CD Tesis

pendekatan fraud hexagon terhadap fraudulent financial reporting pada badan usaha milik negara yang terdaftar di bursa efek indonesia

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Fraudulent financial reporting can harm various parties, particularly
within the environment of State-Owned Enterprises. This study adopts the Fraud
Hexagon theory, an extension of previous fraud theories by adding collusion as one
of the causal factors of fraud. The six key elements tested in this study include
stimulus (pressure), capability, opportunity, rationalization, ego (arrogance), and
collusion. Each element is examined using relevant indicators, including financial
target, financial stability, external pressure, CEO education, ineffective
monitoring, nature of industry, total accrual ratio, frequent number of CEO's
pictures in the annual report, and market performance.
This research employs a quantitative method using logistic regression
analysis. The research objects are SOEs listed on the Indonesia Stock Exchange.
Fraudulent financial reporting is measured using the fraud score model (F-score),
categorized as a dummy variable. The results show that most of the variables within
the Fraud Hexagon significantly influence fraudulent financial reporting.
Financial pressure (stimulus), financial instability, external pressure, weak
monitoring (opportunity), rationalization, and collusion are proven to increase the
likelihood of fraudulent financial reporting. This finding aligns with the theory that
pressure and weak internal control systems can trigger financial statement
manipulation.
However, two variables, namely CEO education and the frequent number
of CEO's pictures in the annual report, do not significantly affect fraudulent
financial reporting. This indicates that the level of CEO education is not always
correlated with the likelihood of fraud, as higher education does not guarantee
one's integrity or ethics. Likewise, the number of CEO's pictures in the annual
report cannot be considered an indicator of arrogance or intention to commit fraud,
as such pictures are often symbolic or based on company reporting standards
rather than reflecting managerial behavior related to fraud.
This research is expected to provide theoretical contributions to the
development of literature on fraud detection and practical contributions for
company management, investors, and regulators in efforts to enhance corporate
governance and the integrity of financial reporting.
Keywords: Fraudulent Financial Reporting, Fraud Hexagon, State-Owned
Enterprises, F-Score.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2310246455

Penerbit

Pekanbaru : UNRI – PASCA – Magister Akuntansi., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2310246455

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Magister Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Rahmat

Versi lain/terkait

Lampiran Berkas

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