Arthamevia, Elizabeth Clairine Putri Arthamevia (2026) Pengaruh Fraud Heptagon Terhadap Financial Statement Manipulation Dengan Model Dechow Pada Perusahaan Infrastruktur Periode 2022–2024. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to examine the effect of heptagon fraud on financial statement manipulation in infrastructure sector companiesIisted on the Indonesia Stock Exchange (BEI) during the period 2022–2024. The concept of fraud heptagon is shown through seven dimensions: pressure, opportunity, rationalization, capability, arrogance, ignorance, and greed.Financial statement manipulation is identified using the Dechow F-Score model. The study uses a quantitative approach by utilizing secondary data sourced from the company's annual reports and financial statements. The sample was selected using purposive sampling, resulting in a total of 179 observations. Hypothesis testing is done usingIogistic regression, while the winsorizing process is applied first to reduce the impact of extreme values that could potentially affect the analysis results. The research results show that out of the seven elements of the fraud heptagon, only ignorance was found to have a positive and significant effect on financial statement manipulation. The findings show that theIower theIevel of board members' participation in the Corporate Governance Course, the higher the risk of financial reporting manipulation. On the other hand, pressure, opportunity, rationalization, capability, and arrogance do not have a significant impact on financial statement manipulation. Meanwhile, the variable of greed, proxied through directors' compensation, has a significant impact, but the direction of the relationship found does not match the hypothesis proposed. Therefore, ignorance is the only element of the fraud heptagon that can empirically explain the potential for financial statement manipulation in infrastructure sector companies during the research period.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HC Economics H Social Sciences > HG Finance |
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| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Elizabeth Clairine Putri Arthamevia | ||||||||
| Date Deposited: | 13 Jul 2026 07:20 | ||||||||
| Last Modified: | 13 Jul 2026 07:43 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/54910 |
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