CD Skripsi

FAKTOR-FAKTOR YANG MEMPENGARUHI KECURANGAN LAPORAN KEUANGAN DENGAN PENDEKATAN HEXAGON FRAUD

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Each company generally publishes its financial reports within a certain period.
Financial reports are documents that describe a company's financial position and
performance over a certain period of time. With intense business competition and
very rapid business development today, there are some business people who do not
present company financial report information in a relevant and fair manner. This
happens because the company tries hard to present the condition of the company's
financial reports well so that investors are interested in increasing capital, so that
management tends to commit financial report fraud. This research aims to examine
and analyze the influence of pressure, opportunity, rationalization, capability,
arrogance, and collusion in fraudulent financial reports in construction sector
companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The
sampling technique in this research used a purposive sampling technique and a
sample of 15 companies was obtained, so the number of observations was 75
observations. The data analysis method used is multiple linear regression analysis.
The results of this research show that pressure influence financial report fraud.
Meanwhile opportunity, rationalization, capability, arrogance and collusion have
no effect on financial statement fraud. From the results of this research, it is best
for construction sector companies listed on the Indonesia Stock Exchange (IDX) to
pay attention to the financial reports they make in order to avoid the possibility of
fraudulent financial reports.
Keywords: Fraudulent Financial Statements, Pressure, Opportunity,
Rationalization, Capability, Arrogance, Collusion

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002112910

Penerbit

Pekanbaru : Universitas Riau - Fakultas Ekonomi Dan bisnis - akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002112910

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

GUNTUR

Versi lain/terkait

Lampiran Berkas

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