Image of PENGARUH FRAUD HEXAGON TERHADAP KECURANGAN LAPORAN KEUANGAN ( STUDI DI PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI ANEKA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN (2020-2022).

Skripsi

PENGARUH FRAUD HEXAGON TERHADAP KECURANGAN LAPORAN KEUANGAN ( STUDI DI PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI ANEKA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN (2020-2022).

Penilaian

0,0

dari 5
Penilaian anda saat ini :  

Companies going public have a responsibility to share their financial information with the general public. Therefore, every management will work hard to provide better service. This research aims to determine the influence of the fraud hexagon (Pressure, opportunity, rationalization, competence, arrogance, collusion) on fraudulent financial reporting studies in manufacturing companies in various industrial sectors listed on the Indonesian Stock Exchange for the 2020-2022 period. This research uses agency theory, namely the theory of dissimilarity of interests between principals and agents. Agency theory is based on contractual relationships between shareholders or owners, as well as management or managers. The quantitative method is the method used in this research. Using secondary data in the form of financial reports. The population in this study are manufacturing companies in various industrial sectors listed on the Indonesian Stock Exchange for the 2020-2022 period. The research results reveal that pressure, rationalization, and collusion are proven to have a positive influence on financial statement fraud. Meanwhile, the variables opportunity, competence and arrogance were not proven to have a significant influence.

Availability
Inventory Code Barcode Call Number Location Status
2407000800T139210T1392102023Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T1392102023
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
iv, 62 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.450 7
Content Type
Text
Media Type
unmediated
Carrier Type
-
Edition
-
Subject(s)
Prodi Akuntansi
Audit Keuangan, Pemeriksaan Keuangan
Specific Detail Info
-
Statement of Responsibility
Other version/related

No other version available

File Attachment
Comments
You must be logged in to post a comment