DETERMINASI FRAUD HEXAGON TERHADAP KECENDERUNGAN KECURANGAN PELAPORAN KEUANGAN PADA PROVINSI DI INDONESIA

Maharanti, Puan (2024) DETERMINASI FRAUD HEXAGON TERHADAP KECENDERUNGAN KECURANGAN PELAPORAN KEUANGAN PADA PROVINSI DI INDONESIA. S1 thesis, UNIVERSITAS JAMBI.

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Abstract

Financial reporting fraud occurs when public officials and others intentionally engage in dishonest and illegal acts to alter or conceal financial information, thereby creating a false picture of financial health and performance. As a result, financial statements become unreliable and misleading for stakeholders in making critical decisions. This study adopts the fraud hexagon that identifies six elements (pressure, capability, collusion, opportunity, rationalization, and arrogance) to analyze and obtain empirical evidence on the factors that influence the tendency of financial reporting fraud. 34 provincial governments in Indonesia in 2019-2022 are the population and sample used in this study. Multiple linear regression data analysis techniques were used in this study to evaluate the hypothesis using secondary data and SPSS 29. The results showed that the tendency of fraudulent financial reporting was simultaneously influenced by the elements of the fraud hexagon, with a coefficient of determination of 50.4%. The tendency of fraudulent financial reporting is partially negatively influenced by pressure and opportunity. The tendency to commit financial fraud is partially positively influenced by arrogance. However, the tendency of fraudulent financial reporting is partially not influenced by capability, collusion, and rationalization. Based on the results of this study, it is recommended that the government, the public, and other stakeholders should focus on the key elements that affect the integrity of financial reporting. This step is important to reduce the risk of fraud in financial reporting. Keywords: Fraud Hexagon, Fraud, Financial Reporting, Provincial Government

Type:	Thesis (S1)
Uncontrolled Keywords:	Fraud Hexagon, Fraud, Financial Reporting, Provincial Government
Subjects:	L Education > L Education (General)
Divisions:	Fakultas Ekonomi dan Bisnis > SI Akuntansi
Depositing User:	MAHARANTI
Date Deposited:	16 Jul 2024 03:46
Last Modified:	16 Jul 2024 03:46
URI:	https://repository.unja.ac.id/id/eprint/67785

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