Qowiyu Martin, Silvia (2023) Deteksi Potensi Kecurangan Laporan Keuangan Dengan Pendekatan Fraud Hexagon dan Pengaruhnya Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021). S1 thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
This study aims to detect potential financial statement through the hexagon fraud approach and the effect on firm value. The fraud hexagon component used in this study consist of seven variables, each of which has a proxy. Stimulus (financial stability and external pressure), capability (director in change), opportunity (ineffective monitoring), rationalization (change in auditor), ego (frequent number of CEO picture) and collusion (government cooperation). The dependent variable used in this study is fraudulent financial statements as measures by the f-score model. This study also use control variables, namely firm size and firm age and the consequent variable, namely firm value.The population in this study are mining sector companies listed on the indonesia stock exchange in 2017-2021. The sampling method used was purposive sampling with a total sample of 42 companies that met the criteria. The analytical method used is multiple linear regression analysis with SPSS V.25 software. The result showed that external pressure, ineffective monitoring and firm value variables had a significant effect on the potential fraudulent financial statement, but the variables financial stability, change in auditor, change in director, frequent number of CEO picture, and government cooperation had no effect on potential fraudulent financial statement.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk mendeteksi adanya potensi kecurangan laporan keuangan melalui pendekatan fraud hexagon dan pengaruhnya terhadap nilai perusahaan. Komponen fraud hexagon yang digunakan dalam penelitian ini terdiri atas tujuh variabel, dimana masing-masing variabel tersebut memiliki proksi. Stimulus (financial stability dan external pressure), capability (director in change), opportunity (ineffective monitoring), rationalization (change in auditor), ego (frequent number of CEO’s picture) dan collusion (government cooperation). Variabel dependen yang digunakan dalam penelitian ini adalah kecurangan laporan keuangan yang diukur dengan f-score model. Penelitian ini juga menggunakan variabel kontrol, yaitu ukuran perusahaan dan umur perusahaan serta variabel konsekuen yakni nilai perusahaan. Populasi pada penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Metode sampling yang digunakan adalah purposive sampling dengan jumlah sampel sebanyak 42 perusahaan yang memenuhi kriteria. Metode analisis yang digunakan yaitu analisis regresi linier berganda dengan software SPSS V.25. Hasil penelitian menunjukkan bahwa variabel external pressure, ineffective monitoring dan firm value berpengaruh signifikan terhadap potensi kecurangan laporan keuangan, sedangkan variabel financial stability, change in auditor, change in director, frequent number of CEO picture, dan government cooperation tidak berpengaruh potensi kecurangan laporan keuangan. | |||||||||
| Uncontrolled Keywords: | Fraudulent Financial Statement; Fraud Hexagon; Firm Value; F-Score Kecurangan Laporan Keuangan; Fraud Hexagon; Nilai Perusahaan; F-Score | |||||||||
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi 05-Fakultas Ekonomi dan Bisnis |
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| Depositing User: | Silvia Qowiyu Martin | |||||||||
| Date Deposited: | 29 Aug 2023 13:19 | |||||||||
| Last Modified: | 31 Oct 2023 10:49 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/29062 |
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