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PENGARUH VARIABEL FRAUD HEXAGON TERHADAP FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA.

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Financial statements are an important element of a set of accounting processes that have long been useful for decision making. Financial statements are a form of a series of accounting that is prepared to convey accurate information to management, suppliers, customers, potential investors, potential creditors, and also the government. Financial statements are also a financial picture of a company and determine the progress of the company. This study aims to examine the dimensions of the Fraud Hexagon in detecting the potential for fraudulent financial statements. Fraud Hexagon consists of six variables, namely Financial Target, Ineffective Monitoring, Change in Auditor, Change of Directors, Frequent number of CEO Pictures, and Political Ties with politicians or the Government. The dependent variable in this study is Financial Statement Fraud to determine the potential for fraudulent financial statements. The sample in this study were banking companies listed on the Indonesia Stock Exchange in 2016-2019 with a total sample of 29 companies. The results of this study indicate that the Frequent number of CEO Pic and Political Association variables have a positive and significant impact on the potential for fraudulent financial statements. Keyword: Hexagon Fraud, Financial Statements and Banking Companies

Availability
Inventory Code Barcode Call Number Location Status
2207003504T78031T780312022Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T780312022
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi.,
Collation
xiii, 69 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.450 7
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Prodi Akuntansi
Audit Keuangan, Pemeriksaan Keuangan
Specific Detail Info
-
Statement of Responsibility
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No other version available

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