Image of Analisis Pengaruh Model Fraud Hexagon Terhadap Kecurangan Pelaporan Keuangan (Studi Empiris Pada Perusahaan Sektor Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019)
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Analisis Pengaruh Model Fraud Hexagon Terhadap Kecurangan Pelaporan Keuangan (Studi Empiris Pada Perusahaan Sektor Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019)

This research aims to analyze the effect of fraud hexagon model consisting of stimulus, opportunity, rationalization, capability, ego and collusion on fraudulent financial reporting in manufacturing sector companies listed on the Indonesia Stock Exchange (BEI) 2017-2019. The hexagon fraud model is development of the pentagon fraud theory whose research is still very limited. So it is hoped that this research can contribute to accounting science related to the increasing number of fraud incidents.
This research uses the f-score model, that is the sum of accrual quality and financial performance which is used to detect fraudulent financial reporting. Total sample of this research is 97 companies with three years observation which is determined by purposive sampling method. This research uses panel data regression analysis using logistic regression method.
The results of this research show that the stimulus is seen from financial stability and financial target; opportunity seen from ineffective monitoring; ego seen from dualism position of CEO have no effect on fraudulent financial reporting. Meanwhile, the stimulus seen from external pressure has negative effect on fraudulent financial reporting. Rationalization seen from auditor changes; The capability seen from changes in director and collusion seen from market performance have positive effect on fraudulent financial reporting.
Keywords: Fraudulent financial reporting, fraud hexagon model, f- score

Ketersediaan
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Perpustakaan Universitas Riau 10 07. 221 (0001)
10 07. 221 (0001)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
10 07. 221 (0001)
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi.,
Deskripsi Fisik
xiii, 114 hlm.: ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
10 07. 221 (0001)
Tipe Isi
-
Tipe Media
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Tipe Pembawa
-
Edisi
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Subjek
Akuntansi
Info Detail Spesifik
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