PENGARUH FRAUD HEXAGON TERHADAP KECURANGAN LAPORAN KEUANGAN ( STUDI DI PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI ANEKA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN (2020-2022)

RACHMAN, ARIEF and Rohman, Abdul (2024) PENGARUH FRAUD HEXAGON TERHADAP KECURANGAN LAPORAN KEUANGAN ( STUDI DI PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI ANEKA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN (2020-2022). Undergraduate thesis, Sriwijaya University.

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Abstract

Companies going public have a responsibility to share their financial information with the general public. Therefore, every management will work hard to provide better service. This research aims to determine the influence of the fraud hexagon (Pressure, opportunity, rationalization, competence, arrogance, collusion) on fraudulent financial reporting studies in manufacturing companies in various industrial sectors listed on the Indonesian Stock Exchange for the 2020-2022 period. This research uses agency theory, namely the theory of dissimilarity of interests between principals and agents. Agency theory is based on contractual relationships between shareholders or owners, as well as management or managers. The quantitative method is the method used in this research. Using secondary data in the form of financial reports. The population in this study are manufacturing companies in various industrial sectors listed on the Indonesian Stock Exchange for the 2020-2022 period. The research results reveal that pressure, rationalization, and collusion are proven to have a positive influence on financial statement fraud. Meanwhile, the variables opportunity, competence and arrogance were not proven to have a significant influence.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	fraud hexagon (Pressure, opportunity, rationalization, competence, arrogance, collusion).
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Arief Rachman
Date Deposited:	22 Jan 2024 07:57
Last Modified:	22 Jan 2024 07:57
URI:	http://repository.unsri.ac.id/id/eprint/139210

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