Stephanie Alexandra Siringoringo, . (2026) MENDETEKSI FRAUDULENT FINANCIAL STATEMENT MENGGUNAKAN FRAUD HEXAGON: STUDI KASUS INDONESIA. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
The purpose of this study is to ascertain how fraudulent financial statement are affected by the fraud hexagon variables, which include financial targets, ineffective monitoring, total accrual ratio, change in director, frequent number of CEO’s pictures, and audit fee. The technology companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2024 comprise the study’s population. Purposive sampling was used to pick 109 observations for the research sample. Multiple linear regression analysis utilizing STATA version 17 and Microsoft Excel is the testing strategy used in this quantitative study. The findings of the hypothesis test indicate that financial target as a proxy for pressure and total accrual ratio as a proxy of rationalization has a positive effect on fraudulent financial statement. In the meantime, ineffective monitoring as a proxy of opportunity, change in director as a proxy of capability, frequent number of CEO’s picture as a proxy of arrogance, and audit fee as a proxy of collusion have no effect on fraudulent financial statement.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 2210112185] [Pembimbing: Praptiningsih] [Penguji 1: Eko Yulianto] [Penguji 2: Rahmiyatus Syukra] |
| Uncontrolled Keywords: | fraudulent financial statement, fraud hexagon, model F-Score |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | STEPHANIE ALEXANDRA SIRINGORINGO |
| Date Deposited: | 06 Apr 2026 03:08 |
| Last Modified: | 06 Apr 2026 03:08 |
| URI: | http://repository.upnvj.ac.id/id/eprint/41894 |
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