PENGARUH FRAUD HEXAGON MODEL TERHADAP INDIKASI FINANCIAL STATEMENT FRAUD

INDRIYANI PUSPANINGRUM, . (2024) PENGARUH FRAUD HEXAGON MODEL TERHADAP INDIKASI FINANCIAL STATEMENT FRAUD. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Tujuan atas penelitian ini ialah untuk menguji serta mengetahui pengaruh stimulus, opportunity, rationalization, capability, ego, dan collusion terhadap indikasi financial statement fraud. Penelitian ini menggunakan purposive sampling dalam penentuan sampel dengan sumber data sekunder berupa laporan keuangan dan laporan tahunan perusahaan infrastruktur yang terdaftar pada Bursa Efek Indonesia (BEI) dan laman masing-masing perusahaan selama tahun 2020 – 2022 dengan jumlah akhir observasi sebanyak 143 data. Penelitian ini menggunakan teknik analisis regresi data panel pada aplikasi pengolah data EViews 13. Hasil uji hipotesis pada penelitian ini menunjukkan bahwa stimulus dan opportunity berpengaruh positif terhadap indikasi financial statement fraud. Sedangkan rationalization, capability, ego, dan collusion tidak berpengaruh terhadap indikasi financial statement fraud. Penelitian ini berimplikasi praktis kepada perusahaan, investor, pemerintah, dan auditor dalam mengkaji solusi atas permasalahan krusial pada variabel stimulus dan opportunity yang terindikasi financial statement fraud dikarenakan hal tersebut menjadi evaluasi atas tingkat proksi ROA dan NOIR. ***** The purpose of this study was to test and determine the effect of stimulus, opportunity, rationalization, capability, ego, and collusion on indications of financial statement fraud. This study uses purposive sampling in determining the sample with secondary data sources in the form of financial reports and annual reports of infrastructure companies listed on the Indonesia Stock Exchange (IDX) and the pages of each company during 2020 - 2022 with the final number of observations totaling 143 data. This study uses panel data regression analysis techniques in the Eviews 13 data processing application. The results of hypothesis testing in this study indicate that stimulus and opportunity have a positive effect on indications of financial statement fraud. While rationalization, capability, ego, and collusion do not affect indications of financial statement fraud. This research has practical implications for companies, investors, governments, and auditors in examining solutions to crucial problems in the stimulus and opportunity variables that indicate financial statement fraud because it is an evaluation of the level of ROA and NOIR proxies.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Marsellisa Nindito, SE., M.Sc, Ak., CA ; 2). Dr. Muhammad Yusuf, SE., M.M.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 24449 not found.
Date Deposited:	06 Aug 2024 03:47
Last Modified:	06 Aug 2024 03:47
URI:	http://repository.unj.ac.id/id/eprint/48751

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