PENGARUH FRAUD HEXAGON TERHADAP KECURANGAN LAPORANKEUANGAN DENGAN GENDER SEBAGAI VARIABEL MODERASI

AZUARI, ABEL and Yusnaini, Yusnaini (2025) PENGARUH FRAUD HEXAGON TERHADAP KECURANGAN LAPORANKEUANGAN DENGAN GENDER SEBAGAI VARIABEL MODERASI. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of fraud hexagon on financial statement fraud and gender as a moderating variable. The object of this study is mining companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. Using the purposive sampling method, the number of samples in this study was 33 companies with a total of 132 observations. The independent variables are pressure, opportunity, rationalization, capability, arrogance, collusion. Meanwhile, the dependent variable used is financial statement fraud. This study uses a quantitative approach with secondary data types. The testing of this study uses panel data regression analysis techniques and moderated regression analysis (MRA) with the e-views version 13 analysis tool. The results of the study indicate that pressure has a positive and significant effect on financial statement fraud, while opportunity, rationalization, capability, arrogance, collusion do not have a significant effect on financial statement fraud. The results of the study indicate that gender successfully moderates the effect of rationalization, capability, arrogance, collusion on financial statement fraud. Gender does not moderate the effect of pressure, opportunity on financial statement fraud.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Fraud Hexagon, Pressure, Opportunity, Rationalization, Capability, Arrogance, Collusion, Financial Reporting Fraud, F-Score, Gender.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Abel Azuari
Date Deposited:	15 Jul 2025 07:37
Last Modified:	15 Jul 2025 07:37
URI:	http://repository.unsri.ac.id/id/eprint/178360

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