Analisis Fraud Hexagon Terhadap Kecurangan Laporan Keuagan Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2022

Zahara, Anggit Lisa (2024) Analisis Fraud Hexagon Terhadap Kecurangan Laporan Keuagan Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2022. Undergraduate thesis, UPN Veteran Jawa Timur.

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Abstract

This study aims to analyze the effect of the fraud hexagon theory on financial statement fraud as proxied by external pressure, political connection, nature of industry, change in director, change in auditor, and frequent number of CEO's picture in mining companies listed on the Indonesia Stock Exchange (BEI) in 2019-2022. This study used purposive sampling technique so that there were 36 financial reports from 64 companies. The analysis technique and hypothesis testing in this study used PLS (Partial Least Square). The exploration results show that external pressure and nature of industry affect financial statement fraud. While political connection, change in director, change in auditor, and frequent number of CEO's picture have no effect on financial statement fraud.

Item Type:

Thesis (Undergraduate)

Contributors: