Dewi, Cindy Kartika (2022) Analisis Pengaruh Fraud Hexagon Terhadap Kecurangan Laporan Keuangan Pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This purposive of this study is to identify fraudulent financial statements using the fraud hexagon theory (external pressure, nature of industry, change in auditor, change in director, frequent number of CEO's picture, and political connection). The sampling technique used in this research is purposive sampling. The sample in this study were 14 food and beverage company es listed on the Indonesia Stock Exchange in the 2016-2020 period. The analytical technique used in this study is multiple linear regression analysis using SPSS 25 software. The results of this study are that external pressure has a negative effect on fraud in financial statements, the nature of industry has a negative effect on fraud in financial statements, change in auditors has no effect on fraud in financial statements, change in director has a significant positive effect on fraud in financial statements, frequent number of CEO's picture has a positive effect on fraud in financial statements, and political connection has a negative effect on fraud in financial statements.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HG Finance H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance |
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| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Cindy Kartika Dewi | ||||||||
| Date Deposited: | 13 May 2022 02:21 | ||||||||
| Last Modified: | 04 Mar 2024 04:06 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/6042 |
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