Kautsar, Diajeng Salsabila (2024) PENDETEKSIAN FRAUDULENT FINANCIAL STATEMENT DENGAN ANALISIS FRAUD HEXAGON: GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2018-2022. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to analyze the impact of the fraud hexagon, measured through financial targets, director changes, CEO duality, ineffective supervision, auditor changes, and the frequency of CEO image appearances, on financial statement fraud in state-owned enterprises (BUMN) listed on the Indonesia Stock Exchange during the period 2018-2022. Purposive sampling technique was used for sample selection, resulting in 17 companies with a total of 85 data points. The secondary data utilized were sourced from the annual reports of BUMN. Data analysis was conducted using SPSS 27.0 software. The findings indicate that factors such as financial targets, director changes, CEO duality, auditor changes, and the frequency of CEO image appearances significantly influence the likelihood of financial statement fraud. However, ineffective supervision did not show a significant impact. Additionally, the findings suggest that good corporate governance cannot moderate the relationship between these factors and financial statement fraud. Keywords: Fraudulent Financial Statement, Fraud Hexagon, Good Corporate Governance.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance |
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| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | DIAJENG SALSABILA KAUTSAR | ||||||||
| Date Deposited: | 03 Jun 2024 07:49 | ||||||||
| Last Modified: | 03 Jun 2024 07:49 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/23778 |
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