PENGARUH FRAUD HEXAGON TERHADAP KECURANGAN LAPORAN KEUANGAN DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI SERTA IMPLIKASINYA PADA NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Badan Usaha Milik Negara yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023)

Hamonangan, Imanuel Given (2025) PENGARUH FRAUD HEXAGON TERHADAP KECURANGAN LAPORAN KEUANGAN DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI SERTA IMPLIKASINYA PADA NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Badan Usaha Milik Negara yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023). S1 thesis, Universitas Sultan Ageng Tirtayasa.

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Abstract

This study aims to analyze the influence of Fraud Hexagon factors on the risk of financial statement fraud in state-owned enterprises (BUMN) listed on the Indonesia Stock Exchange during the 2019–2023 period, with the audit committee serving as a moderating variable, and to examine their implications for firm value. Employing a quantitative approach and moderated regression analysis using EViews 12, the findings reveal that financial pressure and individual capability significantly heighten the risk of fraudulent behavior. Furthermore, opportunities arising from internal control weaknesses increase the likelihood of fraud. The audit committee is found to effectively moderate the impact of financial pressure, although it does not significantly diminish the influence of individual capability. These findings offer a valuable contribution to the development of fraud detection theory and provide practical insights for enhancing corporate governance, particularly through strengthening the role of audit committees and internal control systems within state-owned enterprises.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	Ibrani S., Ewing Yuvisa	198005012008121002
Thesis advisor	Budianto, Roni	197511012005011002

Additional Information:

Tujuan penelitian ini adalah untuk menganalisis pengaruh faktor-faktor Fraud Hexagon terhadap risiko kecurangan laporan keuangan pada perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia periode 2019- 2023, dengan komite audit sebagai variabel pemoderasi serta impilikasinya pada nilai perusahaan. Menggunakan pendekatan kuantitatif dengan analisis regresi moderasi dan pengolahan data melalui EViews 12, penelitian ini menemukan bahwa, tekanan finansial dan kapabilitas individu secara signifikan meningkatkan risiko fraud; peluang akibat kelemahan pengendalian internal memperbesar potensi kecurangan; serta komite audit terbukti efektif memoderasi pengaruh tekanan finansial, namun tidak signifikan dalam mengurangi dampak kapabilitas individu. Temuan ini memberikan kontribusi penting bagi pengembangan teori deteksi fraud sekaligus implikasi praktis bagi perbaikan tata kelola perusahaan, khususnya melalui penguatan peran komite audit dan sistem pengendalian internal di lingkungan BUMN.

Uncontrolled Keywords:

Fraud Hexagon, Financial Statement Fraud, Audit Committee, StateOwned Enterprises Fraud Hexagon, Fraudulent Financial Statement, Komite Audit, BUMN

Subjects:

H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting

Divisions:

05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi

Depositing User:

Imanuel Given Hamonangan

Date Deposited:

26 Aug 2025 02:35

Last Modified:

26 Aug 2025 02:35

URI:

http://eprints.untirta.ac.id/id/eprint/52729

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