ANALISIS HEXAGON FRAUD THEORY TERHADAP FINANCIAL STATEMENT FRAUD

MAHARDIKA, Ratu Persada Pahlevi Pasca and KAWEDAR, Warsito,(24 December 2024), ANALISIS HEXAGON FRAUD THEORY TERHADAP FINANCIAL STATEMENT FRAUD. , UNSPECIFIED, UNSPECIFIED

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh hexagon fraud theory (financial stability, external pressure, financial target, nature of industry, ineffective monitoring, external auditor quality, change in auditor, change in director, arrogance, state-owned enterprises) sebagai variabel independent terhadap financial statement fraud sebagai variabel dependen. Sample dalam penelitian ini adalah 15 perusahaan konstruksi yang terdaftar dalam Bursa Efek Indonesia selama tahun 2018-2022. Penelitian ini menggunakan analisis regresi berganda untuk menguji hipotesis penelitian. Hasil dari penelitian ini menunjukkan bahwa external pressure, financial target, nature of industry, external auditor quality, change in auditor, change in director and arrogance berpengaruh terhadap financial statement fraud.

Keywords :	construction industry, fraud, external pressure, financial target, hexagon fraud theory, perusahaan konstruksi, fraud, external pressure, financial target, hexagon fraud theory
Journal or Publication Title:	UNSPECIFIED
Volume:	UNSPECIFIED
Number:	UNSPECIFIED
Item Type:	Thesis (Masters)
Subjects:	Akuntansi
Depositing User:	RATU PERSADA PAHLEVI PASCA MAHARDIKA
Date Deposited:	24 Dec 2024 06:02
Last Modified:	24 Dec 2024 06:04
URI:	https://repofeb.undip.ac.id/id/eprint/15535

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