ANALYZING FRAUD DETECTION OF FINANCIAL STATEMENTS USING FRAUD HEPTAGON MODEL: A CASE STUDY IN NON-FINANCIAL CORPORATES IN INDONESIA

UTAMA, MUHAMMAD RIFKY PRABU and Yusrianti, Hasni (2024) ANALYZING FRAUD DETECTION OF FINANCIAL STATEMENTS USING FRAUD HEPTAGON MODEL: A CASE STUDY IN NON-FINANCIAL CORPORATES IN INDONESIA. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the influence of pressure, opportunity, rationalization, capability, collusion, arrogance and obsession on fraudulent of financial statements in Indonesian non-financial corporates. The method conducted in this research is quantitative method. The population of the research consists of Indonesian non-financial corporates in 2020-2022. The sample in this study was taken using purposive sampling technique in which total samples obtained are 76 samples with a total of 228 observations. The independent variables consist of pressure, opportunity, rationalization, capability, collusion, arrogance and obsession, while the dependent variable consists of fraudulent financial statement. The study uses secondary data which acquired through documentation technique. The data was analysed using panel data regression technique by using STATA 14 software. The data panel model that was chosen is Common Effect Model (CEM). The results indicated that pressure, opportunity, capability, collusion, arrogance and obsession didn’t influence the fraudulent of financial statement, while rationalization has positive relationship toward fraudulent financial statement.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Fraud Heptagon, Fraudulent of Financial Statements, Common Effect Model
Subjects:	L Education > L Education (General) > L7-991 Education (General)
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Muhammad Rifky Prabu Utama
Date Deposited:	17 Jan 2025 03:53
Last Modified:	17 Jan 2025 03:53
URI:	http://repository.unsri.ac.id/id/eprint/165072

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