PENGGUNAAN HEXAGON FRAUD DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN (STUDI PADA PERUSAHAAN SEKTOR KONSUMEN PRIMER YANG TERDAFTAR DI BURSA EFEK INDONESIA UNTUK PERIODE 2016-2020)

SAFIRA, AZALEA and Wahyudi, Tertiarto and Novriansa, Agil (2022) PENGGUNAAN HEXAGON FRAUD DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN (STUDI PADA PERUSAHAAN SEKTOR KONSUMEN PRIMER YANG TERDAFTAR DI BURSA EFEK INDONESIA UNTUK PERIODE 2016-2020). Undergraduate thesis, Sriwijaya University.

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Abstract

Fraudulent financial statement is a type of fraud committed by companies by providing information to investors about the company’s best financial performance. This study aims to obtain empirical evidence about the use of the hexagon fraud theory in detecting fraudulent financial statements. The population of this research are consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the period of 2016-2020. The sampling method used in this study was purposive sampling and a sample of 54 companies was obtained. Analysis of the data used panel data regression analysis technique using the STATA application. The results show that the independent commisioner with other position has a positive effect on fraudulent financial statements. External pressure and total accrual ratio have a negative effect on fraudulent financial statements. Personal financial need, effective monitoring, whistleblowing system, related party transaction, director change, change in CEO, director experience, frequent number of CEO picture and cooperation with government projects have no effect on fraudulent financial statements.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	kecurangan laporan keuangan, kecurangan, hexagon fraud
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Azalea Safira
Date Deposited:	13 Jan 2023 07:28
Last Modified:	13 Jan 2023 07:28
URI:	http://repository.unsri.ac.id/id/eprint/86078

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