PENGARUH FRAUD HEXAGON TERHADAP FRAUDULENT FINANCIAL REPORTING PADA PERUSAHAAN DI INDONESIA

M. Soelung Wicaksono Hadi, . (2021) PENGARUH FRAUD HEXAGON TERHADAP FRAUDULENT FINANCIAL REPORTING PADA PERUSAHAAN DI INDONESIA. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research aims empirically the influence of hexagon fraud on fraudulent financial reporting on companies listed in Kompas 100 Index on the Indonesia Stock Exchange in 2016-2019. The selection of samples in this study using purposive sampling method resulted in 184 observations. Hypothesis testing in this study using Multiple Linear Regression Analysis with STATA version 16 application. The results of the data analysis conducted, it can be concluded that (1) pressures projected by financial target has a significant positive effect on fraudulent financial reporting, but for proxies the level of performance has no effect on fraudulent financial reporting, (2) opportunity that are projected by nature of industry has a significant negative effect on fraudulent financial reporting, (3) rationalization that is projected change in auditor has no effect on fraudulent financial reporting, but the proxy ratio of total accrual has a significant positive effect on fraudulent financial reporting, (4) capability that is projected by change on director has no effect on fraudulent financial reporting,(5) arrogance projected by frequent number of CEO photos has no effect on fraudulent financial reporting, and (6) collusion projected political connection has no effect on fraudulent financial reporting.

Item Type:	Thesis (Skripsi)
Additional Information:	[No. Panggil: 1710112187] [Penguji II (Pembimbing) : Dwi Jaya Kirana] [Dosen Penguji I : Wisnu Julianto] [Ketua Penguji : Husnah Nur Laela Ermaya]
Uncontrolled Keywords:	Fraud Hexagon, Financial Target, Performance Level, Nature of Industry, Change in Auditor, Total Accrual Ration, Change on Director, Frequent Number of Ceo Picture, Political Connection, Fraudulent Financial Reporting
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User:	M. Soelung Wicaksono Hadi
Date Deposited:	10 Jan 2022 02:09
Last Modified:	10 Jan 2022 02:09
URI:	http://repository.upnvj.ac.id/id/eprint/11580

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