CD Skripsi

Pendekatan Fraud Heptagon Theory Dalam Mendeteksi Kecurangan Pelaporan Keuangan (Studi Pada Badan Usaha Milik Negara (Bumn) Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode 2020 - 2023)

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ABSTRACT
This study aims to analyze the effect of the fraud heptagon theory model; pressure, opportunity, rationalization, ability, ego, ignorance, and greed on fraudulent financial reporting using the F-Score model measurement in State-Owned Enterprises (BUMN) registered and listed on the Indonesia Stock Exchange (IDX) in 2020-2023. The method used in this study is a quantitative approach with secondary data sources in the form of annual financial reports and annual reports for the 2020-2023 period. The sample used in this study was 108. This study uses logistic regression analysis techniques with the help of data processing using IBM SPSS version 29. The results of this study indicate that pressure reviewed from financial targets; ignorance reviewed from Corporate Governance training policies have an effect on fraudulent financial reporting. While pressure reviewed from financial stability and external pressure; opportunity reviewed from ineffective supervision; rationalization reviewed from the change of KAP; ability reviewed from the change of directors; ego reviewed from the CEO's dual position; and greed reviewed from the average total remuneration have no effect on fraudulent financial reporting.
Keywords: Fraud Heptagon Theory, Financial Reporting Fraud.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2102134705

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2102134705

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

daus

Versi lain/terkait

Lampiran Berkas

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