Anggraeni, Dini (2024) DETERMINAN FRAUDULENT FINANCIAL STATEMENT MELALUI PERSPEKTIF FRAUD HEXAGON THEORY (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022). S1 thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
This study aims to analyze and provide empirical evidence regarding the effect of fraud hexagon theory elements consisting of six variables, where each variable has a proxy, namely Stimulus (external pressure), Opportunity (nature of industry), Rationalization (change in auditor), Capability (change in directors). Ego (CEO duality), and Collusion (political connection) on fraudulent financial statements. In determining fraudulent financial statements, this study uses the f-score model. The population in this study are mining sector companies listed on the Indonesia Stock Exchange in 2018-2022. The sampling technique in this study was purposive sampling which resulted in 30 companies for 5 years, with 4 outlier data units, so that the total analysis units were 146 units. The data analysis method used is logistic regression analysis with SPSS V.25 software. The results showed that the variables external pressure and change in directors had a positive effect on fraudulent financial statements, while the nature of industry variable had a negative effect on fraudulent financial statements, while change in auditor, CEO duality, and political connection had no effect on fraudulent financial statements.
| Item Type: | Thesis (S1) | ||||||
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| Additional Information: | Penelitian ini bertujuan untuk menganalisis dan memberikan bukti empiris mengenai pengaruh dari elemen fraud hexagon theory yang terdiri atas enam variabel, dimana masing-masing variabel tersebut memiliki proksi yaitu Stimulus (external pressure), Opportunity (nature of industry), Rationalization (change in auditor), Capability (change in directors). Ego (CEO duality), dan Collusion (political connection) terhadap fraudulent financial statement. Dalam menentukan fraudulent financial statement penelitian ini menggunakan f-score model. Populasi pada penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2018-2022. Teknik pengambilan sampel pada penelitian ini adalah purposive sampling yang menghasilkan 30 perusahaan selama 5 tahun, dengan data outlier sebanyak 4 unit, sehingga total unit analisis sebanyak 146 unit. Metode analisis data yang digunakan yaitu analisis regresi logistik dengan software SPSS V.25. Hasil penelitian menunjukkan bahwa variabel external pressure dan change in directors berpengaruh positif terhadap fraudulent financial statement, sedangkan variabel nature of industry berpengaruh negatif terhadap fraudulent financial statement, sementara change in auditor, CEO duality, dan political connection tidak berpengaruh terhadap fraudulent financial statement. | ||||||
| Uncontrolled Keywords: | Fraudulent Financial Statement, Fraud Hexagon Theory, F-Score Model | ||||||
| Subjects: | H Social Sciences > HJ Public Finance | ||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Dini Anggraeni | ||||||
| Date Deposited: | 27 Jul 2024 12:27 | ||||||
| Last Modified: | 27 Jul 2024 12:27 | ||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/38600 |
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