Fraud Heptagon dalam Analisis Kecurangan Pelaporan Keuangan pada Badan Usaha Milik Negara
Abstract
Penelitian ini menguji indikasi kecurangan pelaporan keuangan pada entitas Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2022-2024 dengan mengadopsi kerangka Fraud Heptagon. Target keuangan, frekuensi rapat komite audit, opini audit, masa jabatan serta rangkap jabatan direktur utama, pelatihan tata kelola perusahaan yang baik (GCG), dan remunerasi dewan direksi digunakan sebagai proksi variabel penelitian. Melalui pendekatan kuantitatif asosiatif terhadap 45 sampel observasi dengan analisis regresi logistik, hasil empiris merepresentasikan bahwa seluruh variabel independen tersebut tidak memengaruhi kecurangan pelaporan keuangan. Temuan ini mengindikasikan adanya keterbatasan kapasitas eksplanatori model Heptagon ketika diterapkan pada konteks BUMN yang berkarakteristik kelembagaan, regulasi, dan pengelolaan publik yang spesifik. Hal ini menyebabkan hubungan kausal yang diasumsikan dalam konseptualisasi awal model tersebut tidak sepenuhnya terkonfirmasi secara empiris. Secara teoretis, hasil ini menekankan pentingnya memahami perilaku kecurangan secara kontekstual, sementara secara praktis, penelitian ini mendorong perlunya evaluasi terintegrasi antara indikator keuangan dan mekanisme tata kelola dalam upaya deteksi dini kecurangan pelaporan keuangan pada entitas negara.
References
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Aditya, G. N. I. A. (2025). New Fraud Diamond and Financial Statement Fraud: A Case Study in Emerging Country. East Asian Journal of Multidisciplinary Research, 4(5), 2211–2226. https://doi.org/10.55927/eajmr.v4i5.199
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.
Budi, M. (2024, September 25). Terungkap Setoran Duit Miliaran di Kasus Timah Tanpa Catatan. DetikNews. https://news.detik.com/berita/d-7558358/terungkap-setoran-duit-miliaran-di-kasus-timah-tanpa-catatan
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
Chandra, C., Zahra Khalila, S., Romauli Sinaga, R., Prasetiya Mulya, U., & Selatan, T. (2023). Fraudulent Financial Reporting Analysis Using Fraud Diamond Theory in Indonesia Manufacturing Industry Analisis Fraudulent Financial Reporting Menggunakan Fraud Diamond Pada Industri Manufaktur. Jurnal Riset Akuntansi Dan Auditing, 10(3), 27–44. https://doi.org/10.55963/jraa.v10i3.579
Cressey, D. R. (1971). Other people’s money; a study in the social psychology of embezzlement. Belmont, Calif., Wadsworth Pub. Co. https://archive.org/details/otherpeoplesmone0000cres/page/n7/mode/2up
Crowe, H. (2011). The Mind Behind the Fraudsters Crime: Key Behavioral and Environmental Elements. Crowe Horwath LLP, 1–62.
Dechow, P. M., Ge, W., Larson, C. R., & Sloan, R. G. (2011). Predicting Material Accounting Misstatements. Contemporary Accounting Research, 28(1), 17–82. https://doi.org/10.1111/j.1911-3846.2010.01041.x
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
Fabian, R. R., & Challen, A. E. (2025). Pengaruh Rangkap Jabatan Direksi, Hubungan Politik, Pergantian Auditor dan Tekanan Eksternal terhadap Potensi Kecurangan Laporan Keuangan. AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis, 5(1), 563–578. https://doi.org/10.37481/jmeb.v5i1.1252
Fathmaningrum, E. S., & Anggarani, G. (2021). Fraud Pentagon and Fraudulent Financial Reporting: Evidence from Manufacturing Companies in Indonesia and Malaysia. Journal of Accounting and Investment, 22(3), 625–646. https://doi.org/10.18196/jai.v22i3.12538
Insani, L. C. (2023). Penerapan Fraud Pentagon pada Fraud Laporan Keuangan Perusahaan. Business, Accounting and Management Journal, 01(01), 1–19.
Irwandi, S. A., Pamungkas, I. D., Faisal, & Pamungkas, I. D. (2019). Detection Fraudulent Financial Statement: Beneish M-Score Model. Wseas transactions on Business and Economics, 16, 271–281.
Mahsun, M. (2023). Akuntansi Forensik (1st ed.). Yogyakarta: Penerbit Deepublish
Pamungkas, I. D., & Irwandi, S. A. (2024). Detecting fraudulent financial reporting: Heptagon fraud model. The Indonesian Accounting Review, 14(2), 153–174. https://doi.org/10.14414/tiar.v14i2.4523
Preicilia, C., Wahyudi, I., & Preicilia, A. (2022). Analisa kecurangan laporan keuangan dengan perspektif teori Fraud Hexagon. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 5(3), 1467–1479. https://doi.org/10.32670/fairvalue.v5i3.2476
Putri, U. R., Dwiharyadi, A., & Handayani, D. (2024). Analisis Pengaruh Rapat Komite Audit , Audit Internal , dan Whistleblowing System Terhadap Potensi Fraudulent Financial Reporting. Jurnal Ilmiah Ekonomi Manajemen Bisnis Dan Akuntansi, 1(4), 29–41.
Ruchiatna, G., Midiastuty, P. P., & Suranta, E. (2020). Pengaruh karakteristik komite audit terhadap fraudulent financial reporting ( The effect of audit committee characteristics on fraudulent financial reporting ). Jurnal Akuntansi, Keuangan, Dan Manajemen (Jakman), 1(4), 255–264.
Sari, M. P., Kiswanto, Rahmadani, L. V., Khairunnisa, H., & Pamungkas, I. D. (2020). Detection Fraudulent Financial Reporting and Corporate Governance Mechanisms Using Fraud Diamond Theory of the Property and Construction Sectors in Indonesia. Humanities & Social Sciences Reviews, 8(3), 1065–1072. https://doi.org/10.18510/hssr.2020.83109
Sari, P. (2024). Does The Fraud Pentagon Theory Effectively Detect Financial Statement Fraud? AFRE Accounting and Financial Review, 7(2), 195–204. https://jurnal.unmer.ac.id/index.php/afr
Satata, D. P. I., Pamungkas, I. D., Sumaryati, A., & Minarso, B. (2024). The Role of Institutional Ownership in Detecting Fraudulent Financial Reporting: Fraud Heptagon Model Analysis. Maksimum, 14(1), 37–47. https://doi.org/10.26714/mki.14.1.2024.37-47
Setiawan, K., & Trisnawati, I. T. A. (2022). Factors that affect fraudulent financial reporting. Media Bisnis, 14(2), 189–208.
Shaleh, M., & Thamrin, H. (2025). Analisis Pengaruh Fraud Hexagon terhadap Kecurangan Laporan Keuangan pada Perusahaan Manufaktur Terdaftar di Bursa Efek Indonesia. Jurnal Ekonomi & Ekonomi Syariah, 8(1), 544–556. https://doi.org/10.36778/jesya.v8i1.1947
Silaban, B. Y. Y., & Zainal, E. S. (2021). Pengaruh Karakteristik of Audit Committee, CEO Tenure, dan Arrogance Terhadap Kecurangan Laporan Keuangan. Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 5(3), 994–1007.
Soesanto, L., Noviyanti, S., Purnamasari, G. D., & Christian, S. W. (2024). The Effect of Corporate Governance and Whistleblowing System on The Tendency of Financial Statement Fraud. Journal of Business and Information System, 6(2), 182–196.
Sukmadilaga, C., Winarningsih, S., Handayani, T., Herianti, E., & Ghani, E. K. (2022). Fraudulent Financial Reporting in Ministerial and Governmental Institutions in Indonesia: An Analysis Using Hexagon Theory. Economies, 10(4). https://doi.org/10.3390/economies10040086
Tempo. (2024). Sidang Korupsi Timah, Direktur Keuangan PT Timah Ungkap Sistem Pencatatan Laporan Keuangan Perusahaan. Tempo.Co. https://www.tempo.co/hukum/sidang-korupsi-timah-direktur-keuangan-pt-timah-ungkap-sistem-pencatatan-laporan-keuangan-perusahaan-81214
Tempo. (2025). Kerugian Negara di Korupsi PT Telkom Senilai Rp 431 Miliar. Tempo.Co. https://www.tempo.co/hukum/kerugian-negara-di-korupsi-pt-telkom-senilai-rp-431-miliar-1483990
Virani, A., & Khairani, S. (2023). Peran Frekuensi Rapat Komite Audit Dimoderasi Whistleblowing System Terhadap Pengungkapan Fraud. MDP Student Conference 2023, 46–53.
Wang, Y., Zhang, Y., Chang, X., & Kang, W. (2023). CEO Tenure and Environmental Fraud for Listed Family Firms. Business Strategy and the Environment, 33(3), 1887–1905. https://doi.org/https://doi.org/10.1002/bse.3571
Wijaya, S., & Indriyani, K. (2025). Financial Statement Fraud: A Look at the Top Three. Account: International Journal for Accountancy, Finance, and Banking,12(1), 2339–2350. https://doi.org/10.32722/account.v12i1.7427
Wolfe, D. T., & Hermanson, D. R. (2004). The Fraud Diamond : Considering the Four Elements of Fraud: Certified Public Accountant’. The CPA Journal, 74(12), 38–42.
Yusof, K. M., Khair, A., & Simon, J. (2015). Fraudulent Financial Reporting: An Application of Fraud Models to Malaysian Public Listed Companies. The Macrotheme Review A Multidisciplinary Journal of Global Macro Trends Fraudulent, 2(4), 126–145.
Adib, N., Rahma, M., & Widya, A. (2024). Financial Reporting in the Perception of Heptagon Fraud Theory. Jurnal Ilmiah Manajemen Kesatuan, 12(6), 2559–2568. https://doi.org/10.37641/jimkes.v12i6.2984
Aditya, G. N. I. A. (2025). New Fraud Diamond and Financial Statement Fraud: A Case Study in Emerging Country. East Asian Journal of Multidisciplinary Research, 4(5), 2211–2226. https://doi.org/10.55927/eajmr.v4i5.199
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.
Budi, M. (2024, September 25). Terungkap Setoran Duit Miliaran di Kasus Timah Tanpa Catatan. DetikNews. https://news.detik.com/berita/d-7558358/terungkap-setoran-duit-miliaran-di-kasus-timah-tanpa-catatan
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
Chandra, C., Zahra Khalila, S., Romauli Sinaga, R., Prasetiya Mulya, U., & Selatan, T. (2023). Fraudulent Financial Reporting Analysis Using Fraud Diamond Theory in Indonesia Manufacturing Industry Analisis Fraudulent Financial Reporting Menggunakan Fraud Diamond Pada Industri Manufaktur. Jurnal Riset Akuntansi Dan Auditing, 10(3), 27–44. https://doi.org/10.55963/jraa.v10i3.579
Cressey, D. R. (1971). Other people’s money; a study in the social psychology of embezzlement. Belmont, Calif., Wadsworth Pub. Co. https://archive.org/details/otherpeoplesmone0000cres/page/n7/mode/2up
Crowe, H. (2011). The Mind Behind the Fraudsters Crime: Key Behavioral and Environmental Elements. Crowe Horwath LLP, 1–62.
Dechow, P. M., Ge, W., Larson, C. R., & Sloan, R. G. (2011). Predicting Material Accounting Misstatements. Contemporary Accounting Research, 28(1), 17–82. https://doi.org/10.1111/j.1911-3846.2010.01041.x
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
Fabian, R. R., & Challen, A. E. (2025). Pengaruh Rangkap Jabatan Direksi, Hubungan Politik, Pergantian Auditor dan Tekanan Eksternal terhadap Potensi Kecurangan Laporan Keuangan. AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis, 5(1), 563–578. https://doi.org/10.37481/jmeb.v5i1.1252
Fathmaningrum, E. S., & Anggarani, G. (2021). Fraud Pentagon and Fraudulent Financial Reporting: Evidence from Manufacturing Companies in Indonesia and Malaysia. Journal of Accounting and Investment, 22(3), 625–646. https://doi.org/10.18196/jai.v22i3.12538
Insani, L. C. (2023). Penerapan Fraud Pentagon pada Fraud Laporan Keuangan Perusahaan. Business, Accounting and Management Journal, 01(01), 1–19.
Irwandi, S. A., Pamungkas, I. D., Faisal, & Pamungkas, I. D. (2019). Detection Fraudulent Financial Statement: Beneish M-Score Model. Wseas transactions on Business and Economics, 16, 271–281.
Mahsun, M. (2023). Akuntansi Forensik (1st ed.). Yogyakarta: Penerbit Deepublish
Pamungkas, I. D., & Irwandi, S. A. (2024). Detecting fraudulent financial reporting: Heptagon fraud model. The Indonesian Accounting Review, 14(2), 153–174. https://doi.org/10.14414/tiar.v14i2.4523
Preicilia, C., Wahyudi, I., & Preicilia, A. (2022). Analisa kecurangan laporan keuangan dengan perspektif teori Fraud Hexagon. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 5(3), 1467–1479. https://doi.org/10.32670/fairvalue.v5i3.2476
Putri, U. R., Dwiharyadi, A., & Handayani, D. (2024). Analisis Pengaruh Rapat Komite Audit , Audit Internal , dan Whistleblowing System Terhadap Potensi Fraudulent Financial Reporting. Jurnal Ilmiah Ekonomi Manajemen Bisnis Dan Akuntansi, 1(4), 29–41.
Ruchiatna, G., Midiastuty, P. P., & Suranta, E. (2020). Pengaruh karakteristik komite audit terhadap fraudulent financial reporting ( The effect of audit committee characteristics on fraudulent financial reporting ). Jurnal Akuntansi, Keuangan, Dan Manajemen (Jakman), 1(4), 255–264.
Sari, M. P., Kiswanto, Rahmadani, L. V., Khairunnisa, H., & Pamungkas, I. D. (2020). Detection Fraudulent Financial Reporting and Corporate Governance Mechanisms Using Fraud Diamond Theory of the Property and Construction Sectors in Indonesia. Humanities & Social Sciences Reviews, 8(3), 1065–1072. https://doi.org/10.18510/hssr.2020.83109
Sari, P. (2024). Does The Fraud Pentagon Theory Effectively Detect Financial Statement Fraud? AFRE Accounting and Financial Review, 7(2), 195–204. https://jurnal.unmer.ac.id/index.php/afr
Satata, D. P. I., Pamungkas, I. D., Sumaryati, A., & Minarso, B. (2024). The Role of Institutional Ownership in Detecting Fraudulent Financial Reporting: Fraud Heptagon Model Analysis. Maksimum, 14(1), 37–47. https://doi.org/10.26714/mki.14.1.2024.37-47
Setiawan, K., & Trisnawati, I. T. A. (2022). Factors that affect fraudulent financial reporting. Media Bisnis, 14(2), 189–208.
Shaleh, M., & Thamrin, H. (2025). Analisis Pengaruh Fraud Hexagon terhadap Kecurangan Laporan Keuangan pada Perusahaan Manufaktur Terdaftar di Bursa Efek Indonesia. Jurnal Ekonomi & Ekonomi Syariah, 8(1), 544–556. https://doi.org/10.36778/jesya.v8i1.1947
Silaban, B. Y. Y., & Zainal, E. S. (2021). Pengaruh Karakteristik of Audit Committee, CEO Tenure, dan Arrogance Terhadap Kecurangan Laporan Keuangan. Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 5(3), 994–1007.
Soesanto, L., Noviyanti, S., Purnamasari, G. D., & Christian, S. W. (2024). The Effect of Corporate Governance and Whistleblowing System on The Tendency of Financial Statement Fraud. Journal of Business and Information System, 6(2), 182–196.
Sukmadilaga, C., Winarningsih, S., Handayani, T., Herianti, E., & Ghani, E. K. (2022). Fraudulent Financial Reporting in Ministerial and Governmental Institutions in Indonesia: An Analysis Using Hexagon Theory. Economies, 10(4). https://doi.org/10.3390/economies10040086
Tempo. (2024). Sidang Korupsi Timah, Direktur Keuangan PT Timah Ungkap Sistem Pencatatan Laporan Keuangan Perusahaan. Tempo.Co. https://www.tempo.co/hukum/sidang-korupsi-timah-direktur-keuangan-pt-timah-ungkap-sistem-pencatatan-laporan-keuangan-perusahaan-81214
Tempo. (2025). Kerugian Negara di Korupsi PT Telkom Senilai Rp 431 Miliar. Tempo.Co. https://www.tempo.co/hukum/kerugian-negara-di-korupsi-pt-telkom-senilai-rp-431-miliar-1483990
Virani, A., & Khairani, S. (2023). Peran Frekuensi Rapat Komite Audit Dimoderasi Whistleblowing System Terhadap Pengungkapan Fraud. MDP Student Conference 2023, 46–53.
Wang, Y., Zhang, Y., Chang, X., & Kang, W. (2023). CEO Tenure and Environmental Fraud for Listed Family Firms. Business Strategy and the Environment, 33(3), 1887–1905. https://doi.org/https://doi.org/10.1002/bse.3571
Wijaya, S., & Indriyani, K. (2025). Financial Statement Fraud: A Look at the Top Three. Account: International Journal for Accountancy, Finance, and Banking,12(1), 2339–2350. https://doi.org/10.32722/account.v12i1.7427
Wolfe, D. T., & Hermanson, D. R. (2004). The Fraud Diamond : Considering the Four Elements of Fraud: Certified Public Accountant’. The CPA Journal, 74(12), 38–42.
Yusof, K. M., Khair, A., & Simon, J. (2015). Fraudulent Financial Reporting: An Application of Fraud Models to Malaysian Public Listed Companies. The Macrotheme Review A Multidisciplinary Journal of Global Macro Trends Fraudulent, 2(4), 126–145.
Published
2026-05-20
How to Cite
Sakdiah, H. and Respati, N. (2026) “Fraud Heptagon dalam Analisis Kecurangan Pelaporan Keuangan pada Badan Usaha Milik Negara”, Dinamika Akuntansi Keuangan dan Perbankan, 15(1), pp. 35-50. doi: 10.35315/dakp.v15i1.10551.
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