Skripsi

PENGARUH FRAUD HEXAGON TERHADAP KECURANGAN LAPORAN KEUANGAN (STUDI DI PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2016-2020).

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Penilaian

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The purpose of this study was to examine the effect of the theory of pressure, opportunity, rationalization, competence, arrogance and collusion on financial statement fraud. The type of data used in this study is secondary data in the form of company annual reports. The research population is the Consumer Goods Industrial Sector Manufacturing companies listed on the Indonesia Stock Exchange during the 2016-2020 period. Sampling was done by using purposive sampling method with a total sample of 135 samples. The analytical technique used is Multiple Linear Regression using SPSS 26.0 program.The results showed that the variables of pressure, competence, and arrogance had no significant effect on financial statement fraud, while the opportunity, rationalization, and collusion variables had a significant effect on financial statement fraud. Simultaneously these 6 variables have a significant effect on financial statement fraud.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2207000157	T62934	T629342022	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T629342022

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya., 2022

Collation

xiv, 71 hlm.: ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.450 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Audit keuangan
Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

MURZ

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