Image of Engaruh Elemen ( S.C.C.O.R.E ) Fraud Hexagon Theory Terhadap Fraudulent Financial Reporting ( Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Periode Tahun 2016 – 2018 )
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Engaruh Elemen ( S.C.C.O.R.E ) Fraud Hexagon Theory Terhadap Fraudulent Financial Reporting ( Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Periode Tahun 2016 – 2018 )

ABSTRACT
This study aims to examine the element (S.C.C.O.R.E) in Fraud Hexagon theory
of Fraudulent Financial Reporting. Hexagon Fraud is proxied with six
variables consisting of Stimulis / Pressure proxied (external Pressure),
Capability is proxied by (change of corporate director) ) Collusion is proxied by
(Dualism Position), Opportunity is proxied by (Ineffective Monitoring),
Rationalization is proxied by (Replacement of Auditors),and Ego / Arrogancy is
proxied by (Institutional Ownership), The sample used in this study was selected
using a purposive sampling method consisting of 19 manufacturing companies
listed on the Indonesia Stock Exchange (BEI) in the period 2016 to 2018.
Hypothesis testing uses multiple regression analysis models to test the
influence of external Pressure, Effective Monitoring, Replacement of Auditors,
change of corporate director, Institutional Ownership, Dualism Position on
fraudulent financial reporting. The results of this study indicate that External
Pressure (LEV) has a significant negative effect on Fraudulent Financial
Reporting and the Change of Corporate Director (COCD) variable has a
positive and significant effect on Fraudulent Financial Reporting, while the
Ineffective Monitoring (BDOUT), Replacement of Auditors (RPOA) variables,
and Institutional Ownership (OSHIP) and Dualism Position (DUALISMP) have
no significant effect on Fraudulent Financial Reporting.
Keywords: Fraudulent Financial Reporting, Hexagon Fraud, External
Pressure, Change of Corporate Director, Dualism Position,
Ineffective Monitoring, Replacement of Auditors, Institutional
Ownership,.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 121 (0038)
02 03. 121 (0038)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 121 (0038)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis - Akuntansi.,
Deskripsi Fisik
ix, 79 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 121 (0038)
Tipe Isi
-
Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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