Lastiono, Cindy Julis (2026) Pengaruh Fraud Heptagon Terhadap Kecurangan Laporan Keuangan. Undergraduate thesis, Universitas Hayam Wuruk Perbanas.
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Abstract
This study aims to examine the influence of Fraud Heptagon elements (pressure, opportunity, rationalization, capability, arrogance, ignorance, and greed) on fraudulent financial reporting in basic materials sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. This research was motivated by the potential risk of financial statement manipulation in capital intensive industries with complex asset structures. Fraudulent financial reporting is measured using the F-Score model, while the independent variables are proxied by financial ratios and corporate governance indicators representing each element of the Fraud Heptagon theory. The study employs a quantitative approach using secondary data obtained from companies’ annual financial reports. The sample was selected through purposive sampling, and the data were analyzed using logistic regression. The results indicate that, simultaneously, the Fraud Heptagon variables influence fraudulent financial reporting. However, partially, not all variables show a significant effect. The findings also reveal that the proportion of companies indicated as committing fraud is relatively low, which may limit the model’s ability to detect significant relationships. This study contributes to the development of fraud detection literature and provides insights into the application of Fraud Heptagon theory in the Indonesian basic materials sector. Keywords: Fraud Heptagon, Pressure, Opportunity, Rationalization, Capability, Arrogance, Ignorance, Greed, Fraudulent Financial Reporting, Basic Materials Sector.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.45 - AUDITING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Cindy Julis Lastiono |
| Date Deposited: | 22 Apr 2026 02:00 |
| Last Modified: | 22 Apr 2026 02:00 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/14216 |
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