eprintid: 47921 rev_number: 14 eprint_status: archive userid: 20825 dir: disk0/00/04/79/21 datestamp: 2025-03-18 07:43:18 lastmod: 2025-03-18 07:43:18 status_changed: 2025-03-18 07:43:18 type: thesis metadata_visibility: show creators_name: NURUL HASANAH, ADE creators_id: 5552200086 contributors_type: http://www.loc.gov/loc.terms/relators/THS contributors_name: YAZID, HELMI contributors_id: 197012182002121001 corp_creators: UNIVERSITAS SULTAN AGENG TIRTAYASA corp_creators: FAKULTAS EKONOMI DAN BISNIS corp_creators: AKUNTANSI 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 ispublished: pub subjects: HF5601 divisions: FEB divisions: Akuntansi full_text_status: restricted keywords: Fraud Hexagon Theory, Fraudulent Financial Reporting, M-Score Fraud Hexagon Theory, Fraudulent Financial Reporting, M-Score 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. 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. date: 2024 date_type: published pages: 85 institution: UNIVERSITAS SULTAN AGENG TIRTAYASA department: AKUNTANSI thesis_type: sarjana thesis_name: sarjana citation: 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. document_url: https://eprints.untirta.ac.id/47921/1/Ade%20Nurul%20Hasanah_5552200086_fulltext.pdf document_url: https://eprints.untirta.ac.id/47921/2/Ade%20Nurul%20Hasanah_555220086_01.pdf document_url: https://eprints.untirta.ac.id/47921/3/Ade%20Nurul%20Hasanah_5552200086_02.pdf document_url: https://eprints.untirta.ac.id/47921/4/Ade%20Nurul%20Hasanah_5552200086_03.pdf document_url: https://eprints.untirta.ac.id/47921/5/Ade%20Nurul%20Hasanah_5552200086_04.pdf document_url: https://eprints.untirta.ac.id/47921/6/Ade%20Nurul%20Hasanah_5552200086_05.pdf document_url: https://eprints.untirta.ac.id/47921/7/Ade%20Nurul%20Hasanah_5552200086_Ref.pdf document_url: https://eprints.untirta.ac.id/47921/8/Ade%20Nurul%20Hasanah_5552200086_Lamp.pdf