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.
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Text (ANALISIS FRAUD HEXAGON THEORY TERHADAP PENCEGAHAN KEJAHATAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA (ISSI) TAHUN 2017-2021)
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Text (ANALISIS FRAUD HEXAGON THEORY TERHADAP PENCEGAHAN KEJAHATAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA (ISSI) TAHUN 2017-2021)
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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,
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | Pembimbing: Dwi Marlina Wijayanti, S.Pd., M.Sc. |
| Uncontrolled Keywords: | Fraud Hexagon Theory, Kecurangan Laporan Keuangan, Tekanan, Peluang, Rasionalisasi, Kapabilitas, Arogansi , Kolusi |
| Subjects: | Ekonomi Islam > Akuntansi Syari'ah |
| Divisions: | Fakultas Ekonomi dan Bisnis Islam > Akuntansi Syari'ah (S1) |
| Depositing User: | Muh Khabib, SIP. |
| Date Deposited: | 03 Feb 2023 10:11 |
| Last Modified: | 03 Feb 2023 10:11 |
| URI: | http://digilib.uin-suka.ac.id/id/eprint/55839 |
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