Nuryanti, Nagita and Dr. Drs. Dwiatmanto, M.Si, (2023) Pengaruh Fraud Hexagon Theory Dalam Mendeteksi Financial Statement Fraud (Studi Empiris Pada Subsektor Asuransi Yang Terdaftar Di Bursa Efek Indonesia Periode 2019 - 2021). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk mengetahui dan menjelaskan pengaruh fraud hexagon theory dalam mendeteksi financial statement fraud. Financial target diproksikan dengan Return on Assets(ROA), External pressure diproksikan dengan Leverage, Ineffective monitoring diproksikan dengan BDOUT yaitu perbandingan jumlah komisaris independen dengan jumlah komisaris, Change in Auditor dan change in director diproksikan menggunakan variabel dummy, Frequent number of CEO’s picture diproksikan dengan jumlah foto CEO yang ada pada laporan tahunan dan Kinerja pasar diproksikan dengan Price Book Value (PBV). Sementara itu, financial statement fraud yang menjadi variabel dependen dalam penelitian ini diproksikan dengan F-Score Model. Populasi dalam penelitian ini adalah Subsektor Asuransi yang terdaftar di Bursa Efek Indonesia Tahun 2019-2021 dengan jumlah 16 perusahaan. Jumlah sampel yang digunakan yaitu 10 sampel yang dipilih dengan menggunakan teknik purposive sampling. Metode pengelolaan data yang digunakan dalam penelitian ini yaitu metode analisis linear berganda. Hasil penelitian menunjukkan bahwa financial target secara parsial berpengaruh signifikan dalam mendeteksi financial statement fraud, dan leverage, ineffective monitoring, change in auditor, change in director, frequent number of CEO’s picture dan kinerja pasar secara parsial tidak berpengaruh signifikan dalam mendeteksi financial statement fraud. Sementara itu financial target, leverage, ineffective, change in auditor, change in director, frequent number of CEO’s picture dan kinerja pasar secara simultan berpengaruh signifikan dalam mendeteksi financial statement fraud.
English Abstract
This research aims to determine and explain the influence of fraud hexagon theory in detecting financial statement fraud. Financial targets are proxied by Return on Assets (ROA), External pressure is proxied by Leverage, Ineffective monitoring is proxied by BDOUT, namely the comparison of the number of independent commissioners to the number of commissioners, Change in Auditor and change in director are proxied using dummy variables, Frequent number of CEO's picture is proxied by the number of CEO photos in the annual report and market performance is proxied by Price Book Value (PBV). Meanwhile, financial statement fraud which is the dependent variable in this research is proxied by the F-Score Model. The population in this research is the Insurance Subsector listed on the Indonesia Stock Exchange in 2019-2021 with a total of 16 companies. The number of samples used was 10 samples selected using purposive sampling techniques. The data management method used in this research is the multiple linear analysis method. The research results show that financial target partially has a significant effect in detecting financial statement fraud, and leverage, ineffective monitoring, change in auditor, change in director, frequent number of CEO's picture and market performance partially do not have a significant effect in detecting financial statement fraud. Meanwhile financial target, leverage, ineffective, change in auditor, change in director, frequent number of CEO's picture and market performance simultaneously have a significant effect in detecting financial statement fraud.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0523030784 |
| Uncontrolled Keywords: | Fraud Hexagon, F-Score Model, Financial Statement Fraud |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | Endang Susworini |
| Date Deposited: | 22 Jan 2024 03:34 |
| Last Modified: | 22 Jan 2024 03:34 |
| URI: | http://repository.ub.ac.id/id/eprint/211748 |
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