Pengaruh fraud hexagon dalam mendeteksi financial statement fraud

DETAIL KOLEKSI

Pengaruh fraud hexagon dalam mendeteksi financial statement fraud

Oleh : Andreas Stephanson Malau

Info Katalog

Nomor Panggil : 023001901038

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2023

Pembimbing 1 : Titik Aryati

Subyek : Fraud;Financial statements

Kata Kunci : fraud hexagon, financial statement fraud

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.
1.	2023_TA_SAK_023001901038_Halaman-Judul.pdf	9
2.	2023_TA_SAK_023001901038_Lembar-Pengesahan.pdf
3.	2023_TA_SAK_023001901038_Bab-1-Pendahuluan.pdf
4.	2023_TA_SAK_023001901038_Bab-2-Tinjauan-Pustaka.pdf
5.	2023_TA_SAK_023001901038_Bab-3-Metode-Penelitian.pdf
6.	2023_TA_SAK_023001901038_Bab-4-Analisis-dan-Pembahasan.pdf
7.	2023_TA_SAK_023001901038_Bab-5-Simpulan.pdf
8.	2023_TA_SAK_023001901038_Daftar-Pustaka.pdf
9.	2023_TA_SAK_023001901038_Lampiran.pdf

Abstrak
Abstract

T Tujuan penelitian ini adalah menguji pengaruh Fraud Hexagon yang terdiriatas Financial Stability, External Pressure, Ineffective Monitoring, Change inAuditor, Change in Director Arrogance, dan State-Owned Enterprises terhadapFinancial Statement Fraud pada perusahaan Makanan dan Minuman yang terdaftardi Bursa Efek Indonesia (BEI).Pemilihan sample penelitian menggunakan metode purposive sampling, dandidapatkan sample sebanyak 87 sample yang berfokus pada perusahaan makanandan minuman untuk tahun 2020-2022. Sumber data dalam penelitian ini adalah datasekunder berupa laporan keuangan perusahaan dan laporan tahunan perusahaanyang diperoleh dari website perusahaan serta website Bursa Efek Indonesia(www.idx.co.id). Metode analisis data yang digunakan dalam penelitian ini adalahmodel regresi berganda dengan bantuan aplikasi olah data SPSS (StatisticalProgram for Social Science).Hasil penelitian ini adalah (1) Financial Stability berpengaruh positif dansignifikan terhadap Financial Statement Fraud (2) External pressure berpengaruhpositif dan signifikan terhadap Financial Statement Fraud (3) IneffectiveMonitoring berpengaruh negatif dan tidak signifikan terhadap Financial StatementFraud (4) Change in Auditor berpengaruh positif dan signifikan terhadap FinancialStatement Fraud (5) Change in Director berpengaruh negatif dan signifikanterhadap Financial Statement Fraud (6) Arrogance berpengaruh positif dan tidaksignifikan terhadap Financial Statement Fraud (7) State-Owned Enterprisesberpengaruh positif dan signifikan terhadap Financial Statement Fraud

T The purpose of this study is to examine the effect of the Fraud Hexagonwhich consists of Financial Stability, External Pressure, Ineffective Monitoring,Change in Auditor, Change in Director Arrogance, and State-Owned Enterprises onFinancial Statement Fraud in Food and Beverage companies listed on the IndonesiaStock Exchange ( IDX).The selection of research samples used a purposive sampling method, and asample of 87 was obtained which focused on food and beverage companies for2020-2022. The source of the data in this study is secondary data in the form ofcompany financial reports and company annual reports obtained from the company'swebsite and the website of the Indonesia Stock Exchange (www.idx.co.id). The dataanalysis method used in this study is a multiple regression model with the help ofthe SPSS (Statistical Program for Social Science) data processing application.The results of this study are (1) Financial Stability has a positive andsignificant effect on Financial Statement Fraud (2) External pressure has a positiveand significant effect on Financial Statement Fraud (3) Ineffective Monitoring hasa negative and insignificant effect on Financial Statement Fraud (4) Change inAuditor has a positive and significant effect on Financial Statement Fraud (5)Change in Director has a negative and significant effect on Financial StatementFraud (6) Arrogance has a positive and insignificant effect on Financial StatementFraud (7) State-Owned Enterprises has a positive and significant effect on FinancialStatement Fraud