Wahida, Nurul Aini (2024) Pengaruh Fraud Hexagon Theory Terhadap Kecurangan Laporan Keuangan (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2018 – 2022). S1 thesis, Universitas Sultan Ageng Tirtayasa.
![[img]](https://eprints.untirta.ac.id/style/images/fileicons/text.png) |
Text
Nurul Aini Wahida_5552200046_Fulltext.pdf Download (1MB) |
|
Text
Nurul Aini Wahida_5552200046_01.pdf Download (817kB) |
|
Text
Nurul Aini Wahida_5552200046_02.pdf Download (370kB) |
|
Text
Nurul Aini Wahida_5552200046_03.pdf Download (255kB) |
|
Text
Nurul Aini Wahida_5552200046_04.pdf Download (245kB) |
|
Text
Nurul Aini Wahida_5552200046_05.pdf Download (124kB) |
|
Text
Nurul Aini Wahida_5552200046_Ref.pdf Download (194kB) |
|
Text
Nurul Aini Wahida_5552200046_Lamp.pdf Download (192kB) |
Abstract
This research aims to identify fraudulent financial statements using the fraud hexagon theory approach which consists of six variables, namely stimulus, capability, collusion, opportunity, rationalization, and ego. Each of these variables is proxied by financial targets, changes of director, political connections, ineffective monitoring, auditor changes, and CEO duality. The dependent variable used in this research is financial statement fraud which is measured using the F-score model. The population in this study were mining sector companies listed on the Indonesia Stock Exchange in 2018 - 2022. Sampling was carried out using a purposive sampling method and a sample of 42 companies were obtained that met the criteria. This research uses multiple linear regression analysis using SPSS 25. The research results show that financial targets, and CEO duality have a positive effect on financial report fraud, changes of director have a negative effect on financial report fraud, while political connections, ineffective monitoring, and auditor changes have no effect on financial report fraud.
| Item Type: | Thesis (S1) | ||||||
|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||
| Additional Information: | Penelitian ini bertujuan untuk mengidentifikasi kecurangan laporan keuangan dengan menggunakan pendekatan fraud hexagon theory yang terdiri dari enam variable yaitu stimulus, capability, collusion, opportunity, rationalization, dan ego. Masing-masing variabel tersebut memiliki diproksikan dengan financial target, changes of director, political connection, ineffective monitoring, auditor changes, dan CEO duality. Variabel dependen yang digunakan dalam penelitian ini adalah kecurangan laporan keuangan yang diukur menggunakan model F-score. Populasi dalam penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2018 – 2022. Pengambilan sampel dilakukan dengan metode purposive sampling dan diperoleh sampel sebanyak 42 perusahaan yang memenuhi kriteria. Penelitian ini menggunakan analisis regeresi linear berganda dengan menggunakan SPSS 25. Hasil penelitian menunjukkan bahwa financial target, dan CEO duality berpengaruh positif terhadap kecurangan laporan keuangan, change of director berpengaruh negatif terhadap kecurangan laporan keuangan, sedangkan political connection, ineffective monitoring, dan auditor changes tidak berpengaruh terhadap kecurangan laporan keuangan. | ||||||
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
||||||
| Depositing User: | Nurul Aini Wahida | ||||||
| Date Deposited: | 12 Aug 2024 14:22 | ||||||
| Last Modified: | 12 Aug 2024 14:22 | ||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/40594 |
Actions (login required)
 |
View Item |