Rozi, M. Mufti Fahrul (2024) PENGARUH FRAUD HEXAGON TERHADAP KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN SEKTOR INDUSTRI BAHAN DAN KIMIA YANG TERDAFTAR PADA BEI TAHUN 2020-2022. Undergraduate thesis, UPN Veterean Jawa Timur.
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Abstract
Financial statement fraud (FSF) is the act of reporting inaccurate or distorted financial information to manipulate company performance or gain illegitimate personal gain. This research for knowing, analyzing and examines the influence of elements in the Hexagon Fraud theory on financial statement fraud. The sample consisted of 19 companies in the basic industrial and chemical sectors listed on the IDX from 2021 to 2022, with a 2-year observation period, totaling companies used in 38 companies. The multiple linear analysis method was used to analyze the data, and the results showed that certain elements of the Hexagon Fraud theory have a significant impact on financial statement fraud. Stimulus (Pressure), Ego, Rationalization, Opportunity, capability, and collusion all influence financial statement fraud in different ways. However, this research uses the projected elements and outcomes of Stimulus (financial stability), Ego (frequent CEO changes), Rationalization (auditor changes), and Opportunity (nature of the industry) to not affect financial reports. Capability (change of directors) and collusion (government projects) are the only elements that influence financial statement fraud.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Muhammad Mufti Fahrul Rozi | ||||||||
| Date Deposited: | 04 Jun 2024 07:29 | ||||||||
| Last Modified: | 04 Jun 2024 07:29 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/24160 |
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