Skripsi

PENGARUH FRAUD HEXAGON THEORY TERHADAP KECURANGAN LAPORAN KEUANGAN (STUDI DI PERUSAHAAN MANUFAKTUR SUBSEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2021).

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Penilaian

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This study aims to measure and analyze the effect of fraud hexagon on financial statement fraud. The independent variables used in this study are financial stability, financial targets, external pressure, change in board directors, collusion, ineffective monitoring, change in auditors, total accrual ratio and arrogance. The method used in this study is a quantitative method with secondary data. The population of this research is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for 2017-2021. The number of research samples was 42 companies obtained through purposive sampling technique. The statistical method used is multiple linear regression analysis with the SPSS version 27.0 program. The results show that financial stability, financial targets, change in auditors, and total accrual ratio have a significant positive effect on financial statement fraud, while external pressure, change in board directors, collusion, ineffective monitoring and arrogance do not have a significant effect on financial statement fraud.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2307000992	T90533	T905332023	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T905332023

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya., 2023

Collation

xvii, 88 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.307

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Laporan Keuangan, Laporan Finansial
Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

MURZ

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