Cahyono, Endah Septiyani Dwi (2026) Pengaruh Fraud Hexagon terhadap Fraudulent Financial Reporting pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2020–2024. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to examine the effect of the Fraud Hexagon elements on fraudulent financial reporting in banking companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This study employed a quantitative approach using secondary data analyzed through logistic regression. Fraudulent financial reporting was measured using the Beneish M-Score, while pressure, opportunity, rationalization, capability, ego, and collusion were proxied by leverage, ineffective monitoring, auditor switching, changes in directors, CEO photo frequency, and multiple positions of commissioners, respectively. The results indicate that only pressure has a significant negative effect on fraudulent financial reporting, whereas the other five variables do not have a significant effect. These findings imply that the effectiveness of the Fraud Hexagon in detecting fraudulent financial reporting is determined not only by its underlying theoretical framework but also by industry characteristics and the suitability of the proxies used to represent each of its elements. Therefore, this study is expected to provide useful insights for management, regulators, and other stakeholders in strengthening corporate governance practices, enhancing internal control systems, and optimizing early detection mechanisms for the risk of fraudulent financial reporting. Keywords: Fraud Hexagon, fraudulent financial reporting, banking companies.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HC Economics |
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| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | ENDAH SEPTIYANI DWI CAHYONO | ||||||||
| Date Deposited: | 15 Jul 2026 06:35 | ||||||||
| Last Modified: | 15 Jul 2026 06:56 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/55195 |
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