WAHYUNI, NANI (2026) DETEKSI KECURANGAN LAPORAN KEUANGAN MELALUI ANALISIS FRAUD HEXAGON DALAM PERSPEKTIF ISLAM: STUDI EMPIRIS PADA BANK SYARIAH DI KAWASAN ASEAN TAHUN 2020 - 2024. S2 thesis, Universitas Mercu Buana Jakarta.
|
Text (HAL COVER)
Cover.pdf Download (627kB) | Preview |
|
![[img]](https://repository.mercubuana.ac.id/style/images/fileicons/text.png) |
Text (BAB I)
Bab 1.pdf Restricted to Registered users only Download (356kB) |
|
|
Text (BAB II)
Bab 2.pdf Restricted to Registered users only Download (688kB) |
|
|
Text (BAB III)
Bab 3.pdf Restricted to Registered users only Download (574kB) |
|
|
Text (BAB IV)
Bab 4.pdf Restricted to Registered users only Download (640kB) |
|
|
Text (BAB V)
Bab 5.pdf Restricted to Registered users only Download (256kB) |
|
|
Text (DAFTAR PUSTAKA)
Daftar Pustaka.pdf Restricted to Registered users only Download (398kB) |
|
|
Text (LAMPIRAN)
Lampiran.pdf Restricted to Registered users only Download (2MB) |
Abstract
This study aims to detect financial statement fraud in ASEAN Islamic banks by integrating the Fraud Hexagon model with Islamic Corporate Governance (ICG). The sample consists of 30 Islamic banks in Indonesia, Malaysia, Brunei Darussalam, and the Philippines, yielding 152 firm-year observations from audited annual reports for 2020–2024. Fraud risk is proxied by the F-Score of Dechow et al., and the hypotheses are tested using PLS-SEM with SmartPLS 4. The results show that CEO Tenure and corporate involvement in government projects (CWGP) have a significant positive effect on F-Score, indicating a higher likelihood of financial statement fraud. In contrast, Growth Pressure, Effective Monitoring, related-party sales, and CEO Education have no direct effect. ICG weakens the effects of Growth Pressure and Effective Monitoring on F-Score, but strengthens the effect of CEO Education. These findings highlight the need to reinforce the role of the Sharia Supervisory Board and internal Sharia audit, and to manage risks arising from long CEO Tenure and exposure to government projects in order to preserve the integrity of Islamic banks’ financial statements. Keywords: Fraud Hexagon; Islamic Corporate Governance; Financial Statement Fraud; ASEAN Islamic Banks; F-Score Penelitian ini bertujuan mendeteksi kecurangan laporan keuangan pada bank syariah di kawasan ASEAN dengan memadukan model Fraud Hexagon dan Islamic Corporate Governance (ICG). Sampel penelitian menggunakan 30 bank syariah di Indonesia, Malaysia, Brunei Darussalam, dan Filipina dengan 152 observasi laporan tahunan periode 2020–2024. Kecurangan diukur menggunakan F-Score Dechow et al., sedangkan pengujian hubungan antarvariabel dilakukan dengan PLS-SEM melalui SmartPLS 4. Hasil penelitian menunjukkan bahwa CEO Tenure dan Corporate with Government Project (CWGP) berpengaruh positif signifikan terhadap F-Score, sehingga meningkatkan indikasi kecurangan laporan keuangan. Sementara itu, Growth Pressure, Effective Monitoring, RPT Sales, dan CEO Education tidak berpengaruh secara langsung. ICG terbukti memperlemah pengaruh Growth Pressure dan Effective Monitoring terhadap F-Score, tetapi memperkuat pengaruh CEO Education. Temuan ini menegaskan pentingnya penguatan peran Dewan Pengawas Syariah dan audit syariah internal, serta manajemen risiko atas masa jabatan CEO yang panjang dan keterlibatan bank dalam proyek pemerintah. Kata Kunci: Fraud Hexagon; Islamic Corporate Governance; Kecurangan Laporan Keuangan; Bank Syariah ASEAN; F-Score
Actions (login required)
 |
View Item |
