HEXAGON FRAUD: DETEKSI KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN BADAN USAHA MILIK NEGARA (BUMN) PERIODE 2018 - 2023

• Kategori : Skripsi
• Penulis : Ratu Siti Romaningsih
• Identitas : 200121069 - Akuntansi
• Abstrak :
  

  Hexagon Fraud : Detection of Financial Statement Fraud in State-Owned Enterprise Indonesia 1Ratu Siti Romaningsih, 2Mohammad Taufik Azis and 3 Imam Hadiwibowo* 1 2 3 Universitas Muhammadiyah Cirebon, Indonesia * Corresponding author: imam.hadiwibowo@umc.ac.id ABSTRACT Article Info Article History Received : Revised : Accepted : Published : Article DOI: 10.14421/EkBis leave this Copyright © 2024 by the authors Published by: FEBI UIN SunanKalijaga Yogyakarta Fraud in financial statements incurs average losses at the highest cost compared to other types of fraud and several state-owned companies in Indonesia are still identified as committing such fraud. This research is aimed at identifying financial statement fraud by applying fraud hexagon analysis, which considers six elements: financial stability, ineffective monitoring, total accruals to total assets, change of directors, CEO duality, and cooperation with government projects. The number of samples in this study were 12 BUMN companies listed on the Indonesia Stock Exchange during the 2018-2023 period which were determined through purposive sampling method. The method used is quantitative and the analysis used is logistic regression. The results indicate that financial stability, total accruals to total assets, and change of directors have a positive effect on financial statement fraud. While ineffective monitoring, CEO duality and cooperation with government projects have no effect on financial statement fraud. Keywords: Financial Statement Fraud; Hexagon Theory; SOEs. JEL Classification: A15, B12, V6 - find your JEL here

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