eprintid: 60667
rev_number: 10
eprint_status: archive
userid: 12460
dir: disk0/00/06/06/67
datestamp: 2023-10-06 04:32:11
lastmod: 2023-10-06 04:32:11
status_changed: 2023-10-06 04:32:11
type: thesis
metadata_visibility: show
contact_email: muh.khabib@uin-suka.ac.id
creators_name: Nindya Ayu Milanda, NIM.: 19108040069
title: ANALISIS PENGARUH FRAUD HEXAGON THEORY TERHADAP FRAUDULENT FINANCIAL STATEMENT DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI
ispublished: pub
subjects: eko_akun
divisions: ak_syar
full_text_status: restricted
keywords: Fraudulent Financial Statement, Fraud Hexagon Theory, Komite Audit
note: Pembimbing: Yayu Putri Senjani, S.E., M.Sc, ACPA
abstract: This study aims to analyze the effect of Hexagon Fraud Theory on fraudulent financial statements by measuring the F-SCORE and the audit committee as moderating variables. Agency theory and fraud hexagon theory form the basis of this research theory. The research sample is 16 companies in the building construction and non-building construction sectors registered at ISSI in 2017-2021. Data analysis uses a panel data regression model and Moderated Regression Analysis (MRA) to analyze secondary data in the form of financial reports.
The results of the study show that pressure, rationalization, and capability have a significant effect on fraudulent financial statements. However, opportunity, arrogance, and collusion have no effect on fraudulent financial statements. In addition, the audit committee is able to moderate the effect of pressure, capability and collusion on fraudulent financial statements. However, the audit committee was unable to moderate the influence of opportunity, rationalization and arrogance on fraudulent financial statements.
date: 2023-07-21
date_type: published
pages: 194
institution: UIN SUNAN KALIJAGA YOGYAKARTA
department: FAKULTAS EKONOMI DAN BISNIS ISLAM
thesis_type: skripsi
thesis_name: other
citation:   Nindya Ayu Milanda, NIM.: 19108040069  (2023) ANALISIS PENGARUH FRAUD HEXAGON THEORY TERHADAP FRAUDULENT FINANCIAL STATEMENT DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI.  Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.   
document_url: https://digilib.uin-suka.ac.id/id/eprint/60667/1/19108040069_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
document_url: https://digilib.uin-suka.ac.id/id/eprint/60667/2/19108040069_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf