EFEK MODERASI INCOME TAX RATE DALAM KECURANGAN LAPORAN KEUANGAN DENGAN IMPLEMENTASI ELEMEN-ELEMEN MODEL FRAUD HEXAGON(STUDI EMPIRIS PERUSAHAAN SEKTOR NON KEUANGAN YANG TERDAFTAR DIBURSA EFEK INDONESIA PERIODE 2020-2022)

TRIYANI, NUR and Yusrianti, Hasni and Thamrin, KM. Husni (2024) EFEK MODERASI INCOME TAX RATE DALAM KECURANGAN LAPORAN KEUANGAN DENGAN IMPLEMENTASI ELEMEN-ELEMEN MODEL FRAUD HEXAGON(STUDI EMPIRIS PERUSAHAAN SEKTOR NON KEUANGAN YANG TERDAFTAR DIBURSA EFEK INDONESIA PERIODE 2020-2022). Masters thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of pressure, opportunity, rationalization, capability, arrogance and collusion on financial statement fraud with income tax rates as a moderating variable. Agency theory and contingency theory are used as the main framework in this study. Data were collected from the annual reports of 69 non-financial companies listed on the Indonesia Stock Exchange in 2020-2022 using purposive sampling method. The results of the moderrated regression analysis show that pressure, opportunity, rationalization, capability and arrogance partially affect financial statement fraud and collusion has no effect on financial statement fraud. Income tax rates as a moderating variable are able to moderate the relationship between pressure, opportunity, rationalization, capability, arrogance and collusion with financial statement fraud.

Item Type:	Thesis (Masters)
Uncontrolled Keywords:	- Pressure, Opportunity, Rationalization, Capabilitty, Arrogance, Collusion, Fraud Hexagon, Income Tax Rate dan Kecurangan Laporan Keuangan
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 60101-Economics (S2)
Depositing User:	Nur Triyani
Date Deposited:	19 Jul 2024 03:21
Last Modified:	19 Jul 2024 03:21
URI:	http://repository.unsri.ac.id/id/eprint/151595

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