Pratiwi, Dewi Putri (2025) Pengaruh Fraud Heptagon terhadap Fraudulent Financial Statements menggunakan Metode Beneish M-Score (Studi pada Perusahaan Sektor Perbankan yang Listing di Bursa Efek Indonesia Tahun 2019-2023). Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to analyze the effect of the Fraud Heptagon elements on Fraudulent Financial Statements in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The Fraud Heptagon model consists of seven main elements — pressure, opportunity, rationalization, capability, arrogance, ignorance, and greed — which are used to identify factors causing financial statement fraud. This research employs an explanatory quantitative approach using logistic regression analysis. The population consists of banking sector companies listed on the IDX, and the sample was determined using the purposive sampling technique, resulting in 44 companies with a total of 220 firm-year observations. Fraudulent Financial Statements were measured using the Beneish M-Score model, and data were processed using STATA 17 software. The results show that among the seven elements of the Fraud Heptagon, only arrogance has a significant negative effect on Fraudulent Financial Statements, while pressure, opportunity, rationalization, capability, ignorance, and greed have no significant effect. These findings indicate that managerial arrogance is one of the dominant factors influencing financial statement manipulation, whereas other elements show no significant impact within Indonesia’s banking sector. Keyword: Fraud Heptagon, Fraudulent Financial Statements, Banking Sector
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Dewi Putri Pratiwi | ||||||||
| Date Deposited: | 05 Dec 2025 09:02 | ||||||||
| Last Modified: | 05 Dec 2025 09:02 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/48092 |
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