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PENGARUH FRAUD HEXAGON TERHADAP KECURANGAN LAPORANKEUANGAN DENGAN GENDER SEBAGAI VARIABEL MODERASI

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This study aims to examine the effect of fraud hexagon on financial statement fraud and gender as a moderating variable. The object of this study is mining companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. Using the purposive sampling method, the number of samples in this study was 33 companies with a total of 132 observations. The independent variables are pressure, opportunity, rationalization, capability, arrogance, collusion. Meanwhile, the dependent variable used is financial statement fraud. This study uses a quantitative approach with secondary data types. The testing of this study uses panel data regression analysis techniques and moderated regression analysis (MRA) with the e-views version 13 analysis tool. The results of the study indicate that pressure has a positive and significant effect on financial statement fraud, while opportunity, rationalization, capability, arrogance, collusion do not have a significant effect on financial statement fraud. The results of the study indicate that gender successfully moderates the effect of rationalization, capability, arrogance, collusion on financial statement fraud. Gender does not moderate the effect of pressure, opportunity on financial statement fraud.

Availability
Inventory Code Barcode Call Number Location Status
2507004141T178360T1783602025Central Library (REFERENCE)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T1783602025
Publisher
Indralaya : Prodi Ekonomi Pembangunan, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xiv, 61 hlm.; ilus.; tab.; 29 cm.
Language
Indonesia
ISBN/ISSN
-
Classification
339.507
Content Type
-
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Ekonomi pembangunan
Specific Detail Info
-
Statement of Responsibility
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