Rahayu, Isna Yuni (2024) Fraudulent Financial Statement Dalam Pandangan Teori Fraud Hexagon Pada Perusahaan Sektor Infrastruktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to determine the effect of the fraud hexagon theory including pressure proxied by financial targets, opportunities proxied by ineffective monitoring, rationalization proxied by change in auditors, capabilities proxied by change in directors, ego proxied by CEO duality, and collusion proxied by state-owned enterprises on fraudulent financial statements. Fraudulent financial statements are measured using the F-Score Model. This study uses a quantitative method with the object of infrastructure sector companies listed on the Indonesia Stock Exchange in 2018-2022. Sampling uses a nonprobability sampling technique with a purposive sampling method, so that 80 research samples are obtained. The results of the study indicate that financial targets and state-owned enterprises have an effect on fraudulent financial targets, while ineffective monitoring, change in auditors, change in directors, and CEO duality do not affect fraudulent financial statements. This study has a novelty, namely that state-owned enterprises have a negative effect on fraudulent financial statements.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Isna Yuni Rahayu | ||||||||
| Date Deposited: | 22 Jul 2024 09:23 | ||||||||
| Last Modified: | 22 Jul 2024 09:23 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/27086 |
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