PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN MENGGUNAKAN FRAUD HEXAGON THEORY DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2019-2022

SARI, YOLANDA ANGGIA and Khamisah, Nur (2024) PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN MENGGUNAKAN FRAUD HEXAGON THEORY DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2019-2022. Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to examine the effect of the fraud hexagon on fraudulent financial reports with audit quality as a meyerating variable in banking sector companies listed on the Indonesia Stock Exchange in 2019-2022. The type of data used is secondary data from the company's annual report. The sample in the research was obtained using a purposive sampling technique of 38 samples. Data were analyzed using multiple linear analysis tests and Moderated Regression Analysis (MRA) with the SPSS program. The research results show that stimulus, opportunity, capability, and collusion do not affect financial statement fraud. Meanwhile, rationalization has a positive and significant effect on financial report fraud. Meanwhile, ego has a negative and significant effect on financial report fraud. Audit quality is only able to moderate the influence of rationalization and collusion and is unable to moderate the influence of stimulus, opportunity, capability, and ego on financial statement fraud.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Kecurangan Laporan Keuangan, Fraud Hexagon, Stimulus, Opportunity, Rationalization, Capability, Ego, Collusion, Kualitas Audit
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Yolanda Anggia Sari
Date Deposited:	24 Jul 2024 01:16
Last Modified:	24 Jul 2024 01:16
URI:	http://repository.unsri.ac.id/id/eprint/152859

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