PENGARUH FRAUD HEXAGON DALAM MENDETEKSI FRAUDULENT FINANCIAL REPORTING

Nadita Saputri, . (2023) PENGARUH FRAUD HEXAGON DALAM MENDETEKSI FRAUDULENT FINANCIAL REPORTING. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research is using a quantitative study that aims to analyze the effect of Fraud Hexagon which consists of financial stability, ineffective monitoring, change in auditors, change in directors, frequent number of CEO's pic, political connections, and state-owned enterprises on fraudulent financial reporting. The population in this study consisted of companies in the Basic Industry and Chemicals sector which listed on Indonesia Stock Exchange 2019 – 2021. The sample selection in this study used a purposive sampling method which produced 168 observations. Hypothesis testing in this study is using a panel data analysis with STATA version 14. The results of this study indicate rationalization proxied by change in auditors has a significant negative effect on fraudulent financial reporting. Meanwhile, financial stability, ineffective monitoring, change in directors, frequent number of CEO's pic, political connections and state-owned enterprises have no effect on fraudulent financial reporting.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 1910112165] [Pembimbing: Ayunita Ajengtiyas Saputri Mashuri] [Penguji 1: Panubut Simorangkir] [Penguji 2: Rahmasari Fahria]
Uncontrolled Keywords: Fraud Hexagon, Financial Stability, Ineffective Monitoring, Change in Auditor,Change in Director, Frequent Number of CEO’s Pic, Political Connection, Fraudulent Financial Reporting.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Nadita Saputri
Date Deposited: 21 Jul 2023 02:27
Last Modified: 21 Jul 2023 02:27
URI: http://repository.upnvj.ac.id/id/eprint/24727

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