@phdthesis{eprintuntirta47921,
            note = {Penelitian ini bertujuan untuk menguji fraudulent financial reporting
dengan menggunakan fraud hexagon theory yang terdiri dari 6 variabel yaitu
stimulus, capability, collusion, opportunity, rationalization dan ego. Masingmasing variabel tersebut memiliki proksi yaitu financial stability, ineffective
monitoring, pergantian auditor, pergantian direksi, CEO duality dan koneksi politik.
Variabel dependen yang digunakan dalam penelitian ini adalah fraudulent financial
reporting yang diukur menggunakan m-score model. Populasi Dalam penelitian ini
adalah perusahaan BUMN yang terdaftar di Bursa Efek Indonesia tahun 2018-2022.
Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling
dan diperoleh sampel sebanyak 23 perusahaan yang memenuhi kriteria. Penelitian
ini menggunakan analisis regresi logistik biner dengan menggunakan SPSS 25.
Hasil penelitian menunjukkan bahwa ineffective monitoring, pergantian auditor,
pergantian direksi dan CEO Duality berpengaruh positif terhadap fraudulent
financial reporting. Sementara financial stability dan koneksi politik tidak
berpengaruh terhadap fraudulent financial reporting.},
          author = {ADE NURUL HASANAH},
            year = {2024},
           title = {PENGARUH FRAUD HEXAGON DALAM MENDETEKSI
FRAUDULENT FINANCIAL REPORTING DENGAN
MENGGUNAKAN BENEISH M-SCORE PADA
PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA
EFEK INDONESIA TAHUN 2018-2022},
          school = {UNIVERSITAS SULTAN AGENG TIRTAYASA},
             url = {https://eprints.untirta.ac.id/47921/},
        keywords = {Fraud Hexagon Theory, Fraudulent Financial Reporting, M-Score
Fraud Hexagon Theory, Fraudulent Financial Reporting, M-Score},
        abstract = {This study aims to examine fraudulent financial reporting using fraud
hexagon theory which consists of 6 variables, namely stimulus, capability,
collusion, opportunity, rationalization and ego. Each of these variables has proxies,
namely financial stability, ineffective monitoring, auditor changes, board of
directors changes, CEO duality and political connections. The dependent variable
used in this study is fraudulent financial reporting as measured using the m-score
model. The population in this study were BUMN companies listed on the IDX in
2018-2022. Sampling was carried out using purposive sampling method and
obtained a sample of 23 companies that met the criteria. This study uses binary
logistic regression analysis using SPSS 25. The results showed that ineffective
monitoring, auditor turnover, change of directors and CEO Duality had a positive
effect on fraudulent financial reporting. While financial stability and political
connection have no effect on fraudulent financial reporting.}
}