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Pengaruh Fraud Hexagon Dan Corporate Governance Terhadap Financial Statement Fraud Beneish Model (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada tahun 2019-2022)

Research this study aims to obtain empirical evidence about the effect of fraud hexagon and corporate governance on financial statement fraud using the Beneish model in manufacturing companies listed on the Indonesia Stock Exchange. The population in this study were 243 manufacturing companies listed on the Indonesia Stock Exchange for the period 2019 to 2022. Sampling technique using purposive sampling technique. Data collection method using the documentation method and the literature study method. The data analysis method used is logistic regression. The research results show that Pressure, Opportunity and the Board of Commissioners influence financial report fraud, while Rationalization, Capability, Ego, Collusion and the Audit Committee do not influence financial statement fraud.
Keywords: Fraud Hexagon, Corporate Governance, Financial Statement Fraud, Beneish Model

Ketersediaan
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Perpustakaan Universitas Riau 2002110153
2002110153
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
2002110153
Penerbit
Pekanbaru : Univerisitas Riau - FEB - Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2002110153
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
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