eprintid: 55839
rev_number: 10
eprint_status: archive
userid: 12460
dir: disk0/00/05/58/39
datestamp: 2023-02-03 03:11:39
lastmod: 2023-02-03 03:11:39
status_changed: 2023-02-03 03:11:39
type: thesis
metadata_visibility: show
contact_email: muh.khabib@uin-suka.ac.id
creators_name: Achmad Faiz, NIM.: 18108040051
title: ANALISIS FRAUD HEXAGON THEORY TERHADAP PENCEGAHAN KEJAHATAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA (ISSI) TAHUN 2017-2021
ispublished: pub
subjects: ak_sya
divisions: ak_syar
full_text_status: restricted
keywords: Fraud Hexagon Theory, Kecurangan Laporan Keuangan, Tekanan, Peluang, Rasionalisasi, Kapabilitas, Arogansi , Kolusi
note: Pembimbing: Dwi Marlina Wijayanti, S.Pd., M.Sc.
abstract: This study aims to examine the analysis of fraud hexagon theory on the prevention of financial reporting crimes. Previous research examining this topic has yielded inconsistent results. Seeing this, researchers tried to retest using a sample of manufacturing companies listed on the Indonesian Sharia Stock Index (ISSI) for 2017-2021. The sample of this research was taken through purposive sampling which totaled 62 companies. Methods of data analysis through descriptive statistics and Least Square Dummy Variable (LSDV) using the help of Econometric Views (Eviews) 9 for Windows.
The results of the study show that the components of the fraud hexagon, namely pressure, opportunity, rationalization, capability, arrogance and collusion, have some influence. The pressure variable has a significant negative effect on financial statement fraud and the rationalization and collusion variables have a significant positive effect on financial statement fraud, while the opportunity,
date: 2022
date_type: published
pages: 124
institution: UIN SUNAN KALIJAGA YOGYAKARTA
department: FAKULTAS EKONOMI DAN BISNIS ISLAM
thesis_type: skripsi
thesis_name: other
citation:   Achmad Faiz, NIM.: 18108040051  (2022) ANALISIS FRAUD HEXAGON THEORY TERHADAP PENCEGAHAN KEJAHATAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA (ISSI) TAHUN 2017-2021.  Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.   
document_url: https://digilib.uin-suka.ac.id/id/eprint/55839/1/18108040051_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
document_url: https://digilib.uin-suka.ac.id/id/eprint/55839/2/18108040051_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf