Mourenza, Jelvia (2022) FRAUD HEXAGON THEORY : DETEKSI FINANCIAL STATEMENT FRAUDULENT DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI MODERASI. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Fraud hexagon theory terdiri atas pressure, opportunity, rationalization, capability, arrogance, dan collusion (Vousinas, 2019) sedangkan good corporate governance bertujuan untuk mecegah resiko signifikan dalam perusahaan. Penelitian ini bertujuan untuk membuktikan pengaruh dari fraud hexagon theory dan good corporate governance dalam fraudulent financial statement. Penelitian ini menggunakan data sekunder berupa laporan keuangan dari 344 sampel yang diobservasi pada 172 perusahaan pada tahun 2020-2021. Penelitian ini menggunakan metode kuantitatif dengan moderated regression analysis dan menggunakan software stata versi 17 dalam membatu menganalisis data. Hasil penelitian ini menunjukan arrogance berpengaruh positif sedangkan pressure dan collusion berpengaruh negatif serta opportunity, rationalization, dan capability tidak berpengaruh terhadap financial statement fraudulent. Penelitian ini juga menunjukkan jika good corporate governance mampu memperlemah pengaruh opportunity dan arrogance. Serta memperkuat pengaruh capability serta tidak berpengaruh terhadap pressure, rationalization, dan collusion dalam financial statement fraudulent. Berdasarkan hasil penelitian ini, perusahaan dapat menambah pengawasan disamping good corporate governance untuk mencegah fraud.
| Item Type: | Thesis (Bachelor) | ||||||||
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| Uncontrolled Keywords: | fraud hexagon; good corporate governance | ||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting Current > Faculty/School - UPH Karawaci > Business School > Accounting |
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| Depositing User: | Jelvia Mourenza | ||||||||
| Date Deposited: | 13 Dec 2022 08:06 | ||||||||
| Last Modified: | 13 Dec 2022 08:06 | ||||||||
| URI: | http://repository.uph.edu/id/eprint/51729 |
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