CD Tesis

Analisis Faktor-Faktor Yang Mempengaruhi Fraudulent Financial Statement Dalam Perspektif Hexagon Fraud Theory

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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 statement in BUMN sector companies listed on the Indonesia Stock
Exchange (BEI) 2016-2021. 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 statement. Total
sample of this research is 24 companies with six years observation which is
determined by purposive sampling method. This research uses secondary data
sourced from the company’s financial statement and analysis using logistic
regression method.
The results of this research show that the Stimulus is seen from financial
stability and Ego seen from political connection of CEO/board directors have
positive effect on fraudulent financial statement; Opportunity seen from ineffective
monitoring and Rationalization seen from total accrual have negative effect on
fraudulent financial statement; The capability seen from CEO education and
Collusion seen from cooperation projects with external parties who have a kinship
relationship with the CEO have no effect on fraudulent financial statements.
Keywords: Fraudulent financial statement, fraud hexagon model, f-score

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1910246985

Penerbit

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

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1910246985

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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