RELEVANSI FRAUD HEXAGON THEORY TERHADAP KECURANGAN LAPORAN KEUANGAN PADA SEKTOR PERBANKAN DI INDONESIA TAHUN 2017-2021

BAREZKI, M BAGUS and Fuadah, Luk Luk and Yulianita, Anna (2023) RELEVANSI FRAUD HEXAGON THEORY TERHADAP KECURANGAN LAPORAN KEUANGAN PADA SEKTOR PERBANKAN DI INDONESIA TAHUN 2017-2021. Masters thesis, Sriwijaya University.

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Abstract

This research aims to analyze the relevance of Fraud Hexagon Theory to financial statement fraud in the banking sector in Indonesia in 2017-2021. Research sample was banking of good coorporate government in indonesia. The data analysis method used in this research is Eviewst. Agency theory explains that management has the ability to gain a lot of benefits for itself, so that management no longer acts in the interests of the principal, one way is through collusion. This research shows that financial target, external pressure, financial stability, director change, CEO photo change, and e-procement have a positive and significant effect on financial report fraud, while change in auditor and ineffective monitoring have a negative and insignificant effect on financial report fraud.

Item Type:	Thesis (Masters)
Uncontrolled Keywords:	Fraud Hexagon Theory, Kecurangan Laporan Keuangan, Bank, Kolusi, Teori Agensi
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 60101-Economics (S2)
Depositing User:	M Bagus Barezki
Date Deposited:	21 Nov 2023 07:04
Last Modified:	21 Nov 2023 07:04
URI:	http://repository.unsri.ac.id/id/eprint/130823

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