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ANALISIS PENGARUH HEXAGON FRAUD THEORY TERHADAP FRAUDULENT FINANCIAL STATEMENT PADA BANK YANG TERDAFTAR DI BEI TAHUN 2020-2022

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ABSTRACT

This research was conducted because there is a phenomenon of financial
statement fraud which has the highest cases committed in banks. This research aims
to test whether there is an influence between the independent variables stimulus,
opportunity, ratinalization, capability, arrogance, and collusion on the dependent
variable fraudulent financial statements.
This research is quantitative and uses secondary data, namely the
company's annual report. The population in this research are banks listed on the
Indonesian Stock Exchange for the 2020-2022 research period. The sampling
technique used purposive sampling so that 45 company samples were obtained for
3 years and produced 135 observation data. The data analysis technique used in
this research is multiple linear analysis.
The results of research using multiple linear analysis show that the stimulus
and arrogance variables have a positive effect on fraudulent financial statements.
Meanwhile, the variables opportunity, rationalization, capability, and collusion
have no effect on fraudulent financial statements.

Keywords: Stimulus, Opportunity, Rationalization, Capability, Arrogance, dan

Collusion.

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 DIL a 24

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2024

Deskripsi Fisik

21 cm, 165 Halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.2 DIL a 24

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Dilasari Dewi Darma Putri

Versi lain/terkait

Lampiran Berkas

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