CD Tesis

Analisis Model Fraud Hexagon Dalam Mendeteksi Potensi Kecurangan Laporan Keuangan

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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 BUMN sector companies listed on the Indonesia
Stock Exchange (BEI) 2016-2020. 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 12 companies with five 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
target; opportunity seen from ineffective monitoring have negative effect on
fraudulent financial reporting. Rationalization seen from total accrual; The
capability seen from CEO education have no effect on fraudulent financial
statements; ego seen from dualism position of CEO and collusion seen from
market performance have positive effect on fraudulent financial reporting.
Key Words : Fraudulent Financial Reporting, Fraud Hexagon Model, F- score

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1810246936

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2022

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1810246936

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

FATAH

Versi lain/terkait

Lampiran Berkas

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