Sukmaningsih, Rohhana Wahyu and Ayu Fury Puspita,, S.E., M.S.A., Ak. (2023) Fraud Hexagon:Deteksi Potensi Financial Statement Fraud Pada Perusahaan Transportasi Dan Logistik Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2017-2021. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini berupaya untuk mendeteksi potensi financial statements fraud dengan menggunakan hexagon fraud theory. Jenis penelitian ini adalah penelitian kuantitatif. Penelitian ini menggunakan metode analisis regresi data panel. Adapun sampel penelitian ini adalah 55 perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia pada tahun 2017 – 2021. Hasil dari penelitian ini menunjukkan bahwa external pressure, cooperation with government, dan nature of industry berpengaruh signifikan terhadap kecurangan laporan keuangan. Sedangkan, financial target, financial stability, ineffective monitoring, political connection, auditor change, dan director change tidak berpengaruh signifikan terhadap kecurangan laporan.
English Abstract
This study aimed to detect the potential financial statements fraud using the hexagon fraud theory. The type of this research is quantitative research. This study used panel data regression analysis method. The sample of this study included 55 transportation and logistics companies that listed on the Indonesia Stock Exchange between 2017 and 2021. The results of this study showed that external pressure, cooperation with the government, and the nature of industry have significant effects on fraudulent financial statements. Meanwhile, financial targets, financial stability, ineffective monitoring, political connections, auditor change, and director change have no significant effects on fraudulent financial statements.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | :0523020511 |
| Uncontrolled Keywords: | external pressure, financial target, financial stability, ineffective monitoring, nature of industry, auditor change, director change, political connection, cooperation with government, fraudulent financial statement. |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Unnamed user with username nova |
| Date Deposited: | 15 Jan 2024 02:53 |
| Last Modified: | 15 Jan 2024 02:53 |
| URI: | http://repository.ub.ac.id/id/eprint/205954 |
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