%A NIM.: 21108040015 Siska Ramadhani Putri
%O Sofyan Hadinata, S.E., M.Sc., Ak.,CA
%T PENGARUH FRAUD HEXAGON THEORY TERHADAP KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BEI TAHUN 2019 – 2023
%X This study aims to determine the effect of fraud hexagon theory consisting
of pressure, opportunity, rationalization, capability, arrogance and collusion on
financial statement fraud. This study uses the F-score model to see the potential for
financial statement fraud. The data used in this study are secondary data from the
company's annual report. The population of this study were various industrial
sector companies listed on the Indonesia Stock Exchange (IDX) during 2019-2023.
The sampling technique used purposive sampling so that the sample obtained was
37 companies. The analysis technique used logistic regression analysis with IBM
SPSS 26. The research results from the fraud hexagon show that pressure have a
significant positive effect on financial statement fraud. Meanwhile, opportunity,
rationalization, capability, arrogance and collusion have no effect on financial
statement fraud.
%K Kecurangan Laporan Keuangan, Fraud Hexagon Theory
%D 2025
%I UIN SUNAN KALIJAGA YOGYAKARTA
%L digilib70610