Siti Nurkumala, . (2023) MENDETEKSI KECURANGAN LAPORAN KEUANGAN DENGAN KOMPONEN FRAUD HEXAGON. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study aims to determine the effect of the fraud hexagon components reviewed through financial targets, director changes, ineffective monitoring, auditor changes, numbers of ceo's picture, state owned enterprises on fraudulent financial statements in non-financial sector companies listed on the Indonesia Stock Exchange (IDX) in 2022. This research is a quantitative research type that uses secondary data in the form of financial reports obtained from the official website of the IDX and the company's official website. This study used a sample of 532 companies. The technique for analyzing the data in this study used descriptive statistical tests, classical assumption tests and partial statistical tests (t-test) using the STATA 14 application with the help of Microsoft Excel. Based on the results of the tests that have been carried out, it shows that changing auditors has a significant positive effect on fraudulent financial statements. Meanwhile, changes in directors and government ownership have a significant negative effect on fraudulent financial statements. Keyword: fraudulent financial statement, ,financial targets, director changes, ineffective monitoring, auditor changes, numbers of ceo's picture, state owned enterprises
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 1910112110] [Pembimbing: Masripah] [Ketua Penguji: Wiwi Idawati] [Penguji 1: Dewi Darmastuti] |
| Uncontrolled Keywords: | fraudulent financial statement, ,financial targets, director changes, ineffective monitoring, auditor changes, numbers of ceo's picture, state owned enterprises |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Siti Nurkumala |
| Date Deposited: | 12 Jul 2023 08:31 |
| Last Modified: | 24 Jul 2023 07:21 |
| URI: | http://repository.upnvj.ac.id/id/eprint/24701 |
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