DEWANTORO, FAJAR (2025) DETEKSI KECURANGAN LAPORAN KEUANGAN MENGGUNAKAN TEORI HEXAGON FRAUD (STUDI EMPIRIS PERUSAHAAN BUMN YANG TERDAFTAR DI BEI PERIODE TAHUN 2017-2022). S2 thesis, Universitas Mercu Buana-Menteng.
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Abstract
This study aims to examine and analyze the hexagon fraud theory: stimulus, opportunity, rationalization, capability, arrogance, and collusion on financial statement fraud. The research method uses a quantitative approach. The study population was 19 State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange for the 2017-2022 period using a purposive sampling technique, a sample of 114 companies was obtained. In this study, the objects used consisted of the observed variables, namely stimulus represented by financial targets, opportunity represented by the nature of industry, rationalization represented by changes in auditors, capability represented by changes in directors, arrogance represented by dual positions, and collusion represented by government cooperation as independent variables and financial statement fraud as dependent variables. The data were analyzed using panel data regression using Eviews software version 12. The results of the study prove that the elements of stimulus and opportunity have a significant effect on financial statement fraud. While the other hexagon fraud elements rationalization, capability, arrogance and collusion do not have a significant effect. Penelitian ini bertujuan untuk mengkaji dan menganalisis teori hexagon fraud: stimulus, opportunity, rationalization, capability, arrogance, dan collusion terhadap kecurangan laporan keuangan. Metode penelitian menggunakan pendekatan kuantitatif. Populasi penelitian sebanyak 19 perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia periode 2017-2022 dengan menggunakan teknik purposive sampling didapat sampel sebanyak 114 perusahaan. Dalam penelitian ini objek yang digunakan terdiri dari variabel- variabel yang diamati yaitu stimulus diwakili oleh target keuangan, opportunity diwakili oleh nature of indusrty, rationalization diwakili oleh pergantian auditor, capability diwakili oleh pergantian direksi, arrogance diwakili rangkap jabatan, dan collusion diwakili oleh kerja sama proyek pemerintah sebagai variabel independent dan kecurangan laporan keuangan sebagai variabel dependen. Data dianalisis menggunakan regresi data panel menggunakan software Eviews versi 12. Hasil penelitian membuktikan bahwa elemen-elemen stimulus dan opportunity berpengaruh signifikan terhadap kecurangan laporan keuangan. Sedangkan elemen hexagon fraud yang lain rationalization, capability, arrogance dan collusion tidak mempunyai pengaruh yang signifikan.
| Item Type: | Thesis (S2) |
|---|---|
| NIM/NIDN Creators: | 55522110018 |
| Uncontrolled Keywords: | pressure, opportunity, rationalization, capability, arrogance, and collusion financial reporting fraud, hexagon fraud pressure, opportunity, rationalization, capability, arrogance, dan collusion kecurangan laporan keuangan, hexagon fraud |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | FHADHILAH SHAFA ARISTA |
| Date Deposited: | 07 Mar 2025 03:19 |
| Last Modified: | 07 Mar 2025 03:19 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/94697 |
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