Penerapan Fraud Hexagon Theory pada Minat Kecurangan Driver PT Jeggboy Inspirasi Indonesia
DOI:
https://doi.org/10.24246/persi.v8i1.p62-82Keywords:
Fraud, fraud hexagon theory, pressure, capability, opportunity, rationalization, arrogance, collusionAbstract
This study aims to examine the effect of the elements of the Fraud Hexagon Theory on the interest of Jeggboy & Girl drivers in Salatiga City in committing fraud. This research is a quantitative study using primary data collection techniques. Data collection using questionnaires distributed online to drivers. The number of samples taken was 160 respondents obtained by purposive sampling technique. The data analysis technique used is the linear regression technique. Testing is done by evaluating the measurement model (outer model) and the structural model (inner model). The results of this study indicate that pressure, ability, rationalization, and collusion have a positive influence on driver fraud. While opportunity and arrogance do not affect driver fraud.
Downloads
References
Ahyar, H., Andriani, H., Ustiawaty, J., Utami, E. F., Istiqomah, R. R., Fardani, R. A., Sukmana, D. J., & Auliya, N. H. (2020). Buku Metode Penelitian Kualitatif & Kuantitatif (H. Abadi, Ed.; 1st ed.). CV Pustaka Ilmu Group. Available at: https://www.researchgate.net/publication/340021548
Cressey, D. R. (1953). Other People’s Money - A Study of The Social Psychology of Embezzlement. Available at: https://psycnet.apa.org/record/1954-06293-000
Damaini, A. A., Nugroho, G. S., & Suyoto, S. (2018). Fraud Crime Mitigation of Mobile Application Users for Online Transportation. International Journal of Interactive Mobile Technologies, 12(3), 153–167. https://doi.org/10.3991/ijim.v12i3.8070
Darwin, M., Mamondol, M. R., Sormin, S. A., Nurhayati, Y., Tambunan, H., Sylvia, D., Adnyana, I. M. D. M., Prasetiyo, B., Vianitati, P., & Gebang, A. A. (2021). Metode Penelitian Pendekatan Kuantitatif (1st ed.). CV Media Sains Indonesia. Available at: https://www.researchgate.net/publication/354059356
Garson, G. D. (2016). Partial Least Squares: Regression & Structural Equation Models. Statistical Associates Publishers. Available at: www.statisticalassociates.com
Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to Use and How to Report The Results of PLS-SEM. European Business Review, 31(1), 2–24. https://doi.org/10.1108/EBR-11-2018-0203
Hair, J. F., Sarstedt, M., Hopkins, L., & Kuppelwieser, V. G. (2014). Partial Least Squares Structural Equation Modeling (PLS-SEM): An Emerging Tool in Business Research. European Business Review, 26(2), 106–121. https://doi.org/10.1108/EBR-10-2013-0128
Handoko, B. L. (2021). Fraud Hexagon dalam Mendeteksi Financial Statement Fraud Perusahaan Perbankan di Indonesia. Jurnal Kajian Akuntansi, 5(2), 176–192. https://doi.org/10.33603/jka.v5i2.5101
Hardiantoro, A. (2023). Ramai Soal Driver Kedapatan Curang Naikkan Tarif Tanpa Persetujuan Penumpang, Ini Kata Grab. Kompas.Com. Available at: https://www.kompas.com/tren/read/2023/01/10/150500865/ramai-soal-driver-kedapatan-curang-naikkan-tarif-tanpa-persetujuan
Huang, S. Y., Lin, C. C., Chiu, A. A., & Yen, D. C. (2017). Fraud Detection Using Fraud Triangle Risk Factors. Information Systems Frontiers, 19(6), 1343–1356. https://doi.org/10.1007/s10796-016-9647-9
Jannah, V. M., Andreas, A., & Rasuli, M. (2021). Pendekatan Vousinas Fraud Hexagon Model dalam Mendeteksi Kecurangan Pelaporan Keuangan. Studi Akuntansi dan Keuangan Indonesia (SAKI), 4(1), 1–16. https://doi.org/doi.org/10.21632/saki.4.1.1-16
Larum, K., Zuhroh, D., & Subiyantoro, E. (2021). Fraudlent Financial Reporting: Menguji Potensi Kecurangan Pelaporan Keuangan dengan Menggunakan Teori Fraud Hexagon. AFRE Accounting Financial Review, 4(1), 82–94. https://doi.org/10.26905/afr.v4i1.5957
Lutfiyanti, N. D. (2018). Pengaruh Fraud Diamond Terhadap Tendensi Kecurangan pada Driver Grabcar. Jurnal Ilmiah Mahasiswa FEB, 6(2), 1–6. Available at: https://jimfeb.ub.ac.id/index.php/jimfeb/article/view/5097
Marks, J. T. (2010). Playing Offense in A High-Risk Environment. In Crowe Horwath. Available at: https://vdocuments.mx/playing-offense-in-a-high-risk-playing-offense-in-a-high-risk-environment-3.html?page=2
Maulana, N. (2019). Sudah Terlalu Banyak Pengemudi, Penghasilan Ojek Online Melorot, Bambang Haryo Soekartono : Pendapatan Ojek Dipengaruhi Demand. Rm.Id. Available at: https://rm.id/baca-berita/kontroversi/15888/sudah-terlalu-banyak-pengemudi-penghasilan-ojek-online-melorot-bambang-haryo-soekartono-pendapatan-ojek-dipengaruhi-demand
Novarina, D., & Triyanto, D. N. (2022). Pengaruh Fraud Hexagon Terhadap Kecurangan Laporan Keuangan pada Perusahaan LQ 45 yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020. Jurnal Akuntansi dan Keuangan (JAK), 10(2), 183–193. https://doi.org/10.29103/jak.v10i2.7352
Nurbaiti, A., & Cipta, A. T. (2022). Fraud Hexagon Untuk Mendeteksi Indikasi Financial Statement Fraud. E-Jurnal Akuntansi, 32(10), 2977–2990. https://doi.org/10.24843/eja.2022.v32.i10.p06
Nurbaiti, A., & Putri, A. A. (2023). Mendeteksi Kecurangan Laporan Keuangan Menggunakan Teori Fraud Hexagon. AKURASI : Jurnal Studi Akuntansi dan Keuangan, 6(1), 215–228. https://doi.org/10.29303/akurasi.v6i1.359
Oktavia, S., Bahari, A., & Kartika, R. (2022). Pengaruh Elemen Fraud Hexagon Theory Terhadap Fraud Laporan Keuangan. Jurnal Akuntansi dan Ekonomika, 12(2), 275–284. https://doi.org/10.37859/jae.v12i2.4207
Polling Institute. (2022). Kenaikan Tarif Ojek Online di Mata Pengguna dan Pengemudi. Available at: https://pollinginstitute.id/
Pradana, H. H. E., Almaududi, Y. H., & Prasetya, M. D. (2018). Efektivitas Pengendalian Internal, Moralitas dan Integritas Terhadap Pencegahan Fraud (Studi Kasus pada Driver Go-Jek Magelang). Jurnal Bisnis dan Ekonomi, 25(2), 104–111. Available at: https://www.unisbank.ac.id/ojs/index.php/fe3/article/view/7156
Rizkiawan, M., & Subagio, S. (2023). Analisis Fraud Hexagon dan Tata Kelola Perusahaan Atas Adanya Kecurangan dalam Laporan Keuangan. Integritas : Jurnal Antikorupsi, 8(2), 269–282. https://doi.org/10.32697/integritas.v8i2.909
Safutra, I. (2019). Polisi Ringkus Driver Ojol yang Lakukan Pesanan Fiktif. Jawapos.Com. Available at: https://www.jawapos.com/jabodetabek/01232139/polisi-ringkus-driver-ojol-yang-lakukan-pesanan-fiktif
Sagala, S. G., & Siagian, V. (2021). Pengaruh Fraud Hexagon Model Terhadap Fraudulent Laporan Keuangan pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2016-2019. Jurnal Akuntansi, 13(2), 245–259. https://doi.org/10.28932/jam.v13i2.3956
Setyono, D., Hariyanto, E., Wahyuni, S., & Pratama, B. C. (2023). Penggunaan Fraud Hexagon dalam Mendeteksi Kecurangan Laporan Keuangan. Owner: Riset & Jurnal Akuntansi, 7(2), 1036–1048. https://doi.org/10.33395/owner.v7i2.1325
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
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), 1–14. https://doi.org/10.3390/economies10040086
Suryandari, E., & Pratama, L. V. (2021). Determinan Fraud Dana Desa: Pengujian Elemen Fraud Hexagon, Machiavellian, dan Love Of Money. Reviu Akuntansi dan Bisnis Indonesia, 5(1), 55–78. https://doi.org/10.18196/rabin.v5i1.11688
Vousinas, G. L. (2019). Advancing Theory of Fraud: The S.C.O.R.E. Model. Journal of Financial Crime, 26(1), 372–381. https://doi.org/10.1108/JFC-12-2017-0128
Wolfe, D. T., & Hermanson, D. R. (2004). The Fraud Diamond: Considering The Four Elements Of Fraud. CPA Journal, 38–42. Available at: https://digitalcommons.kennesaw.edu/facpubs
Zamani, L., & Purba, D. O. (2020, February 28). “Gojek Tuyul” Raup Rp 400 Juta, Terungkap Bagaimana Kecurangan Kerap Dilakukan. Kompas.Com. Available at: https://regional.kompas.com/read/2020/02/28/15404191/gojek-tuyul-raup-rp-400-juta-terungkap-bagaimana-kecurangan-kerap-dilakukan?page=all
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Perspektif Akuntansi

This work is licensed under a Creative Commons Attribution 4.0 International License.

Perspektif Akuntansi is licensed under a Creative Commons Attribution 4.0 International (CC BY 4.0) License









