Rahman, Muhammad Fitrahor (2023) Analisa Fraud Hexagon Theory Dalam Mendeteksi Kecurangan Laporan Keuangan (Studi Empiris Pada Perusahaan Jasa Yang Terdaftar Di Bei Tahun (2018 - 2021). Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.
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Abstract
Fraud is a deliberate action by one or more individuals to hide the truth to the detriment of others. Fraud is an ongoing problem in the world of organizations that cannot be eliminated but can be prevented by carrying out detection measures. This research aims to analyze how the Hexagon fraud perspective developed by Vousinas influences the tendency for financial statement fraud to occur. This research uses multiple regression analysis with research samples from the Property and Real Estate services sector listed on the Indonesia Stock Exchange for the 2017-2021 period. Financial statement fraud in this study was measured using the F - Score. The results of this research show that rationalization, which is proxied by the company's total accrual ratio, has a negative effect on financial statement fraud. Thus, companies and investors are expected to be more alert to the potential for financial fraud when there are significant changes to financial statement fraud because management could manipulate financial reports. pressure which is proxied by financial targets and measured by ROA, Opportunity which is proxied by ineffective supervision, Capability which is proxied by change of directors, Arrogance which is proxied by CEO duality, and Collusion which is proxied by audit fees do not have a significant effect on the possibility of financial statements.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.45 - AUDITING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | MUHAMMAD FITRAHOR RAHMAN |
| Date Deposited: | 02 Jan 2024 04:16 |
| Last Modified: | 02 Jan 2024 04:16 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/11773 |
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