CD Tesis

Analisis Faktor Penyebab Terjadinya Kecurangan Laporan Keuangan Pada Perusahaan Bumn Di Indonesia (Dalam Perspektif Hexagon Fraud Analysis

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Fraudulent financial statements are errors in nominal changes or
financial reporting with the aim of seeking profit for individuals with the
intention of deceiving other users. In Indonesia, one of the Big Four Accounting
Firms, namely Pricewaterhouse Coopers, expressed an unreasonable opinion on
Jiwasraya's financial statements for the 2017 period, because Jiwasraya only
recorded liabilities for future policies of IDR 38.76 trillion, which should have
been IDR 46.44 trillion. PwC also made corrections to the financial statements
from a profit of IDR 2.4 trillion to IDR 428 billion (Kumparan, 2019). Based on
BPK's records, Jiwasraya has been recording pseudo profits since 2006, in
hexagon theory the Jiwasraya case is a financial statement fraud that lies in
Opportunity.
The purpose of this study is to analyze the factors that cause financial
statement fraud in state-owned companies in Indonesia using the Hexagon fraud
analysis approach. This study analyzes the effect of financial targets, ineffective
monitoring, audit changes, changes in directors, frequent number of CEO's
pictures and cooperation with government projects on fraudulent financial
reports. The population in this study are all state-owned companies listed on the
Indonesian Stock Exchange. The sampling method used is purposive sampling. So
that there were 12 companies that met the criteria with a 5-year research period,
so that there were 60 samples of the research. The data analysis technique uses
multiple linear regression.
The test results show that financial targets and audit changes do not have
a positive effect on fraudulent financial reporting, while ineffective monitoring,
change in director, frequent number of CEO's pictures and cooperation with
government projects have a positive effect on fraudulent financial reporting.
Fraudulent financial reporting can be explained by the factors of financial
targets, ineffective monitoring, audit change, change in director, frequent number
of CEO's pictures and cooperation with government projects of 41.7%, while the
remaining 58.3% describes other independent variables that not observed in this
study.
Key Words : Fraudulent Financial Reporting, Hexagon fraud analysis.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1810246422

Penerbit

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

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1810246422

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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