NUR FATIMAH, MUKHODTATIFFA (2020) PERAN EARNINGS MANAGEMENT MEMEDIASI PENGARUH FRAUD HEXAGON TERHADAP PENDETEKSIAN FRAUDULENT FINANCIAL REPORTING. Other thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to examine the effect of hexagon fraud on detection of fraudulent financial reporting through earnings management as an intervening variable. The subjects in this study are State Owned Companies (SOEs) listed on the Indonesia Stock Exchange (IDX) with a research period in 2015-2018. The sample in this study used a purposive sampling technique with a total of 15 State Owned Companies. The analysis technique in this study uses Partial Least Square (PLS) with the SMART PLS 3.0 tool. This study found that hexagon fraud has affect detection fraudulent financial reporting, hexagon fraud has effect on earnings management, earnings management has no effect on fraudulent financial reporting detection, earnings management cannot mediate the hexagon fraud influence on fraudulent detection of financial reporting. Keywords: hexagon fraud, fraudulent financial reporting, earnings management.
| Item Type: | Thesis (Other) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Mujari Mujari | ||||||||
| Date Deposited: | 09 Oct 2020 08:31 | ||||||||
| Last Modified: | 09 Oct 2020 08:31 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/339 |
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