Analisis Fraud Hexagon dalam Mendeteksi Potensi Adanya Kecurangan dalam Laporan Keuangan (Studi Empiris pada Perusahaan Sektor Infrastruktur Non-BUMN yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024)

Shobirin, Rizal (2025) Analisis Fraud Hexagon dalam Mendeteksi Potensi Adanya Kecurangan dalam Laporan Keuangan (Studi Empiris pada Perusahaan Sektor Infrastruktur Non-BUMN yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024). Tugas Akhir (S1) - thesis, Universitas Bakrie.

	Text (Cover) 00.Cover.pdf - Accepted Version Download (3MB)
	Text (BAB I-III) 01. BAB I-III.pdf - Accepted Version Restricted to Registered users only Download (1MB) | Request a copy
	Text (BAB IV) 02. BAB IV.pdf - Accepted Version Restricted to Registered users only Download (705kB) | Request a copy
	Text (BAB V) 03. BAB V.pdf - Accepted Version Restricted to Registered users only Download (513kB) | Request a copy
	Text (Daftar Pustaka) 04. Daftar Pustaka.pdf - Accepted Version Download (519kB)
	Text (Lampiran) 05. Lampiran.pdf - Accepted Version Restricted to Registered users only Download (544kB) | Request a copy

Abstract

This study aims to analyze the tendency of financial statement fraud using the fraud hexagon framework, which consists of stimulus, opportunity, rationalization, capability, arrogance, and collusion. These six elements are measured by the following proxies: financial targets, frequency of audit committee meetings, auditor changes, changes in the board of directors, number of CEO photographs, and political connections. The population of this study includes infrastructure companies listed on the Main Board and Development Board of the Indonesia Stock Exchange (IDX) as of December 31, 2024. The research sample was selected using a purposive sampling method, resulting in a total of 87 observations over a three-year observation period from 2022 to 2024. The data used were obtained from audited financial statements and annual reports published on the IDX. Data analysis was conducted using logistic regression models. The findings of this study suggest that political connections exert a positive and significant influence on the likelihood of financial statement fraud. In contrast, financial targets, the frequency of audit committee meetings, auditor changes, changes in the board of directors, and the number of CEO photographs do not affect the likelihood of financial statement fraud.

Item Type:	Thesis (Tugas Akhir (S1) - )
Uncontrolled Keywords:	frekuensi rapat komite audit, jumlah foto CEO, koneksi politik, perubahan auditor, perubahan direksi, target keuangan
Subjects:	Finance > Finance Management > Corporation Finance Finance > Finance Management Thesis > Thesis (S1)
Divisions:	Fakultas Ekonomi dan Ilmu Sosial > Program Studi Akuntansi
Depositing User:	Rizal Shobirin
Date Deposited:	28 Aug 2025 08:19
Last Modified:	28 Aug 2025 08:19
URI:	https://repository.bakrie.ac.id/id/eprint/11988

Actions (login required)

View Item