CD Skripsi

Pengaruh Fraud Hexagon Model Dalam Mendeteksi Kecurangan Pelaporan Keuangan (Studi Empiris Perusahaan Sektor Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia (BEI) pada Tahun 2018-2022)

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This study aims to empirically analyze the influence of fraud hexagon theory, including seven variables, namely financial stability, financial target, opportunity, rationalization, capability, arrogance and collusion on financial statement fraud. This study is quantitative study. The population of this study is transportation and logistics sector companies listed on the Indonesia Stock Exchange (BEI) in 2018-2022. This study focuses on components that influence financial statement fraud due to conflicting findings, the phenomenon of financial statement fraud, and limited study using fraud hexagon theory. The study sample was selected using a purposive sampling method so that the total sample was 70. The type of data used was secondary data, namely in the form of annual reports of companies listed on the IDX during the 2018-2022 period. Hypothesis testing was carried out using the multiple linear regression method using SPSS 26. The study results showed that the target financial variable was proven to have an influence on financial statement fraud. Meanwhile, the variables financial stability, opportunity, rationalization, capability, arrogance, collusion have no effect on financial statement fraud.
Keywords: financial statement fraud, financial target, opportunity, rationalization, arrogance, collusion.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002110168

Penerbit

Pekanbaru : Univerisitas Riau - FEB - Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002110168

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

Vina

Versi lain/terkait

Lampiran Berkas

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