Determinan fraudulent financial statement dalam perspektif fraud hexagon dengan artificial intelligence sebagai pemoderasi
Info Katalog
File Repositori
Subyek : Artificial intelligence;Fraud - Hexagon
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2026
Pembimbing 1 : Deni Darmawati
Kata Kunci : fraud hexagon, fraudulent financial statement, artificial intelligence
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2026_TS_MAK_123012201060_Halaman-Judul.pdf | 12 | |
| 2. | 2026_TS_MAK_123012201060_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2026_TS_MAK_123012201060_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2026_TS_MAK_123012201060_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2026_TS_MAK_123012201060_Lembar-Pengesahan.pdf | 5 | |
| 6. | 2026_TS_MAK_123012201060_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2026_TS_MAK_123012201060_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2026_TS_MAK_123012201060_Bab-1.pdf | 6 | |
| 9. | 2026_TS_MAK_123012201060_Bab-2.pdf | 23 |
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| 10. | 2026_TS_MAK_123012201060_Bab-3.pdf | 8 |
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| 11. | 2026_TS_MAK_123012201060_Bab-4.pdf | 26 |
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| 12. | 2026_TS_MAK_123012201060_Bab-5.pdf | 3 | |
| 13. | 2026_TS_MAK_123012201060_Daftar-Pustaka.pdf | 3 | |
| 14. | 2026_TS_MAK_123012201060_Lampiran.pdf | 29 |
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P Penelitian ini bertujuan untuk menganilisis pengaruh pressure, capability/competence, collusion, opportunity, arrogance, rationalization terhadap fraudulent financial statement dengan artificial intelligence sebagai variabel moderasi. kriteria sampel dalam penelitian ini menggunakan purposive sampling, yaitu para individu yang bekerja di bagian keuangan, akuntansi, dan internal audit di perusahaan yang beroperasi di indonesia, yang bekerja selama periode penelitian. dalam penelitian ini diperoleh sampel sebanyak 182 responden. metode yang digunakan dalam penelitian ini adalah menggunakan partial least square. dalam mengukur pressure, capability/competence, collusion, opportunity, arrogance, rationalization, fraudulent financial statement, dan artificial intelligence penelitian ini menggunakan skala likert. hasil yang didapat dari penelitian ini yaitu pressure, capability/competence, collusion, opportunity, arrogance, rationalization berpengaruh positif dan signifikan terhadap fraudulent financial statement. artificial intelligence mampu memperlemah pengaruh competence, arrogance, dan rationalization terhadap fraudulent financial statement. namun artificial intelligence belum mampu memperlemah pengaruh pressure, collusion, dan opportunity terhadap fraudulent financial statement.
T This study aims to analyze the influence of pressure, capability/competence,collusion, opportunity, arrogance, and rationalization on fraudulent financialstatements with artificial intelligence as a moderating variable. the sample criteriain this study used purposive sampling, namely individuals working in finance,accounting, and internal audit departments in companies operating in indonesia,who worked during the research period. in this study, a sample of 182 respondentswas obtained. the method used in this study was partial least squares. in measuringpressure,capability/competence,collusion,opportunity,arrogance,rationalization, fraudulent financial statements, and artificial intelligence, thisstudy used a likert scale. the results obtained from this study are pressure,capability/competence, collusion, opportunity, arrogance, and rationalization havea positive and significant effect on fraudulent financial statements. artificialintelligence is able to weaken the influence of competence, arrogance, andrationalization on fraudulent financial statements. however, artificial intelligencehas not been able to weaken the influence of pressure, collusion, and opportunityon fraudulent financial statements.
Determinan fraud hexagon terhadap fraudulent financial statement dengan audit committee sebagai variabel moderasi
FEB - Usakti
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FEB - Usakti