Hanun Muthi’ah Saharani, NIM.: 22108040067 (2026) PENGARUH FRAUD HEXAGON TERHADAP NILAI PERUSAHAAN (STUDI PADA PERUSAHAAN HEALTHCARE YANG TERDAFTAR DI BEI PERIODE 2020-2024). Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.
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Text (PENGARUH FRAUD HEXAGON TERHADAP NILAI PERUSAHAAN (STUDI PADA PERUSAHAAN HEALTHCARE YANG TERDAFTAR DI BEI PERIODE 2020-2024))
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Text (PENGARUH FRAUD HEXAGON TERHADAP NILAI PERUSAHAAN (STUDI PADA PERUSAHAAN HEALTHCARE YANG TERDAFTAR DI BEI PERIODE 2020-2024))
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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.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information / Supervisor: | Rosyid Nur Anggara Putra, SPd., M.Si. |
| Uncontrolled Keywords: | Fraud Hexagon, Nilai Perusahaan, Tobin’s Q, Healthcare, Tata Kelola Perusahaan |
| Subjects: | 600 Sains Terapan > 650 Business/Bisnis > 657.42 Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis Islam > Akuntansi Syari'ah (S1) |
| Depositing User: | Muh Khabib, SIP. |
| Date Deposited: | 22 May 2026 12:30 |
| Last Modified: | 22 May 2026 12:30 |
| URI: | http://digilib.uin-suka.ac.id/id/eprint/76464 |
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