PENGARUH ELEMEN-ELEMEN FRAUD HEXAGON TERHADAP KECURANGAN LAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2015-2019)

PUTRI, DWI NILFIANA and Yusrianti, Hasni and Novriansa, Agil (2022) PENGARUH ELEMEN-ELEMEN FRAUD HEXAGON TERHADAP KECURANGAN LAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2015-2019). Undergraduate thesis, Sriwijaya University.

	Text RAMA_62201_01031181823019.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (3MB) | Request a copy
	Text RAMA_62201_01031181823019_TURNITIN.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (11MB) | Request a copy
Preview	Text RAMA_62201_01031181823019_0015127305_0029119001_01_front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (2MB) | Preview
	Text RAMA_62201_01031181823019_0015127305_0029119001_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (541kB) | Request a copy
	Text RAMA_62201_01031181823019_0015127305_0029119001_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (529kB) | Request a copy
	Text RAMA_62201_01031181823019_0015127305_0029119001_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (480kB) | Request a copy
	Text RAMA_62201_01031181823019_0015127305_0029119001_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (195kB) | Request a copy
	Text RAMA_62201_01031181823019_0015127305_0029119001_06_ref.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (439kB) | Request a copy
	Text RAMA_62201_01031181823019_0015127305_0029119001_07_lamp.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (1MB) | Request a copy

Abstract

This study aims to empirically examine the effect of the elements of fraud hexagon on financial statement fraud. In this study, financial statement fraud is proxied by the Beneish M-Score Model. The population used in this study are mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The method used for sampling in this study was purposive sampling and obtained 26 companies as samples with 5 years of research period. However, there are 7 outlier data so the total sample in this study was 123 observations. Analysis of the data used panel data regression analysis technique using STATA version 16 software. The results of the Common Effect Model showed that financial stability pressure, change in auditor, CEO duality, and political connections have a positive effect on financial statement fraud, while external pressure, ineffective monitoring, nature of industry, change in director, and cooperation with government projects have no effect on financial statement fraud.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Fraudulent Financial Statement, Fraud Hexagon, Beneish M-Score Model
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 25188 not found.
Date Deposited:	13 Oct 2022 06:42
Last Modified:	13 Oct 2022 06:42
URI:	http://repository.unsri.ac.id/id/eprint/80779

Actions (login required)

View Item