Arsyi Rizaldi, Muhammad (2023) PENGARUH HEXAGON THEORY TERHADAP FRAUDULENT FINANCIAL REPORTING DENGAN NILAI PERUSAHAAN SEBAGAI VARIABEL MEDIASI (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to examine the effect of Hexagon Theory on Firm Value with Mediation Variable Firm Value. The samples in this study were 34 Consumer Goods Industry Sector Companies Listed on the Indonesia Stock Exchange for the 2017-2021 period using the Purposive Sampling method. The data used in this study is secondary data obtained from the Financial Reports and Annual Reports of Companies in the Consumer Goods Industry Sector that have been published on the official website of the Indonesia Stock Exchange (www.idx.co.id) for the 2017-2021 period and their respective websites. company. The analytical method used in this research is Path Analysis. The data in this study were processed using SPSS (Statistical Product and Service Solution) software version 25. The results of this study are 1) Stimulus has negative effect on Fraudulent Financial Reporting. 2) Capability has positive effect on Fraudulent Financial Reporting. 3) Opportunity has negative effect on Fraudulent Financial Reporting. 4) Rationalization has a positive effect on Fraudulent Financial Reporting. 5) Ego has a negative effect on Fraudulent Financial Reporting. 6) Collussion has no effect on Fraudulent Financial Reporting. 7) Corporate Value is unable to mediate Stimulus against Fraudulent Financial Reporting. 8) Corporate Value is able to mediate Capability against Fraudulent Financial Reporting. 9) The value of the Company is able to mediate Opportunity against Fraudulent Financial Reporting. 10) Company Value unable to mediate Rationalization of Fraudulent Financial Reporting. 11) Company Value is unable to mediate Ego against Fraudulent Financial Reporting. 12) Corporate Value unable to mediate Collussion against Fraudulent Financial Reporting. 13) Firm Value has no effect on Fraudulent Financial Reporting.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk menguji pengaruh Hexagon Theory Terhadap Nilai Perusahaan dengan Nilai Perusahaan Variabel Mediasi. Sampel dalam penelitian ini adalah 34 Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021 dengan metode Purposive Sampling. Data yang digunakan dalam penelitian ini merupakan data sekunder yang diperoleh dari Laporan Keuangan dan Annual Report Perusahaan Sektor Industri Barang Konsumsi yang telah dipublikasikan di website resmi Bursa Efek Indonesia (www.idx.co.id) selama periode 2017-2021 dan situs masing-masing perusahaan. Metode analisis yang digunakan dalam penelitian ini adalah Analisis Jalur (Path Analysis). Data dalam penelitian ini diolah menggunakan software SPSS (Statistical Product and Service Solution) versi 25. Hasil penelitian ini adalah 1) Stimulus berpengaruh negatif terhadap Fraudulent Financial Reporting. 2) Capability berpengaruh positif terhadap Fraudulent Financial Reporting. 3) Opportunitiy berpengaruh negatif terhadap Fraudulent Financial Reporting. 4) Rasionalisasi berpengaruh positif terhadap Fraudulent Financial Reporting. 5) Ego berpengaruh negatif terhadap Fraudulent Financial Reporting. 6) Collussion tidak berpengaruh terhadap Fraudulent Financial Reporting. 7) Nilai Perusahaan tidak mampu memediasi Stimulus terhadap Fraudulent Financial Reporting. 8) Nilai Perusahaan mampu memediasi Capability terhadap Fraudulent Financial Reporting. 9) Nilai Perusahaan mampu memediasi Opportunity terhadap Fraudulent Financial Reporting. 10) Nilai Perusahaan tidak mampu memediasi Rasionalisasi terhadap Fraudulent Financial Reporting. 11) Nilai Perusahaan mampu memediasi Ego terhadap Fraudulent Financial Reporting. 12) Nilai Perusahaan tidak mampu memediasi Collussion terhadap Fraudulent Financial Reporting. 13) Nilai perusahaan tidak berpengaruh terhadap Fraudulent Financial Reporting | |||||||||
| Uncontrolled Keywords: | Stimulus, Capability, Opportunity, Rasionalisasi, Ego, Collussion, Fradulent Financial Reporting, Firm Value | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HD Industries. Land use. Labor H Social Sciences > HG Finance J Political Science > JF Political institutions (General) |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Mr Muhammad Arsyi Rizaldi | |||||||||
| Date Deposited: | 14 Nov 2023 11:40 | |||||||||
| Last Modified: | 14 Nov 2023 11:40 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/30609 |
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