PENGARUH FRAUD HEXAGON TERHADAP KECURANGAN LAPORAN KEUANGAN (STUDI DI PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2016-2020)

CHOIRIAH, RIF'ATUL and Abukosim, Abukosim and Adhitama, Fardinant (2022) PENGARUH FRAUD HEXAGON TERHADAP KECURANGAN LAPORAN KEUANGAN (STUDI DI PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2016-2020). Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this study was to examine the effect of the theory of pressure, opportunity, rationalization, competence, arrogance and collusion on financial statement fraud. The type of data used in this study is secondary data in the form of company annual reports. The research population is the Consumer Goods Industrial Sector Manufacturing companies listed on the Indonesia Stock Exchange during the 2016-2020 period. Sampling was done by using purposive sampling method with a total sample of 135 samples. The analytical technique used is Multiple Linear Regression using SPSS 26.0 program.The results showed that the variables of pressure, competence, and arrogance had no significant effect on financial statement fraud, while the opportunity, rationalization, and collusion variables had a significant effect on financial statement fraud. Simultaneously these 6 variables have a significant effect on financial statement fraud.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: pressure, opportunity, rationaliazion, competence, arrogance, collusion, kecurangan laporan keuangan.
Subjects: H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Rif'atul Choiriah
Date Deposited: 26 Jan 2022 07:53
Last Modified: 26 Jan 2022 07:54
URI: http://repository.unsri.ac.id/id/eprint/62934

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