MENDETEKSI FRAUDULENT FINANCIAL STATEMENTS BERDASARKAN FAKTOR FRAUD HEXAGON

Malika Putri Azzahra, . (2025) MENDETEKSI FRAUDULENT FINANCIAL STATEMENTS BERDASARKAN FAKTOR FRAUD HEXAGON. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to determine the effect of fraud hexagon factors reviewed through financial targets, change of director, nature of industry, accrual policy, frequent number of CEO's pictures, and projects with government on fraudulent financial statements. The population of this study is infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023 and a research sample was obtained with a total of 156 observations selected using purposive sampling. This study uses a quantitative method with a testing method, namely multiple linear regression analysis using the STATA version 17 and Microsoft Excel applications. The results of hypothesis testing show that financial targets as a proxy for pressure have a positive effect and nature of industry as a proxy for opportunity has a negative effect on fraudulent financial statements. Meanwhile, change of director proxy of capability, accrual policy proxy of rationalization, frequent number of CEO's picture proxy of arrogance, and project with government proxy of collusion have no effect on fraudulent financial statements. Keywords : fraudulent financial statement, fraud hexagon, financial target, change of director, nature of industry, accrual policy, frequent number of CEO’s picture, project with government, model F-Score

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2110112016] [Pembimbing: Retna Sari] [Ketua Penguji: Danang Mintoyuwono] [Penguji 1: Andy Setiawan]
Uncontrolled Keywords: fraudulent financial statement, fraud hexagon, financial target, change of director, nature of industry, accrual policy, frequent number of CEO’s picture, project with government, model F-Score.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: MALIKA PUTRI AZZAHRA
Date Deposited: 12 Feb 2025 06:10
Last Modified: 12 Feb 2025 06:10
URI: http://repository.upnvj.ac.id/id/eprint/34976

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