HANDAYANI , NANNY (2022) DETERMINASI KECURANGAN LAPORAN KEUANGAN DI INDONESIA. Masters thesis, UNIVERSITAS LAMPUNG.
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Abstract
This study intends to examine the causations of fraudulent financial statement in Indonesia based on The Fraud Hexagon Theory. It uses secondary data from Indonesia’s companies that have history of doing fraudulent financial statement and delisting from Indonesia Stock Exchange, for the year 2010 until 2020. Data analysis was carried out with logistic regression method. The study views the company as a single party that commits fraudulent financial statements. Result shows pressure (ROA), arrogance (CEO dismissal) and collusion (whistle blowing system implementation) statistically have correlation with fraudulent financial statements. To the contrary, other fraud elements such opportunity (numbers of internal auditors), rationalization (total accrual), and capability (good governance implementation), statistically have no correlation with fraudulent financial statement. Simultaneously, all variables used in this study affect fraudulent financial statements. This study intends to examine the causations of fraudulent financial statement in Indonesia based on The Fraud Hexagon Theory. It uses secondary data from Indonesia’s companies that have history of doing fraudulent financial statement and delisting from Indonesia Stock Exchange, for the year 2010 until 2020. Data analysis was carried out with logistic regression method. The study views the company as a single party that commits fraudulent financial statements. Result shows pressure (ROA), arrogance (CEO dismissal) and collusion (whistle blowing system implementation) statistically have correlation with fraudulent financial statements. To the contrary, other fraud elements such opportunity (numbers of internal auditors), rationalization (total accrual), and capability (good governance implementation), statistically have no correlation with fraudulent financial statement. Simultaneously, all variables used in this study affect fraudulent financial statements.
| Item Type: | Thesis (Masters) |
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| Subjects: | ?? 330 ?? ?? 332 ?? |
| Divisions: | Fakultas Ekonomi dan Bisnis > Magister Ilmu Akuntansi S2 |
| Depositing User: | 2203364753 . Digilib |
| Date Deposited: | 04 Aug 2022 07:46 |
| Last Modified: | 04 Aug 2022 07:46 |
| URI: | http://digilib.unila.ac.id/id/eprint/64430 |
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