Chintia Nabiilah, . (2022) PENGARUH FAKTOR FRAUD HEXAGON THEORY TERHADAP KECURANGAN LAPORAN KEUANGAN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study is a quantitative study that aims to determine the effect of the fraud hexagon theory factors on financial statement fraud in consumer goods manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The purposive sampling method was used by researchers to determine the research sample and consisted of 69 observations from 23 companies that matched the sample selection criteria. Multiple linear regression analysis with the help of STATA v.14 application was used to test the hypothesis. The results of the study state that (1) external pressures have a negative effect on financial statement fraud, (2) the nature of the industry has a negative effect on financial statement fraud, (3) auditor turnover has no effect on financial statement fraud, (4) director turnover does not. has an influence on financial statement fraud, (5) ceo duality has no effect on financial statement fraud, (6) political connections have no influence on financial statement fraud.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil : 1810112219] [Pembimbing : Erna Hernawati] [Penguji 1 ; Lidya Primta Surbakti] [Penguji 2 : Dewi Darmastuti] |
| Uncontrolled Keywords: | Keywords: fraud hexagon theory, external pressure, nature of industry, auditor change, change of directors, ceo duality, political connections. |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions H Social Sciences > HG Finance H Social Sciences > HJ Public Finance L Education > LB Theory and practice of education |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Chintia Nabiilah |
| Date Deposited: | 04 Mar 2022 07:55 |
| Last Modified: | 04 Mar 2022 07:55 |
| URI: | http://repository.upnvj.ac.id/id/eprint/16250 |
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