<mets:mets OBJID="eprint_76464" LABEL="Eprints Item" xsi:schemaLocation="http://www.loc.gov/METS/ http://www.loc.gov/standards/mets/mets.xsd http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-3.xsd" xmlns:mets="http://www.loc.gov/METS/" xmlns:mods="http://www.loc.gov/mods/v3" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><mets:metsHdr CREATEDATE="2026-05-23T12:51:24Z"><mets:agent ROLE="CUSTODIAN" TYPE="ORGANIZATION"><mets:name>Institutional Repository UIN Sunan Kalijaga Yogyakarta</mets:name></mets:agent></mets:metsHdr><mets:dmdSec ID="DMD_eprint_76464_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:titleInfo><mods:title>PENGARUH FRAUD HEXAGON TERHADAP NILAI PERUSAHAAN  (STUDI PADA PERUSAHAAN HEALTHCARE YANG TERDAFTAR DI BEI PERIODE 2020-2024)</mods:title></mods:titleInfo><mods:name type="personal"><mods:namePart type="given">NIM.: 22108040067</mods:namePart><mods:namePart type="family">Hanun Muthi’ah Saharani</mods:namePart><mods:role><mods:roleTerm type="text">author</mods:roleTerm></mods:role></mods:name><mods:abstract>This study aims to examine the Fraud Hexagon on firm value in Healthcare manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. Firm value, proxied by Tobin's Q, reflects market perceptions of performance, prospects, and management integrity. Based on signaling theory and the Fraud Hexagon theory, this study analyzes six main elements: pressure, opportunity, rationalization, capability, arrogance, and collusion, as factors that potentially influence firm value. The method used is a quantitative approach with panel data regression based on secondary data from the company's annual report. The results show that pressure has a significant negative effect on firm value, indicating a decline in investor confidence and weakening firm value. Meanwhile, opportunity, rationalization, capability, arrogance, and collusion do not show a significant effect on firm value during the study period. Simultaneously, the Fraud Hexagon is still able to explain variations in firm value, although partially some of its elements do not have a direct effect on firm value. This finding emphasizes the importance of effective corporate governance and internal control in maintaining the stability of firm value in the Healthcare sector.</mods:abstract><mods:classification authority="lcc">657.42 Akuntansi</mods:classification><mods:originInfo><mods:dateIssued encoding="iso8061">2026-04-10</mods:dateIssued></mods:originInfo><mods:originInfo><mods:publisher>UIN SUNAN KALIJAGA YOGYAKARTA;FAKULTAS ILMU TARBIYAH DAN KEGURUAN</mods:publisher></mods:originInfo><mods:genre>Thesis</mods:genre></mets:xmlData></mets:mdWrap></mets:dmdSec><mets:amdSec ID="TMD_eprint_76464"><mets:rightsMD ID="rights_eprint_76464_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:useAndReproduction>
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