Kurnia, Reni Indah (2024) Pengujian Fraud Hexagon terhadap Fraudulent Financial Reporting pada Perusahaan Sektor Teknologi yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2022. S1 thesis, UNIVERSITAS JAMBI.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh fraud hexagon yang terdiri dari pressure, opportunity, rationalization, capability, arrogance, dan collusion terhadap fraudulent financial reporting dengan menggunakan pengukuran model F-score pada perusahaan terbuka sektor teknologi yang terdaftar di bursa efek Indonesia pada tahun 2021-2022. Penentuan sampel dalam penelitian ini menggunakan metode total sampling. Sampel yang digunakan dalam penelitian ini sebanyak 25 perusahaan pada sektor teknologi dengan jumlah observasi sebanyak 50. Penelitian ini menggunakan analisis regresi logistik dengan bantuan program SPSS 29. Hasil penelitian menunjukkan bahwa pressure yang diukur menggunakan financial target, opportunity yang diukur menggunakan ineffective monitoring, rationalization yang diukur dengan change in auditor, capability yang diukur dengan change in director, arrogance yang diukur dengan frequent number of CEO picture, dan collusion yang diukur dengan proyek pemerintah secara simultan tidak berpengaruh terhadap fraudulent financial reporting. Pengujian secara parsial memberikan hasil bahwa financial target, ineffective monitoring, rationalization, capability dan arrogance tidak berpengaruh terhadap fraudulent financial reporting, sedangkan collusion berpengaruh terhadap fraudulent financial reporting. Kata kunci : Fraud Hexagon, Fraudulent Financial Reporting, Model F-score ABSTRACT This study aims to examine the effect of the fraud hexagon consisting of pressure, opportunity, rationalization, capability, arrogance, and collusion on fraudulent financial reporting using the F-score model measurement in technology sector public companies listed on the Indonesia stock exchange in 2021-2022. Determination of the sample in this study using the total sampling method. The samples used in this study were 25 companies in the technology sector with a total of 50 observations. This study uses logistic regression analysis with the help of the SPSS 29 program. The results showed that pressure measured using financial targets, opportunity measured using ineffective monitoring, rationalization measured by change in auditor, capability measured by change in director, arrogance measured by frequent number of CEO pictures, and collusion measured by government projects simultaneously had no effect on fraudulent financial reporting. Partial testing provides results that financial target, ineffective monitoring, rationalization, capability and arrogance have no effect on fraudulent financial reporting, while collusion affects fraudulent financial reporting. Keywords: Fraud Hexagon, Fraudulent Financial Reporting, F-score Model
Type: | Thesis (S1) |
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Subjects: | L Education > L Education (General) |
Divisions: | Fakultas Ekonomi dan Bisnis > SI Akuntansi |
Depositing User: | KURNIA |
Date Deposited: | 27 Jun 2024 02:43 |
Last Modified: | 27 Jun 2024 02:44 |
URI: | https://repository.unja.ac.id/id/eprint/65688 |
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