PENGARUH VARIABEL FRAUD HEXAGON TERHADAP FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

YUANTI, NADA RAHMADILLAH and Ferina, Ika Sasti and Rohman, Abdul (2022) PENGARUH VARIABEL FRAUD HEXAGON TERHADAP FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. Undergraduate thesis, Sriwijaya University.

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Abstract

Financial statements are an important element of a set of accounting processes that have long been useful for decision making. Financial statements are a form of a series of accounting that is prepared to convey accurate information to management, suppliers, customers, potential investors, potential creditors, and also the government. Financial statements are also a financial picture of a company and determine the progress of the company. This study aims to examine the dimensions of the Fraud Hexagon in detecting the potential for fraudulent financial statements. Fraud Hexagon consists of six variables, namely Financial Target, Ineffective Monitoring, Change in Auditor, Change of Directors, Frequent number of CEO Pictures, and Political Ties with politicians or the Government. The dependent variable in this study is Financial Statement Fraud to determine the potential for fraudulent financial statements. The sample in this study were banking companies listed on the Indonesia Stock Exchange in 2016-2019 with a total sample of 29 companies. The results of this study indicate that the Frequent number of CEO Pic and Political Association variables have a positive and significant impact on the potential for fraudulent financial statements. Keyword: Hexagon Fraud, Financial Statements and Banking Companies.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Fraud Hexagon, Laporan Keuangan dan Perusahaan Perbankan
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Nada Rahmadillah Yuanti
Date Deposited:	30 Aug 2022 06:18
Last Modified:	30 Aug 2022 06:18
URI:	http://repository.unsri.ac.id/id/eprint/78031

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