Akbar, Muhammad Alwi (2026) Analis Fraud Hexagon Terhadap Kecurangan Laporan Keuangan Pada Perusahaan Sektor Food And Beverage Yang Terdafar Pada BEI 2020-2024. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
Preventing financial statement fraud is crucial for companies. The Fraud Hexagon is a method capable of detecting indications of fraud based on six key components: pressure, opportunity, rationalization, capability, arrogance, and greed. This study aims to analyze the impact of financial targets, total asset accruals, external pressure, supervisory effectiveness, changes in the board of directors, and auditor changes on financial statement fraud, viewed through the Fraud Hexagon framework. A quantitative approach was employed using secondary data from companies listed on the Indonesia Stock Exchange. The dependent variable was measured using the F-Score Model, while independent variables were proxied by Return on Assets, Total Accruals to Total Assets, the Debt-to-Asset Ratio, the proportion of independent commissioners, changes in the board of directors, and auditor changes. The study reveals that financial pressure and external pressure are the dominant factors driving financial statement manipulation. These findings reinforce the relevance of the Fraud Hexagon as a tool for detecting financial reporting fraud.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Muhammad Alwi Akbar | ||||||||
| Date Deposited: | 11 Aug 2026 06:54 | ||||||||
| Last Modified: | 12 Aug 2026 05:34 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/58523 |
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