Determinan fraud hexagon terhadap fraudulent financial statement dengan audit committee sebagai variabel moderasi
Info Katalog
File Repositori
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2024
Kata Kunci : Fraud Hexagon, Fraudulent Financial Statement, Audit Committee
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2024_TS_MAK_123012201018_Halaman-Judul.pdf | 12 | |
| 2. | 2024_TS_MAK_123012201018_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2024_TS_MAK_123012201018_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2024_TS_MAK_123012201018_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2024_TS_MAK_123012201018_Lembar-Pengesahan.pdf | 4 | |
| 6. | 2024_TS_MAK_123012201018_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2024_TS_MAK_123012201018_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2024_TS_MAK_123012201018_Bab-1.pdf | 10 | |
| 9. | 2024_TS_MAK_123012201018_Bab-2.pdf | 23 |
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| 10. | 2024_TS_MAK_123012201018_Bab-3.pdf |
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| 11. | 2024_TS_MAK_123012201018_Bab-4.pdf | 12 |
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| 12. | 2024_TS_MAK_123012201018_Bab-5.pdf | 2 | |
| 13. | 2024_TS_MAK_123012201018_Daftar-Pustaka.pdf | 10 | |
| 14. | 2024_TS_MAK_123012201018_Lampiran.pdf |
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P Perusahaan seringkali berusaha menunjukkan penerimaan kinerja yang baik agar tidak menyebabkan pengguna laporan keuangan merasa kecewa. Kondisi ini membuat para agen melakukan berbagai cara agar laporan keuangan selalu ditampilkan dengan baik sehingga mampu bersaing dalam ruang pasar dan memiliki jaringan yang luas. Adanya fenomena kurang proporsionalitasnya fraudulent financial statement menjadi motivasi dalam penelitian ini. Tujuan penelitian ini Untuk menguji dan menganalisis tentang pengaruh Pressure, Opportunity, Rationalization, Capability, Arrogance, Collusion terhadap Fraudulent Financial Statement serta Untuk menguji dan menganalisis tentang Audit Committee Memoderasi Pengaruh Pressure Opportunity, Rationalization, Capability, Arrogance, Collusion terhadap Fraudulent Financial Statement. Penelitian ini menggunakan data cross-sectional. Sumber primer yang digunakan penulis antara lain website resmi perusahaan, website BEI www.idx.co.id dan sampel dalam penelitian ini sebanyak 435 (87 x 5 tahun) perusahaan manufaktur pada tahun 2018-2022. Hasil penelitian menunjukkan Opportunity, Rationalization, Capability, Arrogance, Collusion berpengaruh positif terhadap Fraudulent Financial Statement. Sedangkan Pressure tidak berpengaruh terhadap Fraudulent Financial Statement. Audit Committee memperkuat Opportunity terhadap Fraudulent Financial Statement. Sedangkan Audit Committee memperlemah PressureRationalization, Capability, Arrogance, Collusion terhadap Fraudulent Financial Statement.
C Companies often try to show acceptance of good performance so as not to cause financial report users to feel disappointed. This condition makes agents use various methods so that financial reports are always displayed well so that they are able to compete in the market space and have a wide network. The phenomenon of lack of proportionality in fraudulent financial statements is the motivation for this research. The purpose of this research is to test and analyze the influence of Pressure, Opportunity, Rationalization, Capability, Arrogance, Collusion on Fraudulent Financial Statements and to test and analyze the Audit Committee Moderating Influence of Pressure Opportunity, Rationalization, Capability, Arrogance, Collusion on Fraudulent Financial Statements. This study uses cross-sectional data. Primary sources used by the author include the company\\\'s official website, the BEI website www.idx.co.id and the sample in this research was 435 (87 x 5 years) manufacturing companies in 2018-2022. The research results show that Opportunity, Rationalization, Capability, Arrogance, Collusion have a positive effect on Fraudulent Financial Statements. Meanwhile, Pressure has no effect on Fraudulent Financial Statements. Audit Committee strengthens Opportunities for Fraudulent Financial Statements. Meanwhile, the Audit Committee weakens PressureRationalization, Capability, Arrogance, Collusion towards Fraudulent Financial Statements.
