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.
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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.
| Item Type: | Thesis (S1) | ||||||
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| Additional Information: | 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. | ||||||
| Uncontrolled Keywords: | Fraud Hexagon Theory, Fraudulent Financial Reporting, M-Score Fraud Hexagon Theory, Fraudulent Financial Reporting, M-Score | ||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | MRS ADE NURUL HASANAH | ||||||
| Date Deposited: | 18 Mar 2025 07:43 | ||||||
| Last Modified: | 18 Mar 2025 07:43 | ||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/47921 |
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