relation: https://eprints.untirta.ac.id/45291/
title: PENGARUH THE S.C.C.O.R.E. MODEL TERHADAP KECURANGAN LAPORAN KEUANGAN DENGAN NILAI PERUSAHAAN SEBAGAI VARIABEL KONSEKUENSI PADA PERUSAHAAN TRANSPORTASI & LOGISTIK TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2023
creator: ENOVE MANIHURUK, ESTHER
subject: HF5601 Accounting
subject: HG Finance
description: This study aims to determine how 6 factors can affect financial statement fraud. The six factors follow Vousinas's research which names The S.C.C.O.R.E. Model, which includes Stimulus, Capability, Collusion, Opportunity, Rationalization, and Ego. This study also aims to determine the effect of financial statement fraud on firm value. 25 Transportation & Logistics companies were selected through purposive sampling with a 4-year observation period from 2020- 2023. The analysis method used in this research is panel data multiple regression analysis using Eviews 13 software. This research uses quantitative methods with secondary data taken from the company's financial statements on the Indonesia Stock Exchange. This study found that only a few factors significantly affect financial statement fraud, namely Stimulus with the proxy of External Pressure, Opportunity with the proxy of Ineffectiveness Monitoring, Rationalization with the proxy of Total Accruals Ratio, Ego with the proxy of Company Existence. Meanwhile in this study, company value is not influenced by fraudulent financial statements.
date: 2024
type: Thesis
type: NonPeerReviewed
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identifier: https://eprints.untirta.ac.id/45291/2/Esther%20Enove%20Manihuruk_5552200082_Fulltext.pdf
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identifier: https://eprints.untirta.ac.id/45291/11/Esther%20Enove%20Manihuruk_5552200082_CP.pdf
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identifier: https://eprints.untirta.ac.id/45291/3/Esther%20Enove%20Manihuruk_5552200082_01.pdf
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identifier: https://eprints.untirta.ac.id/45291/4/Esther%20Enove%20Manihuruk_5552200082_02.pdf
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identifier: https://eprints.untirta.ac.id/45291/5/Esther%20Enove%20Manihuruk_5552200082_03.pdf
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identifier: https://eprints.untirta.ac.id/45291/6/Esther%20Enove%20Manihuruk_5552200082_04.pdf
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identifier: https://eprints.untirta.ac.id/45291/7/Esther%20Enove%20Manihuruk_5552200082_05.pdf
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identifier: https://eprints.untirta.ac.id/45291/8/Esther%20Enove%20Manihuruk_5552200082_Ref.pdf
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identifier: https://eprints.untirta.ac.id/45291/10/Esther%20Enove%20Manihuruk_5552200082_Lamp.pdf
identifier:   ENOVE MANIHURUK, ESTHER  (2024) PENGARUH THE S.C.C.O.R.E. MODEL TERHADAP KECURANGAN LAPORAN KEUANGAN DENGAN NILAI PERUSAHAAN SEBAGAI VARIABEL KONSEKUENSI PADA PERUSAHAAN TRANSPORTASI & LOGISTIK TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2023.  S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.