Pengaruh Faktor-Faktor Fraud Heptagon Theory terhadap Kecurangan Laporan Keuangan pada Perusahaan Pertambangan di Bursa Efek Indonesia
DOI:
https://doi.org/10.32502/cnx1ga18Keywords:
F-Score, Fraud Heptagon Theory, Financial Statement Fraud, MiningAbstract
This study aims to examine the influence of factors in the Fraud Heptagon Theory on financial statement fraud in mining sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. In this study, financial statement fraud was measured using the F-Score. A total of 33 sample companies were selected using purposive sampling, resulting in 85 observation points in the form of secondary data obtained from annual reports. The data were analyzed using panel data regression with the assistance of EViews 12. The findings indicate that pressure, proxied by financial stability, has a positive effect on financial statement fraud, while ignorance, proxied by the board governance training ratio, has a negative effect. Meanwhile, opportunity proxied by ineffective monitoring, rationalization proxied by auditor turnover, capability proxied by board of directors turnover, arrogance proxied by CEO duality, and greed proxied by the remuneration ratio have no effect on financial statement fraud
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