Skripsi

PENGGUNAAN FRAUD HEXAGON THEORY DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI (Studi Pada Badan Usaha Milik Negara yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022)

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Penilaian

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This study aims to analyze the use of Fraud Hexagon Theory moderated by an audit committee in detecting fraudulent financial reports in State-Owned Enterprises in 2018-2022. The population in this study were State-Owned Enterprises listed on the Indonesia Stock Exchange in 2018-2022. The total research sample was 100 companies obtained through purposive sampling technique. The statistical method used are mutiple regression analysis and moderated regression analysis using STATA version 17. The results using multiple regression analysis show that stimulus has a positive and significant effect in detecting fraudulent financial statements. Opportunity, rationalization, capability, ego and collusion have no effect on fraudulent financial statement. The result using moderated regression analysis method show that the audit committee succeeded in moderating the influence of stimulus and collusion in detecting fraudulent financial statements. The audit committee does not moderate the influence of opportunity, rationalization, capability and ego on fraudulent financial statement.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2407003790	T147753	T1477532024	Central Library (Referensi)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1477532024

Publisher

Indralaya : Fakultas Ekonomi Universitas Sriwijaya., 2024

Collation

xix, 104 hlm.; ilus.; tab.; 28 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.450 7

Content Type

Text

Media Type

unmediated

Carrier Type

unspecified

Edition

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Subject(s)

Prodi Akuntansi
Pengauditan Keuangan

Specific Detail Info

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Statement of Responsibility

UIN Rafqy

Other version/related

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