RAIHAN NOVAL AKBAR, . (2022) ANALISIS FINANCIAL STATEMENT FRAUD DENGAN PENDEKATAN FRAUD HEXAGON THEORY. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.
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Abstract
Penelitian ini dilakukan untuk melihat adanya pengaruh dari fraud hexagon theory yang terdiri dari stimulus, capability, collusion, opportunity, rationalization dan ego terhadap financial statement fraud. Data yang digunakan dalam penelitian ini merupakan data sekunder berupa laporan tahunan yang didapat melalui website Bursa Efek Indonesia (BEI). Populasi dalam penelitian ini adalah perusahaan sektor perbankan yang terdaftar di BEI tahun 2018 – 2020. Pemilihan sampel dalam penelitian ini menggunakan teknik purposive sampling dan menghasilkan 47 perusahaan sebagai sampel yang diteliti. Penelitian ini menggunakan metode kuantitatif. Teknik analisis yang digunakan adalah analisis statistik deskriptif dan analisis regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa collusion berpengaruh negatif terhadap financial statement fraud. Rationalization berpengaruh positif terhadap financial statement fraud. Sedangkan, stimulus, capability, opportunity dan ego tidak berpengaruh terhadap financial statement fraud. ******************************** This research was conducted to find the effect of fraud hexagon theory that consisted of stimulus, capability, collusion, opportunity, rationalization and ego on financial statement fraud. The data used in this research is secondary data in the annual reports obtained through the Indonesia Stock Exchange (IDX) website. The population of this research is the banking listed on IDX in 2018 – 2020. The sample selection in this research used a purposive sampling technique and resulted in 47 companies as the sample of research. This Research use quantitative methods. The analytical technique used are descriptive statistical and multiple linear regression. The results of this study indicated that collusion negatively affects financial statement fraud. Rationalization has a positive effect on financial statement fraud. Meanwhile, stimulus, capability, opportunity and ego has no effect on financial statement fraud
| Item Type: | Thesis (Sarjana) |
|---|---|
| Additional Information: | 1). Adam Zakaria, M.Ak., Ph.D ; 2). Dr. Rida Prihatni, SE., M.Si |
| Subjects: | Ilmu Sosial > Perdagangan, e-commerce > Akuntansi |
| Divisions: | FE > S1 Akuntansi |
| Depositing User: | PKL . |
| Date Deposited: | 04 Oct 2024 06:03 |
| Last Modified: | 04 Oct 2024 06:03 |
| URI: | http://repository.unj.ac.id/id/eprint/51258 |
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