TY  - THES
N1  - Dr. Prasojo, S.E., M.Si.
ID  - digilib70583
UR  - https://digilib.uin-suka.ac.id/id/eprint/70583/
A1  - Laela Sa?bana Rani, NIM.: 20108040017
Y1  - 2025/03/05/
N2  - This study aims to analyze the effect of the Fraud Hexagon Model on financial statement fraud in non-financial sector BUMN companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2023 period. The independent variables in this study consist of financial pressure, change of directors, effective monitoring, auditor turnover, CEO narcissism, and political connections. In this study, financial statement fraud as the dependent variable is measured by the Beneish M-score model. This study uses secondary data sourced from annual reports published by the company. The research sample was obtained as many as 110 unbalanced panel data from 19 non-financial sector BUMN companies selected using purposive sampling technique. The results showed that partially financial pressure, effective monitoring, and auditor turnover have an effect on financial statement fraud. Moreover, the change of directors, CEO narcissism, and political connections have no effect on financial statement fraud.
PB  - UIN SUNAN KALIJAGA YOGYAKARTA
KW  - Financial Pressure
KW  -  Pergantian Direksi
KW  -  Effective Monitoring
KW  -  Pergantian Auditor
KW  -  CEO Narcissism
KW  -  Koneksi Politik
KW  -  Kecurangan Laporan Keuangan
M1  - skripsi
TI  - PENGARUH FRAUD HEXAGON MODEL TERHADAP KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN BUMN SEKTOR NON-KEUANGAN
AV  - restricted
EP  - 148
ER  -