PENGARUH FRAUD HEXAGON TERHADAP KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2022

Nugraha, Dea Agung (2024) PENGARUH FRAUD HEXAGON TERHADAP KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2022. S1 thesis, Universitas Jambi.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh fraud hexagon yang diproksikan dengan Target keuangan, Ineffective monitoring, Pergantian auditor, Pergantian direksi, Frequent number of CEO’s picture dan Kerja sama dengan proyek pemerintah terhadap kecurangan laporan keuangan. Populasi dalam penelitian ini adalah perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2019-2022. Sampel dalam penelitian ini dipilih melalui metode purposive sampling dengan jumlah sebanyak 188 sampel. Penelitian menggunakan analisis regresi logistic. Hasil penelitian menunjukkan bahwa target keuangan berpengaruh signifikan terhadap kecurangan laporan keuangan. Sedangkan Ineffective monitoring, Pergantian auditor, Pergantian direksi, Frequent number of CEO’s picture dan Kerja sama dengan proyek pemerintah tidak berpengaruh signifikan terhadap kecurangan laporan keuangan. Secara simultan Target keuangan, Ineffective Monitoring, Pergantian auditor, Pergantian direksi, Frequent number of CEO’s picture dan Kerja sama dengan Proyek Pemerintah berpengaruh terhadap kecurangan laporan keuangan. This research aims to determine the effect of the fraud hexagon which is proxied by financial targets, ineffective monitoring, change of auditors, change of directors, frequent number of CEO's picture and cooperation with government projects on financial statement fraud. The population in this research is energy sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The sample in this research was selected using a purposive sampling method with a total of 188 samples. The research uses logistic regression analysis. The research results show that financial targets have a significant effect on financial report fraud. Meanwhile, Ineffective monitoring, Change of auditor, Change of directors, Frequent number of CEO's picture and Cooperation with Government Projects do not have a significant effect on fraudulent financial statements. Simultaneously financial targets, Ineffective monitoring, Change of auditor, Change of directors, Frequent number of CEO's picture and Cooperation with Government Projects influence financial report fraud

Type: Thesis (S1)
Uncontrolled Keywords: fraud hexagon model, kecurangan laporan keuangan
Subjects: L Education > L Education (General)
Divisions: Fakultas Ekonomi dan Bisnis > SI Akuntansi
Depositing User: NUGRAHA
Date Deposited: 17 Jul 2024 06:42
Last Modified: 17 Jul 2024 06:43
URI: https://repository.unja.ac.id/id/eprint/68420

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