Pengaruh fraud hexagon terhadap fraudulent financial reporting dengan komite audit sebagai variabel moderasi (studi pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2019-2021)

DETAIL KOLEKSI

Pengaruh fraud hexagon terhadap fraudulent financial reporting dengan komite audit sebagai variabel moderasi (studi pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2019-2021)

Oleh : Fika Tasya Kamila

Info Katalog

Nomor Panggil : 023001901072

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2023

Pembimbing 1 : Aina Zahra Parinduri

Subyek : Corporations - Accounting - Corrupt practices;Financial statements;Auditing

Kata Kunci : stimulus, opportunity, rationalization, capability, ego, collusion, audit committee, fraudulent fin

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.
1.	2023_TA_SAK_023001901072_Halaman-Judul.pdf	10
2.	2023_TA_SAK_023001901072_Lembar-Pengesahan.pdf	6
3.	2023_TA_SAK_023001901072_Bab-1-Pendahuluan.pdf	9
4.	2023_TA_SAK_023001901072_Bab-2-Tinjauan-Pustaka.pdf	17
5.	2023_TA_SAK_023001901072_Bab-3-Metode-Penelitian.pdf	11
6.	2023_TA_SAK_023001901072_Bab-4-Hasil-dan-Pembahasan.pdf	21
7.	2023_TA_SAK_023001901072_Bab-5-Kesimpulan.pdf	3
8.	2023_TA_SAK_023001901072_Daftar-Pustaka.pdf	2
9.	2023_TA_SAK_023001901072_Lampiran.pdf	14

Abstrak
Abstract

T ujuan penelitian ini adalah menguji pengaruh Fraud Hexagon yang terdiri atasstimulus, opportunity, rationalization, capability, ego dan collusion terhadapfraudulent financial reporting dengan komite audit sebagai variabel moderasi padaperusahaan manufaktu sektor industri barang konsumsi yang terdaftar di Bursa EfekIndonesia (BEI).Pemilihan sample penelitian menggunakan metode purposive sampling, dandidapatkan sample sebanyak 52 sample yang berfokus pada perusahaan manufaktursektor industri barang konsumsi untuk tahun 2019-2021. Sumber data dalam penelitianini adalah data sekunder berupa laporan keuangan perusahaan dan laporan tahunanperusahaan yang diperoleh dari website perusahaan serta website Bursa EfekIndonesia (www.idx.co.id). Metode analisis data yang digunakan dalam penelitian iniadalah model regresi berganda dengan bantuan aplikasi olah data SPSS (StatisticalProgram for Social Science).Hasil penelitian ini adalah (1) Stimulus berpengaruh positif dan signifikanterhadap fraudulent financial reporting (2) Opportunity berpengaruh negatif dansignifikan terhadap fraudulent financial reporting (3) Rationalization berpengaruhpositif dan signifikan terhadap fraudulent financial reporting (4) Capabilityberpengaruh positif dan signifikan terhadap fraudulent financial reporting (5) Egoberpengaruh positif dan signifikan terhadap fraudulent financial reporting (6)Collusion berpengaruh positif dan tidak signifikan terhadap fraudulent financialreporting (7) Komite audit tidak berhasil memperkuat pengaruh stimulus terhadapfraudulent financial reporting (8) Komite audit berhasil memperkuat pengaruhopportunity terhadap fraudulent financial reporting (9) Komite audit tidak berhasilmemperkuat pengaruh rationalization terhadap fraudulent financial reporting (10)Komite audit berhasil memperkuat pengaruh capability terhadap fraudulent financialreporting (11) Komite audit berhasil memperlemah pengaruh ego terhadap fraudulentfinancial reporting (12) Komite audit tidak berhasil memperkuat pengaruh collusionterhadap fraudulent financial reporting.

T he purpose of this study is to examine the influence of Fraud Hexagon consistingof stimulus, opportunity, rationalization, capability, ego and collusion on fraudulentfinancial reporting with the audit committee as a moderation variable in manufacturingcompanies in the consumer goods industry sector listed on the Indonesia StockExchange (IDX).The selection of research samples used the purposive sampling method, and 52samples were obtained focusing on manufacturing companies in the consumer goodsindustry sector for 2019-2021. The source of data in this study is secondary data in theform of company financial reports and company annual reports obtained from thecompany's website and the Indonesia Stock Exchange (www.idx.co.id) website. Thedata analysis 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) Stimulus has a positive and significant effect onfraudulent financial reporting (2) Opportunity has a negative and significant effect onfraudulent financial reporting (3) Rationalization has a positive and significant effecton fraudulent financial reporting (4) Capability has a positive and significant effect onfraudulent financial reporting (5) Ego has a positive and significant effect onfraudulent financial reporting (6) Collusion has an effect positive and insignificant tofraudulent financial reporting (7) The audit committee was unsuccessful instrengthening the effect of stimulus on fraudulent financial reporting (8) The auditcommittee succeeded in strengthening the influence of opportunity on fraudulentfinancial reporting (9) The audit committee was unsuccessful in strengthening theeffect of rationalization on fraudulent financial reporting (10) The audit committeesucceeded in strengthening the effect of capability on fraudulent financial reporting(11) The audit committee succeeded in weakening the influence of ego on fraudulentfinancial reporting (12) The audit committee was unsuccessful in strengthening theinfluence of collusion on fraudulent financial reporting.