Skripsi

PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN MENGGUNAKAN FRAUD HEXAGON THEORY DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2019-2022

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This research aims to examine the effect of the fraud hexagon on fraudulent financial reports with audit quality as a meyerating variable in banking sector companies listed on the Indonesia Stock Exchange in 2019-2022. The type of data used is secondary data from the company's annual report. The sample in the research was obtained using a purposive sampling technique of 38 samples. Data were analyzed using multiple linear analysis tests and Moderated Regression Analysis (MRA) with the SPSS program. The research results show that stimulus, opportunity, capability, and collusion do not affect financial statement fraud. Meanwhile, rationalization has a positive and significant effect on financial report fraud. Meanwhile, ego has a negative and significant effect on financial report fraud. Audit quality is only able to moderate the influence of rationalization and collusion and is unable to moderate the influence of stimulus, opportunity, capability, and ego on financial statement fraud.

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Availability

Detail Information

Series Title

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Call Number

T1528592024

Publisher

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

Collation

ix, 86 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
Fraud Hexagon

Specific Detail Info

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Statement of Responsibility

KA

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