Fathur Satria Saputra, . (2026) ANALISIS FRAUD HEXAGON TERHADAP KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN SEKTOR KEUANGAN DI INDONESIA. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study analyzes the influence of six elements of the fraud hexagon (pressure, opportunity, rationalization, capability, arrogance, and collusion) on financial statement fraud in financial sector companies in Indonesia, which play an essential role in the national economy. The study employs a quantitative approach using panel data regression to capture variations across firms and over time. The sample consists of 106 financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period, which includes the post-pandemic phase. The research uses secondary data obtained from annual reports and publicly available financial statements. The findings indicate that the variables of rationalization and capability do not have a significant impact on financial statement fraud. Although these variables were expected to serve as indicators of increased fraud, the regression coefficients show an opposite effect to the hypothesis, suggesting that other factors might play a more dominant role in this sector. These results contribute to the literature on early detection of financial statement fraud, emphasizing that the analysis of these factors requires a more complex approach beyond the model applied in this study.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 2210112081] [Pembimbing: Retna Sari] [Penguji 1: Agus Maulana] [Penguji 2: Nabillah Farras Luthfi] |
| Uncontrolled Keywords: | financial statement fraud, fraud hexagon, pressure, opportunity, rationalization, capability, arrogance, collusion |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | FATHUR SATRIA SAPUTRA |
| Date Deposited: | 23 Apr 2026 07:27 |
| Last Modified: | 23 Apr 2026 07:27 |
| URI: | http://repository.upnvj.ac.id/id/eprint/41873 |
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