PENGARUH FRAUD HEXAGON THEORY TERHADAP KECURANGAN LAPORAN KEUANGAN (STUDI DI PERUSAHAAN MANUFAKTUR SUBSEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2021)

PUTRI, CINDY CAROLINE MAHA and Aspahani, Aspahani (2023) PENGARUH FRAUD HEXAGON THEORY TERHADAP KECURANGAN LAPORAN KEUANGAN (STUDI DI PERUSAHAAN MANUFAKTUR SUBSEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2021). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to measure and analyze the effect of fraud hexagon on financial statement fraud. The independent variables used in this study are financial stability, financial targets, external pressure, change in board directors, collusion, ineffective monitoring, change in auditors, total accrual ratio and arrogance. The method used in this study is a quantitative method with secondary data. The population of this research is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for 2017-2021. The number of research samples was 42 companies obtained through purposive sampling technique. The statistical method used is multiple linear regression analysis with the SPSS version 27.0 program. The results show that financial stability, financial targets, change in auditors, and total accrual ratio have a significant positive effect on financial statement fraud, while external pressure, change in board directors, collusion, ineffective monitoring and arrogance do not have a significant effect on financial statement fraud.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Fraud Hexagon, Kecurangan Laporan Keuangan, Beneish M-Score
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Cindy Caroline Maha Putri
Date Deposited:	10 Mar 2023 05:45
Last Modified:	10 Mar 2023 05:45
URI:	http://repository.unsri.ac.id/id/eprint/90533

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