Persepsi fraud heptagon theory terhadap pendeteksian fraudulent financial reporting dengan internal control sebagai pemoderasi
Info Katalog
File Repositori
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2025
Pembimbing 1 : Regina Jansen Arsjah
Kata Kunci : Fraudulent Financial Reporting Detection, Fraud Heptagon Theory, Internal Control
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
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| 1. | 2025_TS_MAK_123012211006_Halaman-Judul.pdf | 12 | |
| 2. | 2025_TS_MAK_123012211006_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2025_TS_MAK_123012211006_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2025_TS_MAK_123012211006_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2025_TS_MAK_123012211006_Lembar-Pengesahan.pdf | 4 | |
| 6. | 2025_TS_MAK_123012211006_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2025_TS_MAK_123012211006_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2025_TS_MAK_123012211006_Bab-1.pdf | ||
| 9. | 2025_TS_MAK_123012211006_Bab-2.pdf |
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| 10. | 2025_TS_MAK_123012211006_Bab-3.pdf | 16 |
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| 11. | 2025_TS_MAK_123012211006_Bab-4.pdf |
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| 12. | 2025_TS_MAK_123012211006_Bab-5.pdf | 6 | |
| 13. | 2025_TS_MAK_123012211006_Daftar-Pustaka.pdf | 8 | |
| 14. | 2025_TS_MAK_123012211006_Lampiran.pdf |
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P Penelitian ini bertujuan untuk mengetahui persepsi fraud heptagon theory terhadap pendeteksian fraudulent financial reporting dengan internal control sebagai variabel pemoderasi. Populasi penelitian ini yaitu para praktisi dan akademisi, dengan menggunakan teknik convenience sampling dan rumus Lemeshow didapatkan sampel sebanyak 166 responden. Data penelitian ini diperoleh dari data primer dengan menggunakan kuesioner. Metode analisis yang digunakan dalam penelitian ini adalah Moderated Regression Analysis (MRA) dengan menggunakan perangkat lunak analisis Amos 23. Temuan dari penelitian ini didapatkan bahwa opportunity dan greed berpengaruh positif terhadap pendeteksian fraudulent financial reporting. Pressure dan ignorance berpengaruh negatif terhadap pendeteksian fraudulent financial reporting. Tetapi rationalization, capability dan incentive tidak berpengaruh terhadap pendeteksian fraudulent financial reporting. Pada hasil pengujian MRA ditemukan bahwa corporate governance memperkuat pengaruh pressure, rationalization, capability, incentive dan greed terhadap pendeteksian fraudulent financial reporting. Tetapi corporate governance memperlemah pengaruh opportunity dan ignorance terhadap pendeteksian fraudulent financial reporting.
T This research aims to determine the perception of fraud heptagon theory regarding the detection of fraudulent financial reporting with internal control as a moderating variable. The population of this research is practitioners and academics, using convenience sampling techniques and the Lemeshow formula, a sample of 166 respondents was obtained. This research data was obtained from primary data using a questionnaire. The analytical method used in this research is Moderated Regression Analysis (MRA) using Amos 23 analysis software. The findings from this research show that opportunity and greed have a positive effect on the detection of fraudulent financial reporting. Pressure and ignorance have a negative effect on the detection of fraudulent financial reporting. However, rationalization, capability and incentives have no effect on detecting fraudulent financial reporting. The MRA test results found that corporate governance strengthens the influence of pressure, rationalization, capability, incentive and greed on the detection of fraudulent financial reporting. However, corporate governance weakens the influence of opportunity and ignorance on the detection of fraudulent financial reporting