Riska Amelia, - (2022) PENGARUH FRAUD HEXAGON TERHADAP POTENSI KECURANGAN LAPORAN KEUANGAN (Studi Empiris pada Sektor Industri Barang Konsumsi yang Terdaftar di Bei Tahun 2018-2021). S1 thesis, Universitas Pendidikan Indonesia.
![[img]](http://repository.upi.edu/style/images/fileicons/text.png) |
Text
S_PEA_1807161_Title.pdf Download (282kB) |
|
Text
S_PEA_1807161_Chapter1.pdf Download (235kB) |
|
Text
S_PEA_1807161_Chapter2.pdf Restricted to Staf Perpustakaan Download (559kB) |
|
Text
S_PEA_1807161_Chapter3.pdf Download (323kB) |
|
Text
S_PEA_1807161_Chapter4.pdf Restricted to Staf Perpustakaan Download (243kB) |
|
Text
S_PEA_1807161_Chapter5.pdf Download (49kB) |
|
Text
S_PEA_1807161_Appendix.pdf Restricted to Staf Perpustakaan Download (860kB) |
Abstract
Penelitian ini bertujuan untuk mengetahui bukti empiris dari pengaruh fraud hexagon (pressure yang diproksikan dengan stabilitas keuangan dan tekanan eksternal, opportunity yang diproksikan dengan whistleblowing system, rationalization yang diproksikan dengan rasio total akrual, competency yang diproksikan dengan pergantian direksi, ego yang diproksikan dengan dualitas CEO, serta collusion yang diproksikan dengan koneksi politik) terhadap potensi kecurangan laporan keuangan. Populasi penelitian ini adalah perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2021. Teknik pengambilan sampel menggunakan purposive sampling dan diperoleh 50 perusahaan dengan 200 observasi. Teknik pengumpulan data menggunakan teknik dokumentasi dengan data sekunder yang bersumber dari laporan keuangan. Teknik analisis data menggunakan regresi data panel dengan program Eviews 12. Hasil penelitian ini menunjukkan bahwa stabilitas keuangan dan tekanan eksternal, dualitas CEO dan koneksi politik berpengaruh positif signifikan, serta whistleblowing system berpengaruh negatif signifikan terhadap potensi kecurangan laporan keuangan. Sedangkan rasio total akrual dan pergantian direksi tidak berpengaruh terhadap potensi kecurangan laporan keuangan. Kata Kunci: Fraud Hexagon; Potensi Kecurangan Laporan Keuangan ABSTRACK THE EFFECT OF FRAUD HEXAGON ON POTENTIAL FRAUD FINANCIAL STATEMENTS (EMPIRE STUDY ON THE CONSUMER GOODS INDUSTRY SECTOR LISTED ON IDX 2018-2021) Author: Riska Amelia 1807161 Supervisor: Dr. Rozmita Dewi Yuniarti, S.Pd., M.Si., CSRS., ChFi This study aims to determine empirical evidence of the effect of the fraud hexagon (pressure proxied by financial stability and external pressure, opportunity proxied by the whistleblowing system, rationalization proxied by the ratio of total accruals, competency proxied by change of directors, ego proxied by CEO duality, and collusion proxied by political connections) to the potential for fraudulent financial statements. The population of this study is the consumer goods industrial sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. The sampling technique used purposive sampling and obtained 50 companies with 200 observations. Data collection techniques using documentation techniques with secondary data sourced from financial reports. The data analysis technique uses panel data regression with the Eviews 12 program. The results of this study indicate that financial stability and external pressure, CEO duality and political connections have a significant positive effect, and the whistleblowing system has a significant negative effect on the potential for fraudulent financial statements. While the ratio of total accruals and change of directors has no effect on the potential for fraudulent financial statements. Keywords: Fraud Hexagon, Fraudulent Financial Statements
| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | Link Google Scholar: https://scholar.google.com/citations?view_op=list_works&hl=id&authuser=1&user=ap0gbFMAAAAJ ID SINTA Dosen Pembimbing: 6147161 |
| Uncontrolled Keywords: | Fraud Hexagon; Potensi Kecurangan Laporan Keuangan |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting L Education > L Education (General) |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | Riska Amelia |
| Date Deposited: | 31 Oct 2022 03:24 |
| Last Modified: | 31 Oct 2022 03:24 |
| URI: | http://repository.upi.edu/id/eprint/85520 |
Actions (login required)
 |
View Item |