ANALISIS FRAUD HEXAGON DALAM MENDETEKSI FRAUDULENT FINANCIAL STATEMENT: MODERASI KEAHLIAN KOMITE AUDIT (STUDI PADA PERUSAHAAN SEKTOR NON KEUANGAN TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022)

SIANIPAR, NELSITA ELSHADAY and Yusrianti, Hasni (2024) ANALISIS FRAUD HEXAGON DALAM MENDETEKSI FRAUDULENT FINANCIAL STATEMENT: MODERASI KEAHLIAN KOMITE AUDIT (STUDI PADA PERUSAHAAN SEKTOR NON KEUANGAN TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the fraud hexagon theory moderated by an audit committee's expertise in detecting fraudulent financial statements in non-financial companies listed on the Indonesia Stock Exchange in 2020-2022. The total research sample was 100 companies obtained through purposive sampling technique. The statistical method used are multiple linear regression using STATA version 17. The results show that pressure has a significant positive effect and opportunity has a significant negative effect in detecting fraudulent financial statements, while rationalization, capability, arrogance and collusion have no effect in detecting fraudulent financial statements. The results of the moderation research show that audit committee expertise succeeded in moderating the significantly negative relationship between pressure and the significantly positive relationship between opportunity and fraudulent financial statements. The audit committee does not moderate the relationship between rationalization, capability, arrogance and collusion on fraudulent financial statements.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Fraud Hexagon, Pressure, Opportunity, Rationalization, Capability, Arrogance, Collusion, Fraudulent Financial Statement, F-Score, Audit Committee Expertise
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Nelsita Elshaday Sianipar
Date Deposited:	09 Aug 2024 07:45
Last Modified:	09 Aug 2024 07:45
URI:	http://repository.unsri.ac.id/id/eprint/154728

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