PENGARUH FRAUD HEXAGON TERHADAP FINANCIAL STATEMENT FRAUD DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI: Studi pada Perusahaan BUMN di Indonesia

    Nadira Luthfia, - and Denny Andriana, - and Rozmita Dewi Yuniarti Rozali, - (2025) PENGARUH FRAUD HEXAGON TERHADAP FINANCIAL STATEMENT FRAUD DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI: Studi pada Perusahaan BUMN di Indonesia. S2 thesis, Universitas Pendidikan Indonesia.

    Abstract

    Penelitian ini bertujuan untuk mengetahui pengaruh keenam elemen Fraud Hexagon, yaitu stimulus, kapabilitas, kolusi, kesempatan, rasionalisasi, dan ego terhadap financial statement fraud dengan Good Corporate Governance sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode deskriptif dan verifikatif. Sampel penelitian terdiri dari 20 Badan Usaha Milik Negara (BUMN) dengan periode pengamatan selama tiga tahun, menghasilkan total 60 sampel. Metode pengujian yang digunakan adalah Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa stimulus berpengaruh positif terhadap financial statement fraud, kapabilitas tidak berpengaruh terhadap financial statement fraud, kolusi berpengaruh positif terhadap financial statement fraud, kesempatan berpengaruh positif terhadap financial statement fraud, rasionalisasi berpengaruh positif terhadap financial statement fraud, ego tidak berpengaruh terhadap financial statement fraud, good corporate governance dapat memoderasi pengaruh stimulus terhadap financial statement fraud, good corporate governance tidak dapat memoderasi pengaruh kapabilitas terhadap financial statement fraud, good corporate governance tidak dapat memoderasi pengaruh kolusi terhadap financial statement fraud, good corporate governance dapat memoderasi pengaruh kesempatan terhadap financial statement fraud, good corporate governance tidak dapat memoderasi pengaruh rasionalisasi terhadap financial statement fraud, dan good corporate governance tidak dapat memoderasi pengaruh ego terhadap financial statement fraud. This study aims to examine the effect of the six elements of the Fraud Hexagon, namely stimulus, capability, collusion, opportunity, rationalization, and ego, on financial statement fraud, with Good Corporate Governance (GCG) as a moderating variable. The study employs a quantitative approach with descriptive and verificative methods. The research sample consists of 20 State-Owned Enterprises with an observation period of three years, resulting in a total of 60 samples. The testing method used is Moderated Regression Analysis (MRA). The results of the study show that stimulus has a positive effect on financial statement fraud, capability does not affect financial statement fraud, collusion has a positive effect on financial statement fraud, opportunity has a positive effect on financial statement fraud, rationalization has a positive effect on financial statement fraud, ego does not affect financial statement fraud, Good Corporate Governance (GCG) can moderate the effect of stimulus on financial statement fraud, GCG cannot moderate the effect of capability on financial statement fraud, GCG cannot moderate the effect of collusion on financial statement fraud, GCG can moderate the effect of opportunity on financial statement fraud, GCG cannot moderate the effect of rationalization on financial statement fraud, and GCG cannot moderate the effect of ego on financial statement fraud.

    Baca Full Text klik disini
    [thumbnail of T_PEA_2415577_Title.pdf] Text
    T_PEA_2415577_Title.pdf
    Download (611kB)
    [thumbnail of T_PEA_2415577_Chapter1.pdf] Text
    T_PEA_2415577_Chapter1.pdf
    Download (149kB)
    [thumbnail of T_PEA_2415577_Chapter2.pdf] Text
    T_PEA_2415577_Chapter2.pdf
    Restricted to Staf Perpustakaan
    Download (404kB)
    [thumbnail of T_PEA_2415577_Chapter3.pdf] Text
    T_PEA_2415577_Chapter3.pdf
    Download (224kB)
    [thumbnail of T_PEA_2415577_Chapter4.pdf] Text
    T_PEA_2415577_Chapter4.pdf
    Restricted to Staf Perpustakaan
    Download (343kB)
    [thumbnail of T_PEA_2415577_Chapter5.pdf] Text
    T_PEA_2415577_Chapter5.pdf
    Restricted to Staf Perpustakaan
    Download (207kB)
    [thumbnail of T_PEA_2415577_Chapter6.pdf] Text
    T_PEA_2415577_Chapter6.pdf
    Download (60kB)
    [thumbnail of T_PEA_2415577_Appendix.pdf] Text
    T_PEA_2415577_Appendix.pdf
    Restricted to Staf Perpustakaan
    Download (1MB)
    Official URL: https://repository.upi.edu/
    Item Type: Thesis (S2)
    Additional Information: https://scholar.google.com/citations?hl=en&user=KvsHiaMAAAAJ ID SINTA Dosen Pembimbing: Denny Andriana: 5996554 Rozmita Dewi Yuniarti Rozali: 6147161
    Uncontrolled Keywords: Fraud Hexagon, Financial Statement Fraud, Good Corporate Governance Fraud Hexagon, Financial Statement Fraud, Good Corporate Governance
    Subjects: H Social Sciences > HD Industries. Land use. Labor
    H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
    H Social Sciences > HG Finance
    Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > S2 Magister Ilmu Akutansi
    Depositing User: Nadira Luthfia
    Date Deposited: 28 Oct 2025 03:39
    Last Modified: 28 Oct 2025 03:39
    URI: http://repository.upi.edu/id/eprint/143330

    Actions (login required)

    View Item View Item