PENGARUH DIMENSI FRAUD HEXAGON TERHADAP KECURANGAN LAPORAN KEUANGAN DI PERUSAHAAN BADAN USAHA MILIK NEGARA (BUMN) NON PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018 - 2022

APRILIANTI, NABILA and Pratiwi, Trie Sartika (2024) PENGARUH DIMENSI FRAUD HEXAGON TERHADAP KECURANGAN LAPORAN KEUANGAN DI PERUSAHAAN BADAN USAHA MILIK NEGARA (BUMN) NON PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018 - 2022. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of financial stability, whistleblowing system, related party transaction, director change, frequent number of CEO's pictures, and political connection on financial statement fraud. The population used in this study are non-banking State-Owned Enterprises (BUMN) companies listed on the Indonesia Stock Exchange (IDX) for the period 2018 - 2022. Determination of the sample using purposive sampling technique which resulted in a sample size of 18 companies. The analysis technique used in this research is multiple linear regression analysis using IBM SPSS software. The findings in the study indicate that: (1) financial stability has a positive and significant effect on financial statement fraud; (2) whistleblowing system has a positive and significant effect on financial statement fraud; (3) related party transactions have a positive and significant effect on financial statement fraud; (4) director change has no significant effect on financial statement fraud; (5) frequent number of CEO's pictures has no significant effect on financial statement fraud; and (6) political connection has no significant effect on financial statement fraud.

Item Type:	Thesis (Undergraduate)
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Nabila Aprilianti
Date Deposited:	30 Apr 2024 03:54
Last Modified:	30 Apr 2024 03:54
URI:	http://repository.unsri.ac.id/id/eprint/143524

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