Tinjauan Literatur Fraud Heptagon Dan Dechow F-Score Pada Manipulasi Keuangan
Main Article Content
Abstract
Penelitian ini bertujuan menganalisis pengaruh dimensi fraud heptagon terhadap financial statement manipulation menggunakan model Dechow F-Score pada perusahaan sektor infrastruktur di Bursa Efek Indonesia periode 2022–2024. Penelitian menggunakan pendekatan literature review dengan teknik chronological review terhadap 22 artikel ilmiah bereputasi. Hasil kajian menunjukkan bahwa fraud heptagon memberikan pendekatan yang lebih komprehensif dalam menjelaskan kecurangan laporan keuangan, sedangkan model Dechow F-Score efektif mendeteksi indikasi manipulasi melalui anomali kualitas akrual. Dimensi pressure dan arrogance menjadi faktor yang paling dominan, sementara greed turut memperkuat motivasi manajemen melakukan manipulasi. Penelitian ini memberikan kontribusi bagi pengembangan literatur audit forensik serta penguatan tata kelola perusahaan.
Article Details
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
References
ACFE. (2024). Report to the nations 2024 (p. 106).
Adi, R. P., & Viriany, V. (2025). Efektivitas Model Dechow F-Score dalam Pendeteksian Fraud di Sektor Perbankan dan Keuangan Indonesia (2022-2023). Jurnal Impresi Indonesia, 4(7), 2413–2426. https://doi.org/10.58344/jii.v4i7.6812
Christian, N., Pina, P., Christian, C., & Silvana, V. (2023). Detection of Cash Flow Shenanigans in The Financial Reports of PT Waskita Karya Tbk. International Journal of Social Science, Education, Communication and Economics, 2(2), 267–276. https://doi.org/10.54443/sj.v2i2.135
Cressey, D. R. (1953). Other people’s money: A study of the social psychology of embezzlement.
Dechow, P. M. (2000). Earnings management: Reconciling the views of accounting academics, practitioners, and regulators. 14(2), 235–250.
Deniswara, K., Kesuma, J. T., & Louis, V. (2022). Forensic Accounting on Indonesian Energy Sector with Beneish M-Score Model Analysis. 2022 6th International Conference on E-Commerce, E-Business and E-Government, 101–107. https://doi.org/10.1145/3537693.3537709
Dito, S. A., Noviarty, H., & Muhsin. (2025). Profitability, Stock Price Synchronicity, and Fraud: Implications for Earnings Management. Jurnal Ilmiah Akuntansi Kesatuan, 13(4), 947–960. https://doi.org/10.37641/jiakes.v13i4.3544
Du Toit, E. (2024). The red flags of financial statement fraud: A case study. Journal of Financial Crime, 31(2), 311–321. https://doi.org/10.1108/JFC-02-2023-0028
Handoko, B. L., Putri, R. N., & Wijaya, S. (2022). Analysis of Fraudulent Financial Reporting based on Fraud Heptagon Model in Transportation and Logistic Industry listed on IDX during Covid-19 Pandemic.
Haqq, A. P. N. A., & Budiwitjaksono, G. S. (2020). Fraud Pentagon for Detecting Financial Statement Fraud. Journal of Economics, Business, and Accountancy Ventura, 22(3), 319–332. https://doi.org/10.14414/jebav.v22i3.1788
Haryadi, A., Nurmalasari, R., & Yanti, H. B. (2026). Comparative Analysis of the Effectiveness of Three Models in Detecting Financial Statement Fraud. E-Jurnal Akuntansi, 36(2), 385–398. https://doi.org/10.24843/EJA.2026.v36.i02.p09
Horwath, C. (2011). Fraud Pentagon: Adding the Fifth Element.
Irman, M., Anjani, S. P., & Wati, Y. (2023). Manajemen Laba Dan Kecurangan Laporan Keuangan: Industri Pariwisata Dan Rekreasi Di Indonesia. Jurnal Reviu Akuntansi dan Keuangan, 13(2), 392–411. https://doi.org/10.22219/jrak.v13i2.26500
Jodyan, R., Winowod, T. M., & Prawati, L. D. (2024). Understanding Fraud Detection with the Heptagon Fraud Model and Income Tax Moderation: Evidence from Indonesia. Management and Accounting Review, 23(3). https://doi.org/10.24191/MAR.V23i03-03
Marais, A., Vermaak, C., & Shewell, P. (2023). Predicting financial statement manipulation in South Africa: A comparison of the Beneish and Dechow models. Cogent Economics & Finance, 11(1), 2190215. https://doi.org/10.1080/23322039.2023.2190215
Nadziliyah, H., & Primasari, N. S. (2022). Analisis Fraud Hexagon Terhadap Financial Statement Fraud Pada Perusahaan Sektor Infrastruktur, Utilitas Dan Transportasi. Accounting and Finance Studies, 2(1), 21–39. https://doi.org/10.47153/afs21.2702022
Narsa, N. P. D. R. H., Afifa, L. M. E., & Wardhaningrum, O. A. (2023). Fraud triangle and earnings management based on the modified M-score: A study on manufacturing company in Indonesia. Heliyon, 9(2), e13649. https://doi.org/10.1016/j.heliyon.2023.e13649
Nugraha, A. R., & Nugraheni, B. L. Y. (2025). Analyzing the Fraud Diamond Model for Anticipating Financial Statement Manipulation: A Study on Registered Non-Financial Firms in the IDX (2018—2021). Quality-Access to Success, 26(206). https://doi.org/10.47750/QAS/26.206.04
Pamungkas, I. D., & Irwandi, S. A. (2025). Detecting fraudulent financial reporting: Heptagon fraud model. The Indonesian Accounting Review, 14(2), 153–174. https://doi.org/10.14414/tiar.v14i2.4523
Rahardyan, M. T., Bakri, M. R., Susilo, C. H., & Putri, S. A. (2025). Survei Fraud Indonesia 2025. 71.
Ratmono, D., Darsono, D., & Cahyonowati, N. (2020). Financial Statement Fraud Detection With Beneish M-Score and Dechow F-Score Model: An Empirical Analysis of Fraud Pentagon Theory in Indonesia. International Journal of Financial Research, 11(6), 154. https://doi.org/10.5430/ijfr.v11n6p154
Setyono, D., Hariyanto, E., Wahyuni, S., & Pratama, B. C. (2023). Penggunaan Fraud Hexagon dalam Mendeteksi Kecurangan Laporan Keuangan. Owner : Riset Dan Jurnal Akuntansi, 7(2), 1036–1048. https://doi.org/10.33395/owner.v7i2.1325
Sihombing, T. (2022). Fraud Hexagon Theory and Fraudulent Financial Statement in IT Industry in Asean. 12(3).
Snyder, H. (2019). Literature review as a research methodology: An overview and guidelines. Journal of Business Research, 104, 333–339. https://doi.org/10.1016/j.jbusres.2019.07.039
Soepriyanto, G., Kuncoro, E. A., Zudana, A. E., & Averine, L. (2022). Does Executive Compensation Affect Accounting Irregularities? Evidence From Listed Firms in Indonesia. Sage Open, 12(3), 21582440221111109. https://doi.org/10.1177/21582440221111109
Tarjo, T., Anggono, A., Prasetyono, P., Yuliana, R., & Sakti, E. (2022). Association between fraudulent financial reporting, readability of annual reports, and abusive earnings management: A case of Indonesia. Investment Management and Financial Innovations, 19(1), 370–378. https://doi.org/10.21511/imfi.19(1).2022.29
Vousinas, G. L. (2019). Advancing Theory of Fraud: The S.C.O.R.E. Model.
Wolfe, D. T., & Hermanson, D. R. (2004). The Fraud Diamond: Considering the Four Elements of Fraud. 74, 38–42.
Yusrianti, H., Ghozali, I., Yuyetta, E., Aryanto, A., & Meirawati, E. (2020). Financial Statement Fraud Risk Factors of Fraud Triangle: Evidence From Indonesia. International Journal of Financial Research, 11(4), 36. https://doi.org/10.5430/ijfr.v11n4p36
Yustikasari, Y., & Sari, Y. P. (2024). Pengaruh Financial Stability, Ineffective Monitoring, Change In Auditor, Change In Director, And CEO Picture Terhadap Fraudulent Financial Statement. Monex Journal Research Accounting Politeknik Tegal, 13(01), 120–135. https://doi.org/10.30591/monex.v13i01.6194