Mei Tyas Cindy Putriyanti, . (2023) PENGARUH FAKTOR-FAKTOR FRAUD HEXAGON TERHADAP FRAUDULENT FINANCIAL STATEMENT. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This research is a quantitative study which aims to analyze the influence of fraud hexagon factors with the S.C.C.O.R.E model consisting of financial stability, change in directors, project collaboration, nature of industry, change in auditors and frequent number of CEO’s picture on fraudulent financial statement. This research uses samples from the population of infrastructure sector companies listed on the IDX during the 2020-2022 period using purposive sampling techniques to obtain 141 research samples. Hypothesis testing used in this research is multiple linear regression analysis using the STATA 13.1 application. The results of the hypothesis testing carried out in this research show that financial stability has a significant negative effect and the nature of industry has a significant positive effect on fraudulent financial statement. Meanwhile, change in directors, project collaboration, change in auditors and frequent number of CEO's picture do not have a significant effect on fraudulent financial statement.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil: 2010112144] [Pembimbing: Husnah Nur Laela Ermaya] [Penguji 1: Panubut Simorangkir] [Penguji 2: Retna Sari] |
| Uncontrolled Keywords: | fraud hexagon, fraudulent financial statement, infrastucture sector company, S.C.C.O.R.E model |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance L Education > LB Theory and practice of education |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Mei Tyas Cindy Putriyanti |
| Date Deposited: | 21 Mar 2024 04:40 |
| Last Modified: | 21 Mar 2024 04:40 |
| URI: | http://repository.upnvj.ac.id/id/eprint/27729 |
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