CD Skripsi

Analisis Kecurangan Laporan Keuangan Melalui Teori Fraud Hexagon Pada Perusahaan Sektor Keuangan Yang Terdaftar Di Bursa Efek Indonesiatahun 2020-2022

---

The aim of this study was to analyze the influence of elements within the fraud hexagon on financial statement fraud, measured using the Beneish M-Score method, among companies in the financial sector listed on the Indonesia Stock Exchange (IDX) during the period 2020-2022. This research utilized secondary data, and the sampling method employed was purposive sampling, resulting in a sample of 87 companies observed over a period of 3 years, totaling 261 units of analysis. Logistic regression analysis using SPSS 26 software was employed to analyze the data. The results of the study indicate that financial target, nature of industry, and director change have a significant impact on financial statement fraud. Auditor change, CEO duality, and market performance do not influence financial statement fraud.

Kata kunci: fraud hexagon theory, fraudulent financial statement, Beneish M- Score, financial target, nature of industry, auditor change, director change, CEO duality, and market performance.

---

Ketersediaan

Informasi Detail

Judul Seri

-

No. Panggil

2002135905

Penerbit

Pekanbaru : Universitas Riau - FEB - Akuntansi., 2024

Deskripsi Fisik

-

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

2002135905

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

Akuntansi

Info Detail Spesifik

-

Pernyataan Tanggungjawab

Vina

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar