PENGGUNAAN FRAUD HEXAGON THEORY DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI (Studi Pada Badan Usaha Milik Negara yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022)

TESALONIKA, VINI ADI and Khamisah, Nur (2024) PENGGUNAAN FRAUD HEXAGON THEORY DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI (Studi Pada Badan Usaha Milik Negara yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the use of Fraud Hexagon Theory moderated by an audit committee in detecting fraudulent financial reports in State-Owned Enterprises in 2018-2022. The population in this study were State-Owned Enterprises listed on the Indonesia Stock Exchange in 2018-2022. The total research sample was 100 companies obtained through purposive sampling technique. The statistical method used are mutiple regression analysis and moderated regression analysis using STATA version 17. The results using multiple regression analysis show that stimulus has a positive and significant effect in detecting fraudulent financial statements. Opportunity, rationalization, capability, ego and collusion have no effect on fraudulent financial statement. The result using moderated regression analysis method show that the audit committee succeeded in moderating the influence of stimulus and collusion in detecting fraudulent financial statements. The audit committee does not moderate the influence of opportunity, rationalization, capability and ego on fraudulent financial statement.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Fraud Hexagon, Stimulus, Opportunity, Rationalization, Capability, Ego, Collusion, Financial Statement Fraud, F-Score, Audit Committee
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Vini Adi Tesalonika
Date Deposited:	24 Jun 2024 04:41
Last Modified:	24 Jun 2024 04:41
URI:	http://repository.unsri.ac.id/id/eprint/147753

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