Annisa Aulia Djati, . (2026) PENGARUH FRAUD HEXAGON TERHADAP KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN BUMN DENGAN AUDIT COMMITTEE SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
![[img]](http://repository.upnvj.ac.id/style/images/fileicons/text.png) |
Text
ABSTRAK.pdf Download (609kB) |
|
Text
AWAL.pdf Download (1MB) |
|
Text
BAB 1.pdf Restricted to Repository UPNVJ Only Download (819kB) |
|
Text
BAB 2.pdf Restricted to Repository UPNVJ Only Download (1MB) |
|
Text
BAB 3.pdf Restricted to Repository UPNVJ Only Download (919kB) |
|
Text
BAB 4.pdf Restricted to Repository UPNVJ Only Download (1MB) |
|
Text
BAB 5.pdf Download (694kB) |
|
Text
DAFTAR PUSTAKA.pdf Download (643kB) |
|
Text
RIWAYAT HIDUP.pdf Restricted to Repository UPNVJ Only Download (712kB) |
|
Text
LAMPIRAN.pdf Restricted to Repository UPNVJ Only Download (1MB) |
|
Text
HASIL PLAGIARISME.pdf Restricted to Repository staff only Download (20MB) |
|
Text
ARTIKEL KI.pdf Restricted to Repository staff only Download (593kB) |
Abstract
This study aims to analyze and determine the influence of pressure, opportunity, rationalization, capability, arrogance, and collusion on fraudulent financial reporting, with the Audit Committee serving as the moderator. The purposive sampling technique was used to select the data for this research, resulting in a sample of 100 data points from State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange (BEI/IDX) from 2020 to 2024. The study employed a linear regression model to analyze secondary data in the form of corporate financial statements. The data processing in this study utilized STATA version 14 software. According to the results of this study, collusion significantly influences fraudulent financial reporting. Meanwhile, pressure, opportunity, rationalization, capability, and arrogance do not significantly influence fraudulent financial reporting. The Audit Committee variable moderates the influence of opportunity and rationalization. However, the Audit Committee does not moderate the influence of pressure, opportunity, rationalization, and arrogance on fraudulent financial reporting.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | No.Panggil: 2210112131 Pembimbing: Dewi Darmastuti Penguji 1: Anda Dwiharyadi Penguji 2: Nabillah Farras Luthfi |
| Uncontrolled Keywords: | fraud hexagon, fraudulent financial statement, audit comiitee |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | ANNISA AULIA DJATI |
| Date Deposited: | 30 Mar 2026 01:32 |
| Last Modified: | 30 Mar 2026 01:32 |
| URI: | http://repository.upnvj.ac.id/id/eprint/41956 |
Actions (login required)
 |
View Item |