Skripsi

PENGARUH ELEMEN-ELEMEN FRAUD HEXAGON TERHADAP KECURANGAN LAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2015-2019)

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Penilaian

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This study aims to empirically examine the effect of the elements of fraud hexagon on financial statement fraud. In this study, financial statement fraud is proxied by the Beneish M-Score Model. The population used in this study are mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The method used for sampling in this study was purposive sampling and obtained 26 companies as samples with 5 years of research period. However, there are 7 outlier data so the total sample in this study was 123 observations. Analysis of the data used panel data regression analysis technique using STATA version 16 software. The results of the Common Effect Model showed that financial stability pressure, change in auditor, CEO duality, and political connections have a positive effect on financial statement fraud, while external pressure, ineffective monitoring, nature of industry, change in director, and cooperation with government projects have no effect on financial statement fraud.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2207004288	T80779	T807792022	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T807792022

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Srwijaya., 2022

Collation

xxi, 124 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)

Prodi Akuntansi
Audit Keuangan, Pemeriksaan Keuangan

Specific Detail Info

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Statement of Responsibility

MURZ

Other version/related

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