SURYAKUSUMA, ANDY (2023) PENGARUH FRAUD HEXAGON TERHADAP KECURANGAN LAPORAN KEUANGAN PADA BADAN USAHA MILIK NEGARA (BUMN) GO PUBLIC YANG TERDAFTAR DI BURSA EFEK INDONESIA. Masters thesis, UNIVERSITAS MA CHUNG.
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Abstract
Financial statement fraud is a problem that often occurs in Indonesia and causes many losses. Therefore, the purpose of this study is to detect the emergence of potential fraud against financial statements using hexagon fraud analysis. Hexagon fraud analysis there are six dominant factors that can trigger the emergence of fraud against financial statements, namely pressure, opportunity, rationalization, capability, arrogance, and collusion. Pressure is
projected with financial targets and personal financial needs, opportunities are projected with the nature of industry and audit quality, rationalization is projected with auditor opinions, the ability to be projected with CEO tenure, arrogance is projected with CEO duality and collusion is projected with political connection. The dependent variables in this study were measured
using the F-Score Model to find out how much potential for fraud on financial statements. In this study, the population sample was determined by the criteria of state-owned companies listed on the Indonesia Stock Exchange, for the last 5 years, namely, 2017--2021 which have always
reported their financial statements in rupiah. Quantitative methods are supported by panel data regression analysis techniques as well as hypothesis tests using the T test, as well as the determination coefficient test being the method used in this study. The results of this study show
that financial targets, personal financial needs, nature of industry, audit quality, opinion auditors, CEO tenure, CEO duality and political connection have no influence on the potential emergence of fraud against financial statements.
Keywords: Financial Statement Fraud, Fraud Hexagon, F-Score.
| Item Type: | Thesis (Masters) |
|---|---|
| Additional Information: | TUGAS AKHIR |
| Subjects: | H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > S1 Akuntansi |
| Depositing User: | Surya |
| Date Deposited: | 25 Oct 2024 02:32 |
| Last Modified: | 25 Oct 2024 02:32 |
| URI: | http://repository.machung.ac.id/id/eprint/314 |
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