Marshanda, Almira Yasmin (2026) Pengaruh Fraud Hexagon Terhadap Fraudulent Financial Statement (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI 2021-2023). Undergraduate thesis, UPN Veteran Jawa Timur.
![[img]](https://repository.upnjatim.ac.id/style/images/fileicons/text.png) |
Text (Cover)
21013010236-COVER.pdf Download (1MB) |
|
Text (Bab 1)
21013010236-BAB 1.pdf Download (446kB) |
|
Text (Bab 2)
21013010236-BAB 2.pdf Restricted to Repository staff only until 27 February 2028. Download (426kB) |
|
Text (Bab 3)
21013010236-BAB 3.pdf Restricted to Repository staff only until 27 February 2028. Download (400kB) |
|
Text (Bab 4)
21013010236-BAB 4.pdf Restricted to Repository staff only until 27 February 2028. Download (406kB) |
|
Text (Bab 5)
21013010236-BAB 5.pdf Download (307kB) |
|
Text (Daftar Pustaka)
21013010236-DAFTAR PUSTAKA.pdf Download (285kB) |
|
Text (Lampiran)
21013010236-LAMPIRAN.pdf Restricted to Repository staff only until 27 February 2028. Download (809kB) |
Abstract
This study aims to analyze the effect of the fraud hexagon on fraudulent financial statements in manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2023 period. The fraud hexagon is a development of previous fraud theories that includes six elements: stimulus (financial target), opportunity (ineffective monitoring), rationalization (change in auditor), capability (change in director), ego (family firms), and collusion (state-owned enterprises). This research is motivated by the significant losses caused by financial statement fraud in the manufacturing sector, highlighting the importance of monitoring the factors that trigger such fraud. This study uses a quantitative approach with an explanatory research type and archival method. The data used are secondary data in the form of annual reports and financial statements of manufacturing companies listed on the Indonesia Stock Exchange for the 2021–2023 period. The population consists of 163 manufacturing companies, with a sample of 64 companies selected using purposive sampling. With a three-year observation period, the total number of observations analyzed is 201. Data analysis techniques were conducted using Stata 18 through descriptive statistics, panel data regression, classical assumption tests, and hypothesis testing. The independent variables in this study include financial target, ineffective monitoring, change in auditor, change in director, family firms, and state-owned enterprises, while the dependent variable is fraudulent financial statement. The results show that only the change in director variable has a negative and significant effect on fraudulent financial statements, indicating that a higher frequency of director turnover tends to reduce the level of financial statement fraud. Meanwhile, the variables financial target, ineffective monitoring, change in auditor, family firms, and state-owned enterprises do not affect fraudulent financial statements. These findings indicate that among the six elements of the fraud hexagon, only the capability element is proven to play a role in reducing the potential for financial statement fraud in manufacturing companies.
| Item Type: | Thesis (Undergraduate) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||
| Subjects: | H Social Sciences > HC Economics | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | ALMIRA YASMIN MARSHANDA | ||||||||
| Date Deposited: | 27 Feb 2026 07:19 | ||||||||
| Last Modified: | 27 Feb 2026 07:19 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/49969 |
Actions (login required)
 |
View Item |