relation: https://eprints.untirta.ac.id/53016/
title: FRAUD OKTAGON (SCCOREIG MODEL): PENCEGAHAN FRAUD  DAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN PADA  SEKTOR PERTAMBANGAN DI ASEAN
creator: Supriatiningsih, Supriatiningsih
subject: H Social Sciences (General)
subject: HF5601 Accounting
description: This study aims to empirically test and find new factors that influence financial  statement fraud using the SCCOREIG model (Stimulus, Capability, Collusion,  Opportunity, Rationalization, Ego, Integrity, and Greed), and its impact on firm value,  with reputation as a moderating variable. The method used is a quantitative approach  with panel data from mining companies listed on the Indonesian, Singapore, Malaysia,  and Thailand stock exchanges during 2018–2023. The results of the study indicate that  stimulus with the proxy of financial stability, opportunity with the proxy of nature of  industry, rationalization with the proxy of change of auditor, ego with the proxy of  CEO duality, and integrity with the proxy of lack of integrity and greed with the proxy  of greed CEO, all have a positive effect on fraud. On the other hand, capability  (proportion of independent commissioners) and collusion (political connections) do not  have a significant effect. Fraud has been shown to have a positive impact on firm value  in the short term, although it can damage investor confidence in the long term.  Reputation has been shown to moderate the effect of fraud on firm value, although it is  not completely able to reduce its negative impact. The main contribution of this study  is the development of the Oktagon fraud and SCCOREIG model and a new  measurement for CEO greed using the pay-to-income ratio. This study also broadens  the insight into the dynamics of fraud in the ASEAN context with diverse regulations  and capital market conditions.
date: 2025
type: Thesis
type: NonPeerReviewed
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language: en
identifier: https://eprints.untirta.ac.id/53016/1/Supriatiningsih_7783220003_Fulltext.pdf
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identifier: https://eprints.untirta.ac.id/53016/2/Supriatiningsih_7783220003_01.pdf
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identifier: https://eprints.untirta.ac.id/53016/3/Supriatiningsih_7783220003_02.pdf
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identifier: https://eprints.untirta.ac.id/53016/4/Supriatiningsih_7783220003_03.pdf
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identifier: https://eprints.untirta.ac.id/53016/5/Supriatiningsih_7783220003_04.pdf
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identifier: https://eprints.untirta.ac.id/53016/6/Supriatiningsih_7783220003_05.pdf
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identifier: https://eprints.untirta.ac.id/53016/7/Supriatiningsih_7783220003_Ref.pdf
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identifier: https://eprints.untirta.ac.id/53016/8/Supriatiningsih_7783220003_Lamp.pdf
identifier:   Supriatiningsih, Supriatiningsih  (2025) FRAUD OKTAGON (SCCOREIG MODEL): PENCEGAHAN FRAUD DAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN PADA SEKTOR PERTAMBANGAN DI ASEAN.  Doktoral thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.