FRAUD HEXAGON THEORY : DETEKSI FINANCIAL STATEMENT FRAUDULENT DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI MODERASI

Mourenza, Jelvia (2022) FRAUD HEXAGON THEORY : DETEKSI FINANCIAL STATEMENT FRAUDULENT DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI MODERASI. Bachelor thesis, Universitas Pelita Harapan.

[thumbnail of Title]
Preview
Text (Title)
Title.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (870kB) | Preview
[thumbnail of Abstract]
Preview
Text (Abstract)
Abstract.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (1MB) | Preview
[thumbnail of ToC]
Preview
Text (ToC)
ToC.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (27kB) | Preview
[thumbnail of Chapter 1]
Preview
Text (Chapter 1)
Chapter 1.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (75kB) | Preview
[thumbnail of Chapter 2] Text (Chapter 2)
Chapter 2.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (159kB) | Request a copy
[thumbnail of Chapter 3] Text (Chapter 3)
Chapter 3.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (170kB) | Request a copy
[thumbnail of Chapter 4] Text (Chapter 4)
Chapter 4.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (197kB) | Request a copy
[thumbnail of Chapter 5] Text (Chapter 5)
Chapter 5.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (29kB) | Request a copy
[thumbnail of Bibliography]
Preview
Text (Bibliography)
Bibliography.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (103kB) | Preview
[thumbnail of Appendices] Text (Appendices)
Appendices.pdf
Restricted to Repository staff only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (1MB) | Request a copy

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)
Creators:
Creators
NIM
Email
ORCID
Mourenza, Jelvia
01012190007
01012190007@student.uph.edu
UNSPECIFIED
Contributors:
Contribution
Contributors
NIDN/NIDK
Email
Thesis advisor
Sihombing, Tanggor
UNSPECIFIED
tanggor.sihombing@uph.edu
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
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

Actions (login required)

View Item
View Item