan Bisnis.

Chantia, Guritno, Y., Sari, R., Pembangunan, U., & Veteran, N. (2021). Detection Of Fraudulent Financial Statements :2(3), 594–613.

Cressey, D. R. (1953).Other People'sMoney. Montclair, NJ: PattersonSmith.

Crowe, H. (2011). Putting the Freud inFraud : Why the Fraud Triangle isNo LongerEnough. Horwath,Crowe

Crowe Howarth. (2011). The Mind Behind The Fraudsters Crime : Key Behavioral and Environmental Elements. Crowe Horwath LLP, 1–62.


Dechow, P.M., Weili, G., Larson, C.R., and Sloan, R.G. 2011. Predicting Material Accounting Misstatements. Contemporary Accounting Research, 28: 17–82.

Elviani, Ali, S., & Kurniawan, R. (2020). Jiubj 1, 2, 3. 20(1), 121–125.

Handoko Bambang Leo & Dessy Tandeann (2021). An Analysis of Fraud Hexagon in Detecting Financial Statement Fraud (Emperical Study Of Listed Banking Companies on Indonesia Stock Exchange For Period 2017-2019). Journal of ICEBA Sejong, Singapore. ACM ISBN 978-1-4503-8973-0-21-02.

Imtikhani, Lailatul & Sukirman. (2021). Determinan Fraudulent Financial Statement Melalui Prespektif Fraud Hexagon Theory Pada Perusahaan Pertambangan. Jurnal Akuntansi Bisnis, Vol 19, No.1. Semarang

Lastanti, H. S. 2020. Role Of Audit Committee In The Fraud Pentagon And Financial Statement Fraud. International Journal Of Contemporary Accounting, 2(1), 77. Https://Doi.Org/10.25105/Ijca.V2i1.7163

Mukaromah, & Budiwitjaksono, G. S. (2021). Fraud Hexagon Theory dalam Mendeteksi Fraud Laporan Keuangan pada Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019. 14(1), 61–72.

Octani, Dwiharyadi, A., & Djefris, D. (2021). Jurnal Akuntansi , Bisnis dan Ekonomi Indonesia Analisis Pengaruh Fraud Hexagon Terhadap Fraudulent Financial Reporting Pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Selama Tahun 2017-2020. 1(1), 36–49.

Sari, & Nugroho, N. K. (n.d.). Financial Statements Fraud dengan Pendekatan Vousinas Fraud Hexagon Model : Tinjauan pada Perusahaan Terbuka di Indonesia. 409–430.

Skousen , C. J., Kevin, R. S., & Charlotte,J. W. (2009). Detecting andPredictingFinancial StatementFraud: The Effectiveness of theFraud Triangle and SAS No. 99.Corporate Governance and FirmPerformance Advance in FinancialEconomics, 13, 53-81.

Statement on Auditing Standards No.99 :Consideration of Fraud.

Suprasto. (2019). Application of Fraud Pentagon in Detecting Financial Statement Fraud. 6(5).

Vousinas, G. L. (2019). Advancing theory of fraud: the S.C.O.R.E. model. Journal of Financial Crime, 26(1), 372–381.

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

How to Cite
Oktavia, S., Bahari, A., & Kartika, R. (2022). Pengaruh Elemen Fraud Hexagon Theory Terhadap Fraud Laporan Keuangan. Jurnal Akuntansi Dan Ekonomika, 12(2), 275-284.
Abstract views: 59 , PDF downloads: 80