Pengaruh fraud hexagon model terhadap kecurangan laporan keuangan

DETAIL KOLEKSI

Pengaruh fraud hexagon model terhadap kecurangan laporan keuangan

Oleh : Oktavianus Andika Putra

Info Katalog

Nomor Panggil : 023001802030

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2023

Pembimbing 1 : Hexana Sri Lastanti

Subyek : Financial statements

Kata Kunci : financial statement fraud, fraud hexagon.

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.
1.	2023_TA_SAK_023001802030_Halaman-Judul.pdf	13
2.	2023_TA_SAK_023001802030_Lembar-Pengesahan.pdf	6
3.	2023_TA_SAK_023001802030_Bab-1_Pendahuluan.pdf	12
4.	2023_TA_SAK_023001802030_Bab-2_Tinjauan-Pustaka.pdf	29
5.	2023_TA_SAK_023001802030_Bab-3_Metode-Penelitian.pdf	18
6.	2023_TA_SAK_023001802030_Bab-4_Hasil-dan-Pembahasan.pdf	24
7.	2023_TA_SAK_023001802030_Bab-5_Simpulan.pdf	4
8.	2023_TA_SAK_023001802030_Daftar-Pustaka.pdf	4
9.	2023_TA_SAK_023001802030_Lampiran.pdf	9

Abstrak
Abstract

P enelitian ini bertujuan untuk menguji pengaruh fraud hexagon model terhadapkecurangan laporan keuangan. Kecurangan laporan keuangan diukur denganBeneish M-score, sedangkan fraud hexagon model diukur dengan Pressure yangdiproksikan dengan external pressure dan financial stabilty, capability yangdiproksikan dengan change in director, oppurtunity yang diproksikan innefectivemonitoring, razionalitation yang diproksikan dengan change in auditor,arrogance yang diproksikan dengan Frequent number of CEOâ€™s picture, collusionyang diproksikan dengan koneksi politik. Metode kuantitatif digunakan dalampenelitian ini dengan menggunakan sumber data sekunder. Peneliti mengambildata pada perusahaan tahun 2019 sampai dengan tahun 2021 dan menggunakanunit analisis perusahaan manufaktur subsektor makanan dan minuman yangterlisting di Bursa Efek Indonesia. Metode penentuan sampel dalam penelitian inimenggunakan purposive sampling. Analisis data yang digunakan sebagaipengujian hipotesis adalah analisis regresi berganda. Hasil penelitian inimenunjukkan bahwa Pressure yang diproksikan financial stability dan opportunityyang diproksikan innefective monitoring komite audit berpengaruh positifterhadap kecurangan laporan keuangan, sedangkan pressure yang diproksikanexternal pressure, capability yang diproksikan change in director, razionalitationyang diproksikan change in auditor, arrogance yang diproksikan frequent numberof CEO photo, collusion yang diproksikan koneksi politik, tidak berpengaruhterhadap kecurangan laporan keuangan

T his study aims to examine the effect of the fraud hexagon model on fraudulentfinancial statements. Financial statement fraud is measured by the Beneish M-score,while the fraud hexagon model is measured by pressure which is proxied by externalpressure and financial stability, capability which is proxied by change in director,opportunity which is proxied by inefective monitoring, razionalitation which isproxied by change in auditor, arrogance which is proxied by the Frequent number ofCEO's picture, collusion proxied by political connections. Quantitative methods areused in this study using secondary data sources. Researchers took data on companiesfrom 2019 to 2021 and used the unit analysis of food and beverage sub-sectormanufacturing companies listed on the Indonesia Stock Exchange. The method ofdetermining the sample in this study using purposive sampling. Data analysis used ashypothesis testing is multiple regression analysis. The results of this study indicatethat pressure is proxied by financial stability and opportunity is proxied by inefectivemonitoring of audit committees and has a positive effect on fraudulent financialstatements, while pressure is proxied as external pressure, capability is proxied aschange in director, razionalitation is proxied as change in auditors, arrogance isproxied frequent number of CEO photo, collusion proxied by political connections,has no effect on fraudulent financial statements.