PENGARUH DIMENSI FRAUD HEXAGON DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN (STUDI DI PERUSAHAAN SEKTOR INFRASTRUKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021)

ROSALINDA, ROSALINDA and Saftiana, Yulia (2023) PENGARUH DIMENSI FRAUD HEXAGON DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN (STUDI DI PERUSAHAAN SEKTOR INFRASTRUKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021). Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this study was to examine the effect of the factors of external pressure, personal financial need, effective monitoring, inventory turnover ratio, whistleblowing system, change in auditor, total accrual ratio, related party transsaction, direct experience, change in CEO, change in direct, frequent number of CEO’s picture, dean independent commisioner dualisme position and cooperates with goverment projects in detecting fraudulent financial statement. The type of data used in this study is secondary data in form of company annual reports. The research population is Infrastructure Sector companies listed on the Indonesian Stock Exchange in 2019-2021. Sampling was done by using purposive sampling method with a total sample of 75 sampels. The analytical technique used is Multiple Linear Regression using SPSS 26.0 program. This results showed that the variabels of external pressure, effective monitoring, inventory turnover ratio, whistleblowing system, change in auditor, total accrual ratio, direct experience, change in direct, frequent number of CEO’s picture, and cooperation with government projects had no significant in detecting fraudulent financial statement, while the personal financial need, related party transsaction, change in CEO and independent commisioner with other position variable had a significtant effect in detecting fraudulent financial statement.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Kecurangan Laporan Keuangan, Fraud Hexagon, Fraud Score Model
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Rosalinda Rosalinda
Date Deposited:	15 Feb 2023 02:41
Last Modified:	15 Feb 2023 02:41
URI:	http://repository.unsri.ac.id/id/eprint/89502

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