PENGARUH ELEMEN HEXAGON FRAUD DALAM MENDETEKSI

KECURANGAN LAPORAN KEUANGAN

(STUDI EMPIRIS PERUSAHAAN BUMN YANG TERDAFTAR DI BEI PERIODE
TAHUN 2017-2022)

PROPOSAL PENELITIAN

OLEH

FAJAR DEWANTORO
NIM 55522110018

PROGAM STUDI MAGISTER AKUNTANSI

FAKULTAS EKONOMI DAN BISNIS
UNIVERSITAS MERCU BUANA
2023
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 DAFTAR ISI

DAFTAR ISI ......................................................................................................................ii

DAFTAR TABEL..............................................................................................................iv
DAFTAR GAMBAR..........................................................................................................v
BAB I PENDAHULUAN
1.1 Latar Belakang Penelitian ...................................................................... 5
1.2 Rumusan Penelitian ............................................................................... 8
1.3 Tujuan Penelitian .................................................................................. 8
1.4 Manfaat Penelitian ................................................................................. 8
BAB II KAJIAN PUSTAKA DAN KERANGKA PEMIKIRAN
2.1 Kajian Pustaka ....................................................................................... 9
2.1.1 Teori Keagenan ............................................................................. 9
2.1.2 Teori Fraud................................................................................. .10
2.1.3 Kecurangan Laporan Keuangan...................................................12
2.1.4 Fraud Triangle Theory……...…...................................................12
2.1.5 Fraud Diamond Theory……...…..................................................12
2.1.6 Fraud Pentagon Theory……...…..................................................12
2.1.7 Fraud Hexagon Theory……...…..................................................12
2.2 Penelitian Terdahulu ............................................................................. 15
2.3 Kerangka Penelitian .............................................................................. 15
2.3.1 Hipotesis (H1)………..……...…...................................................12
2.3.2 Hipotesis (H2)………..……...…...................................................12
2.3.3 Hipotesis (H3)………..……...…...................................................12
2.3.4 Hipotesis (H4)………..……...…...................................................12
2.3.5 Hipotesis (H5)………..……...…...................................................12
2.3.6 Hipotesis (H6)………..……...…...................................................12

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BAB III METODELOGI PENELITIAN
3.1 Jenis Penelitian ...................................................................................... 18
3.2 Definisi Operasional dan Pengukuran Variabel .................................... 20
3.3 Populasi dan Sampel ............................................................................. 22
3.4 Metode dan Analisis Data ...................................................................... 22

Daftar Pustaka ..................................................................................................................... 26

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 Daftar Tabel

Tabel 2.1 Ringkasan Penelitian Terdahulu……………………………………..

Tabel 3.1 Definisi Operasional Variabel….……………………………………..

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 Daftar Gambar

Gambar 1.1 Nilai tengah kerugian dari RTTN ACFE 2018 dan 2020……….……..
Gambar 1.2 Presentase jumlah kasus dari RTTN ACFE 2018 dan 2020……………
Gambar 2.1 Fraud Triangle Theory………………………………………………….
Gambar 2.2 Fraud Diamond Theory…………………………………………………
Gambar 2.3 Fraud Pentagon Theory…………………………………………………
Gambar 2.4 Fraud Hexagon Theory………………………………………………….