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.
![[img]](https://eprints.untirta.ac.id/style/images/fileicons/text.png) |
Text
Supriatiningsih_7783220003_Fulltext.pdf Restricted to Registered users only Download (2MB) |
|
Text
Supriatiningsih_7783220003_01.pdf Restricted to Registered users only Download (1MB) |
|
Text
Supriatiningsih_7783220003_02.pdf Restricted to Registered users only Download (697kB) |
|
Text
Supriatiningsih_7783220003_03.pdf Restricted to Registered users only Download (345kB) |
|
Text
Supriatiningsih_7783220003_04.pdf Restricted to Registered users only Download (488kB) |
|
Text
Supriatiningsih_7783220003_05.pdf Restricted to Registered users only Download (189kB) |
|
Text
Supriatiningsih_7783220003_Ref.pdf Restricted to Registered users only Download (239kB) |
|
Text
Supriatiningsih_7783220003_Lamp.pdf Restricted to Registered users only Download (1MB) |
Abstract
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.
| Item Type: | Thesis (Doktoral) | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
|||||||||
| Additional Information: | Penelitian ini bertujuan menguji secara empiris dan menemukan kebaharuan faktor-faktor yang mempengaruhi fraud laporan keuangan dengan menggunakan model SCCOREIG (Stimulus, Capability, Collusion, Opportunity, Rationalization, Ego, Integrity, dan Greed), serta dampaknya terhadap firm value, dengan reputasi sebagai variabel moderasi. Metode yang digunakan adalah pendekatan kuantitatif dengan data panel dari perusahaan tambang yang terdaftar di bursa Indonesia, Singapura, Malaysia, dan Thailand selama 2018–2023. Hasil penelitian menunjukkan bahwa stimulus dengan proxia financial stability, opportunity dengan proxi nature of industry,rationalization dengan proxi change of auditor, ego dengan proxiCEO duality, serta integrity dengan proxi lack of integrity dan greed dengan proxi greed CEO, semuanya berpengaruh positif terhadap fraud. Sebaliknya, capability (proporsi komisaris independen) dan collusion (koneksi politik) tidak berpengaruh signifikan. Fraud terbukti berdampak positif terhadap firm value dalam jangka pendek, meskipun dapat merusak kepercayaan investor dalam jangka panjang. Reputasi terbukti memoderasi pengaruh fraud terhadap nilai perusahaan, meskipun tidak sepenuhnya mampu meredam dampak negatifnya. Kontribusi utama studi ini adalah pengembangan fraud Oktagon dengan model SCCOREIGdan pengukuran baru untuk CEO greed menggunakan rasio gaji terhadap pendapatan. Penelitian ini juga memperluas wawasan tentang dinamika fraud dalam konteks ASEAN yang memiliki keragaman regulasi dan kondisi pasar modal. | |||||||||
| Uncontrolled Keywords: | ASEAN, Financial Statement Fraud, Firm Value, SCCOREIG ASEAN, Fraud laporan keuangan, Firm Value, SCCOREIG | |||||||||
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
|||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 08-Pascasarjana > 7783-ILMU AKUNTANSI PROGRAM DOKTOR (S3) |
|||||||||
| Depositing User: | Supriatiningsih Supriatininingsih | |||||||||
| Date Deposited: | 29 Jul 2025 02:17 | |||||||||
| Last Modified: | 29 Jul 2025 02:17 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/53016 |
Actions (login required)
 |
View Item |