relation: https://eprints.untirta.ac.id/47921/ 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 creator: NURUL HASANAH, ADE subject: HF5601 Accounting description: 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. date: 2024 type: Thesis type: NonPeerReviewed format: text language: en identifier: https://eprints.untirta.ac.id/47921/1/Ade%20Nurul%20Hasanah_5552200086_fulltext.pdf format: text language: en identifier: https://eprints.untirta.ac.id/47921/2/Ade%20Nurul%20Hasanah_555220086_01.pdf format: text language: en identifier: https://eprints.untirta.ac.id/47921/3/Ade%20Nurul%20Hasanah_5552200086_02.pdf format: text language: en identifier: https://eprints.untirta.ac.id/47921/4/Ade%20Nurul%20Hasanah_5552200086_03.pdf format: text language: en identifier: https://eprints.untirta.ac.id/47921/5/Ade%20Nurul%20Hasanah_5552200086_04.pdf format: text language: en identifier: https://eprints.untirta.ac.id/47921/6/Ade%20Nurul%20Hasanah_5552200086_05.pdf format: text language: en identifier: https://eprints.untirta.ac.id/47921/7/Ade%20Nurul%20Hasanah_5552200086_Ref.pdf format: text language: en identifier: https://eprints.untirta.ac.id/47921/8/Ade%20Nurul%20Hasanah_5552200086_Lamp.pdf identifier: NURUL HASANAH, ADE (2024) 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. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.