PENGARUH TEKANAN, KESEMPATAN, RASIONALISASI, KAPABILITAS, AROGANSI, DAN KOLUSI TERHADAP FRAUDULENT FINANCIAL STATEMENT

Shifa Nurhaliza Az Zahra, . (2025) PENGARUH TEKANAN, KESEMPATAN, RASIONALISASI, KAPABILITAS, AROGANSI, DAN KOLUSI TERHADAP FRAUDULENT FINANCIAL STATEMENT. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research is a quantitative study that aims to examining the effect of fraud hexagon theory, which consists of pressure, opportunity, rasionalization, capability, arogance, and collusion on fraudulent financial statements. The population used in this study consisted of companies in comprises state-owned enterprises (BUMN) listed on the Indonesia Stock Exchange during the 2018-2022 period. The sample was selected by using purposive sampling method, which resulting in 100 samples from a total of 20 companies. Hypothesis testing in this study was using Panel Data Analysis with STATA version 17 software and a significance level of 5% (0.05). The results of the tests indicate that: (1) pressure (financial stability) has no significant effect on fraudulent financial statements, (2) opportunity (ineffective monitoring) has no significant effect on fraudulent financial statements, (3) rasionalization (change in auditor) has no significant effect on fraudulent financial statements, (4) capability (change in director) has a significantly negative effect on fraudulent financial statements, (5) arrogance (CEO duality) has no significant effect on fraudulent financial statements, and (6) collusion has no significantly positive effect on fraudulent financial statements.

Item Type:	Thesis (Skripsi)
Additional Information:	[No. Panggil: 2110112114] [Pembimbing: Ferry Irawan] [Penguji 1: Akhmad Saebani] [Penguji 2: Dewi Darmastuti]
Uncontrolled Keywords:	Fraud Hexagon, Fraudulent Financial Statement.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User:	SHIFA NURHALIZA AZ ZAHRA
Date Deposited:	05 Mar 2025 07:48
Last Modified:	05 Mar 2025 07:48
URI:	http://repository.upnvj.ac.id/id/eprint/34458

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