Pendeteksian kecurangan laporan keuangan fraud hexagon : good corporate governance sebagai variabel pemoderasi
Info Katalog
File Repositori
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2026
Pembimbing 1 : Murtanto
Kata Kunci : Fraud Hexagon, Fraudulent Financial Reporting, Financial Stability, Change In Director, CEO duality,
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2026_TS_MAK_123012001008_Halaman-Judul.pdf | 7 | |
| 2. | 2026_TS_MAK_123012001008_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2026_TS_MAK_123012001008_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2026_TS_MAK_123012001008_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2026_TS_MAK_123012001008_Lembar-Pengesahan.pdf | 4 | |
| 6. | 2026_TS_MAK_123012001008_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2026_TS_MAK_123012001008_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2026_TS_MAK_123012001008_Bab-1.pdf | 10 | |
| 9. | 2026_TS_MAK_123012001008_Bab-2.pdf | 39 |
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| 10. | 2026_TS_MAK_123012001008_Bab-3.pdf | 11 |
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| 11. | 2026_TS_MAK_123012001008_Bab-4.pdf | 27 |
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| 12. | 2026_TS_MAK_123012001008_Bab-5.pdf | ||
| 13. | 2026_TS_MAK_123012001008_Daftar-Pustaka.pdf | 4 | |
| 14. | 2026_TS_MAK_123012001008_Lampiran.pdf | 48 |
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T Tujuan penelitian ini adalah memperoleh bukti empiris mengenai faktor-faktor yangmempengaruhi fraudulent financial reporting dengan menggunakan model fraud hexagon pada badan usaha milik negara yang terdaftar di bursa efek indonesia.faktor-faktor tersebut adalah financial stability (stimulus), change indirector (capability), ceo duality (collusion), change in auditor (opportunity),state owned enterprises (rationalization), quality of ceo (ego) dan good corporate governance sebagai variabel pemoderasi. sampel diperoleh melaluimetode purposive sampling dan terdapat 88 sampel dari 22 perusahaan bumn dalamrentang waktu 2018-2021. penelitian ini menggunakan regresi data panel untukanalisis data dengan tools program eviews 12.hasil penelitian ini menunjukkan bahwa secara keseluruhan financial stability, changein director, ceo duality, change in auditor, state owned enterprises, quality of ceo berpengaruh terhadap fraudulent financial reporting dimoderasi oleh goodcorporate governance. secara terpisah hasil penelitian menunjukkan bahwafinancial stability, ceo duality, quality of ceo berpengaruh positif dansignifikan terhadap fraudulent financial reporting pada badan usaha milik negara tahun 2018-2021. kemudian change in director, change in auditor, stateowned enterprises tidak berpengaruh terhadap fraudulent financial reporting pada badan usaha milik negara tahun 2018-2021. serta good corporate governancememoderasi pengaruh financial stability, ceo duality, quality of ceo terhadap fraudulent financial reporting pada badan usaha milik negara tahun 2018-2021 dan good corporate governance tidak memoderasi pengaruh change in director, change in auditor, state owned enterprises terhadap fraudulent financialreporting pada badan usaha milik negara tahun 2018-2021.
T The aim of this research is to obtain empirical evidence regarding the factors that influence fraudulent financial reporting using the fraud hexagonmodel. these factors are financial stability, director turnover, ceo duality, auditor turnover, state-owned enterprises, ceo quality and good corporategovernance as moderating variables. this research uses state-owned enterprises registered on the indonesian stock exchange with the research year 2018-2021.samples were obtained through a purposive sampling method and there were 22 companies. this research uses panel data regression to analyze the data. the results of this research show that overall financial stability,director turnover, ceo duality, auditor turnover, state-owned enterprises, ceo quality have an influence on fraudulent financial reporting which is moderated by good corporate governance. separately, the research results show that financial stability, ceo duality, ceo quality have a positive and significanteffect on fraudulent financial reporting in state-owned enterprises in 2018-2021. then change of director, change of auditor, soe have no effect onfraudulent financial reporting in state-owned enterprises in 2018-2021. and good corporate governance moderates the influence of financial stability, ceoduality, quality of ceo on fraudulent financial reporting in state-owned enterprises in 2018-2021 and good corporate governance does not moderate the influence of change in director, change in auditor, soe on fraudulent financial reporting in companies state-owned enterprises 2018-2021.
