PENGARUH HEXAGON FRAUD THEORY DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN (STUDI PADA PERUSAHAAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020)

TUMANGGOR, DIAN VALENTINA and Tjandrakirana DP, Rina and Nurullah, Asfeni (2021) PENGARUH HEXAGON FRAUD THEORY DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN (STUDI PADA PERUSAHAAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020). Undergraduate thesis, Sriwijaya University.

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Abstract

Fraudelent financial statement is one main types of fraud that is usually done by companies to provide information to investors about the company’s financial performance. There are several models used to detect fraud in financial statements. The Fraud Hexagon Model is the latest fraud detection model proposed by Georgios L. Vousinas (2019). The previous fraud factors were pressure, opportunity, rationalization, capability, arrogance, and added to the Fraud Hexagon Model by adding one factor: collusion. This study aims to determine fraudulent financial statements in insurance companies listed on the Indonesia Stock Exchange for the perioed 2016-2020. Purposive sampling method was used to select 68 companies as a sample. The hypothesis analyzed using logistic regression. The results show that the pressure, opportunity, and rationalization have no effect on fraudulent financial statements. Meanwhile, capability, arrogance and collusion have a significant influence on financial statement fraud. Keywords: financial statement fraud, pressure, opportunity, rationalization, capability, arrogance, collusion.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Financial statement fraud, pressure, opportunity, rationalization, capability, arrogance, collusion
Subjects:	H Social Sciences > HG Finance > HG1-9999 Finance
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Dian Valentina Tumanggor
Date Deposited:	12 Jul 2021 02:20
Last Modified:	12 Jul 2021 02:20
URI:	http://repository.unsri.ac.id/id/eprint/49521

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