Image of Deteksi Financial Statement Fraud Dengan Analisis Fraud Hexagon (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2020)
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Deteksi Financial Statement Fraud Dengan Analisis Fraud Hexagon (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2020)

ABSTRACT
This study aims to analyze the effect of external pressure, personal financial need, change in director, state-owned enterprises, nature of industry, ineffective monitoring, change in auditor, frequent number of CEO’s picture on the financial statement fraud. An empirical study on manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The sample used in this study were 52 companies which were obtained based on the sample selection criteria using purposive sampling. Analysis of the data used in this study is logistic regression using the SPSS 25 application program. The results of this study indicate that the nature of industry has an effect on financial statement fraud. Meanwhile, external pressure, personal financial need, change in director, state-owned enterprises, ineffective monitoring, change in auditor, frequent number of CEO’s picture have no effect on financial statement fraud. Based on the coefficient of determination of the dependent variable can be explained by the independent variable of 14.2% while the remaining 85.8% is explained by other variables that are not used in the study, so for further research it is expected to add other variables that have not been used in this study, such as financial stability variables, financial targets, government projects or other variables related to research.
Keywords : Financial Statement Fraud, External Pressure, Fraud Hexagon, Analysis, Manufacture

Ketersediaan
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Perpustakaan Universitas Riau 1702121920
1702121920
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
1702121920
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
1702121920
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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