PENGARUH FRAUD HEXAGON TERHADAP FINANCIAL STATEMENT FRAUD DENGAN UNCERTAINTY AVOIDANCE SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN DI KAWASAN ASEAN SEKTOR BASIC MATERIALS)

WINANDA, DEYA and Yusnaini, Yusnaini (2025) PENGARUH FRAUD HEXAGON TERHADAP FINANCIAL STATEMENT FRAUD DENGAN UNCERTAINTY AVOIDANCE SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN DI KAWASAN ASEAN SEKTOR BASIC MATERIALS). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the factors influencing Financial Statement Fraud. The variables used in this research include Pressure, Opportunity, Rationalization, Capability, Arrogance, and Collusion, with Uncertainty Avoidance as a moderating variable. The population of this study consists of companies in the Basic Materials sector listed on the Indonesia Stock Exchange, Bursa Malaysia, and the Singapore Exchange for the period 2021–2023. The sampling method used is purposive sampling, resulting in a total of 72 companies and 216 data observations. This research employs panel data analysis and moderated regression analysis using the E-Views 12 software, applying a quantitative analysis method. The results of this study indicate that pressure and capability have an influence on financial statement fraud, while opportunity, rationalization, arrogance, and collusion do not. As a moderating variable, uncertainty avoidance is able to moderate the influence of pressure and collusion on financial statement fraud, whereas it is not able to moderate the influence of opportunity, rationalization, capability, and arrogance on financial statement fraud.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Financial Statement Fraud, Tekanan, Peluang, Rasionalisasi, Kemampuan, Arogansi, Kolusi, danUncertainty Avoidance.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Deya Winanda
Date Deposited:	16 May 2025 03:04
Last Modified:	16 May 2025 03:04
URI:	http://repository.unsri.ac.id/id/eprint/172684

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