DETERMINAN FRAUDULENT FINANCIAL REPORTING DIMEDIASI MANAJEMEN LABA PADA PERUSAHAAN JASA TRANSPORTASI DAN LOGISTIK DI INDONESIA

Maulidyah, Putri (2024) DETERMINAN FRAUDULENT FINANCIAL REPORTING DIMEDIASI MANAJEMEN LABA PADA PERUSAHAAN JASA TRANSPORTASI DAN LOGISTIK DI INDONESIA. Undergraduate thesis, UPN "Veteran" Jawa Timur.

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Abstract

Research related to this fraud hexagon has the aim of preventing financial statement fraud and material misstatement in financial statements. The fraud hexagon theory can help to analyze the factors that can lead to fraud so that it can help minimize the level of fraud. This study uses a descriptive quantitative method by presenting an overview of the relationship and purpose of the variables studied. The research sample consisted of 13 transportation and logistics service companies listed on the IDX. The results of this study indicate that pressure, opportunity, rationalization, capability, and earnings management affect the detection of financial statement fraud. Meanwhile, arrogance and collusion have no effect on the detection of fraudulent financial statements. Opportunities affect earnings management. Meanwhile, pressure, rationalization, capability, arrogance, and collusion have no effect on earnings management. Earnings management is able to mediate pressure, opportunity, and capability on the detection of financial statement fraud. However, earnings management cannot mediate rationalization, arrogance, and collusion on the detection of financial statement fraud.

Item Type:

Thesis (Undergraduate)

Contributors: