Skripsi

PENGARUH FRAUD HEXAGON DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN DENGAN AUDIT FIRM SIZE SEBAGAI VARIABEL MODERASI

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This study aims to analyze the influence of financial stability, ineffective monitoring, total accruals, CEO education, CEO duality, and political connections on financial statement fraud with audit firm size as a moderating variable. The population used in this research is all companies in the property, real estate and building construction sectors listed on the Indonesia Stock Exchange in 2018-2022. This research used purposive sampling as a sampling technique, so that a sample of 56 companies was obtained. The data analysis technique used is logistic regression analysis and moderated regression analysis with the SPSS 25 analysis tool. The results of this study show that total accruals and CEO education have an effect on financial statement fraud. Meanwhile, financial stability, ineffective monitoring, CEO duality, and political connections have no effect on financial statement fraud. Audit firm size is unable to moderate the influence of financial stability, ineffective monitoring, total accruals, CEO education, CEO duality, and political connections on financial statement fraud. Keywords: Financial Stability, Ineffective Monitoring, Total Accruals, CEO Education, CEO Duality, Political Connection, Audit Firm Size

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Availability

Detail Information

Series Title

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Call Number

T1521542024

Publisher

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

Collation

xiii, 126 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.458 07

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

-

Subject(s)

Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

KA

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