Kurnia, Fresiansyach Wira (2024) Analisis Kecurangan Laporan Keuangan: Pendekatan Fraud Hexagon Theory. Undergraduate thesis, Universitas Hayam Wuruk Perbanas.
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Abstract
The purpose of this study was to analyze the effect of pressure, opportunity, rationalization, capability, arrogance, and collusion on fraudulent financial reporting. This study uses a quantitative approach. The population in this research is Internet Financial Reporting (IFR) from energy sector companies listed on the Bursa Efek Indonesia (BEI) period 2018-2022. The sampling method used is purposive sampling with a sample size of 50 reports data were analyzed using multiple linear regression analysis technique and processed using software SPSS 26. the results of this research show that pressure, opportunity, rationalization, capability, arrogance, and collusion has an effect on fraudulent financial reporting.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.45 - AUDITING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | FRESIANSYACH WIRA KURNIA |
| Date Deposited: | 08 Jul 2024 02:11 |
| Last Modified: | 08 Jul 2024 02:11 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/12572 |
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