Skripsi

ANALISIS FRAUD HEXAGON DALAM MENDETEKSI FRAUDULENT FINANCIAL STATEMENT: MODERASI KEAHLIAN KOMITE AUDIT (STUDI PADA PERUSAHAAN SEKTOR NON KEUANGAN TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022)

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Penilaian

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This study aims to analyze the fraud hexagon theory moderated by an audit committee's expertise in detecting fraudulent financial statements in non-financial companies listed on the Indonesia Stock Exchange in 2020-2022. The total research sample was 100 companies obtained through purposive sampling technique. The statistical method used are multiple linear regression using STATA version 17. The results show that pressure has a significant positive effect and opportunity has a significant negative effect in detecting fraudulent financial statements, while rationalization, capability, arrogance and collusion have no effect in detecting fraudulent financial statements. The results of the moderation research show that audit committee expertise succeeded in moderating the significantly negative relationship between pressure and the significantly positive relationship between opportunity and fraudulent financial statements. The audit committee does not moderate the relationship between rationalization, capability, arrogance and collusion on fraudulent financial statements.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2407005239	T154728	T1547282024	Central Library (References)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1547282024

Publisher

Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2024

Collation

xx, 95 hlm.; ilus.; tab, 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.450 7

Content Type

Text

Media Type

unmediated

Carrier Type

other (computer)

Edition

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Subject(s)

Audit keuangan
Prodi Ekonomi Akuntansi

Specific Detail Info

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Statement of Responsibility

SEW

Other version/related

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