CD Tesis

Mendeteksi Potensi Kecurangan Laporan Keuangan Dengan Perspektif Fraud Hexagon (Studi Empiris Pada Perusahaan BUMN Yang Terdaftar Di Bei Tahun 2017- 2021)

---

Financial reports are made by companies for a certain period to convey
the financial condition, performance and results of the company's operational
activities aimed at users of financial statements as decision makers. The
importance of information in financial reports encourages management to do
everything possible so that the financial reports presented always look good, so it
will creating the risk of fraudulent practices. Financial statement fraud is a
paradigm that often occurs in Indonesia and causes many losses. Therefore it is
important to know the causes of someone committing fraud, so that preventive
action can be taken as an effort to reduce the occurrence of fraudulent financial
statements.
The purpose of this research is to analyze financial statement fraud
through the fraud hexagon theory which consists of six elements, they are
stimulus, opportunity, rationalization, capability, ego, and collusion. These six
elements are measured by thirteen variables consisting of four stimulus proxies
(financial targets, financial stability, external pressure and personal financial
need), two opportunity proxies (ineffective monitoring and external auditor
quality), three rationalization proxies (change in auditors, total accruals ratio,
and audit opinion), two proxies of capability (CEO education and CEO tenure),
ego (frequent number of CEO's picture) and collusion (political connection). The
dependent variable in this research is measured using the F-Score Model to
determine the potential for fraudulent financial statements. The population in this
research are state-owned companies listed on the Indonesia Stock Exchange
(IDX) for the period 2017 – 2021. The sample was selected using a purposive
sampling technique with a total sample of 100 samples for 5 years of observation.
Data analysis technique using logistic regression analysis.
The results of this research show that financial targets, external pressure,
change in auditors, total accrual ratio, CEO education, CEO tenure, and the
frequent number of CEO's pictures have an effect on the potential for fraudulent
financial reporting. Meanwhile, financial stability, personal financial need,
ineffective monitoring, external auditor quality, audit opinion, and political
connections have no effect on the potential for fraudulent financial reporting.
Keywords : Financial Statement Fraud, Fraud Hexagon, F-score

---

Ketersediaan

Informasi Detail

Judul Seri

-

No. Panggil

2010242020

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2023

Deskripsi Fisik

-

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

2010242020

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

Akuntansi

Info Detail Spesifik

-

Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar