Amalia, Anisa Fahrina (2024) MODEL FRAUD HEXAGON THEORY DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD (Studi pada Perusahaan LQ-45 yang Terdaftar di Bursa Efek Indonesia). Masters thesis, Universitas Tarumanagara.
![[img]](http://repository.untar.ac.id/style/images/fileicons/text.png) |
Text
Anisa Fahrina Amalia 126232073 JA.pdf Download (845kB) |
Abstract
Tujuan penelitian ini adalah untuk mengetahui pengaruh stabilitas keuangan, ketidakefektifan pengawasan, pergantian auditor, pergantian direksi, rangkap jabatan direksi, dan perusahaan milik pemerintah terhadap laporan kejadian keuangan pada perusahaan yang terdaftar dalam Indeks LQ45 Bursa Efek Indonesia (BEI) tahun 2023 sampai dengan tahun 2024. Pemilihan sampel penelitian kuantitatif ini menggunakan metode purposive sampling. Sebanyak 29 perusahaan dipilih sebagai sampel penelitian berdasarkan kriteria yang telah ditetapkan. Analisis data menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa pergantian auditor berpengaruh secara parsial terhadap kondisi laporan keuangan, sedangkan stabilitas keuangan, ketidakefektifan pengawasan, pergantian direksi, rangkap jabatan direksi, dan perusahaan milik pemerintah tidak berpengaruh terhadap kondisi laporan keuangan. Seluruh variabel berpengaruh secara simultan terhadap kondisi laporan keuangan, dengan variabel independen mampu menjelaskan variabel dependen sebesar 25,3%. Kata kunci: teori fraud hexagon, kecurangan laporan keuangan. The purpose of this study was to determine the impact of financial stability, ineffective supervision, changes in auditors, changes in the board of directors, dual positions on the board of directors, and government-owned companies on financial event reports in companies listed on the Indonesia Stock Exchange's LQ45 Index (IDX) from 2023 to 2024. The purposive sampling method was used to select the sample for the quantitative study. A sample of 29 companies for the study was selected based on predetermined criteria. The data was analyzed using multiple linear regression analysis. The study's findings revealed that changes in auditors had a partial impact on the condition of the financial statements, whereas financial stability, ineffective supervision, changes in the board of directors, dual positions on the board of directors, and government-owned companies had no effect on the condition of the financial statements. All variables had an impact on the financial statement condition at the same time, with the independent variables explaining the dependent variable by 25.3%. Keywords: fraud hexagon theory, financial statement fraud.
| Item Type: | Thesis (Masters) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 05 May 2025 01:45 |
| Last Modified: | 05 May 2025 01:45 |
| URI: | http://repository.untar.ac.id/id/eprint/46499 |
Actions (login required)
 |
View Item |
