DETEKSI FRAUDULENT FINANCIAL REPORTING MENGGUNAKAN NEW FRAUD STAR THEORY PADA SEKTOR ENERGY DI INDONESIA

PUJIYONO, Eko and JANUARTI, Indira,(27 June 2024), DETEKSI FRAUDULENT FINANCIAL REPORTING MENGGUNAKAN NEW FRAUD STAR THEORY PADA SEKTOR ENERGY DI INDONESIA. , UNSPECIFIED, UNSPECIFIED

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Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh financial target, financial stability, external pressure, ineffective monitoring, nature of industry, rasionalisasi, pergantian direktur, whistleblowing system, punishment dan strategi anti-fraud terhadap fraudulent financial reporting dengan menggunakan new fraud star theory. Penelitian ini menggunakan perusahaan sektor enegi periode 2021-2023, terdapat 201 data observasi dalam penelitian ini. Analisis menggunakan regresi logistik. Hasil penelitian ini menunjukkan bahwa financial stability dan nature of industry berpengaruh positif dan signifikan terhadap potensi fraudulent financial reporting. Sedangkan variabel lainya financial target, external pressure, ineffective monitoring, rasionalisasi, pergantian direktur, whistleblowing system, punishment dan strategi anti-fraud tidak berpengaruh signifikan terhadap potensi fraudulent financial reporting.
Keywords : New Fraud Star Theory, Fraudulent Financial Reporting, Sector Energy, New fraud star theory, Kecurangan Pelaporan Keuangan, Sektor Energi
Journal or Publication Title: UNSPECIFIED
Volume: UNSPECIFIED
Number: UNSPECIFIED
Item Type: Thesis (Masters)
Subjects: Akuntansi
Depositing User: Eko Eko
Date Deposited: 12 Jul 2024 00:53
Last Modified: 12 Jul 2024 00:53
URI: https://repofeb.undip.ac.id/id/eprint/14747

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