ANALISIS PENGARUH MODEL S.C.C.O.R.E DALAM MENDETEKSI POTENSI KECURANGAN LAPORAN KEUANGAN MELALUI PENDEKATAN BENEISH M-SCORE

SANJA, AGATA (2025) ANALISIS PENGARUH MODEL S.C.C.O.R.E DALAM MENDETEKSI POTENSI KECURANGAN LAPORAN KEUANGAN MELALUI PENDEKATAN BENEISH M-SCORE. FAKULTAS EKONOMI DAN BISNIS, UNIVERSITAS LAMPUNG.

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Abstrak (Berisi Bastraknya saja, Judul dan Nama Tidak Boleh di Masukan)

Penelitian ini mengkaji faktor-faktor utama dalam model S.C.C.O.R.E (stimulus, capability, collusion, opportunity, rationalization, ego), yang dikenal luas sebagai Fraud Hexagon Theory yang menjelaskan berbagai faktor pemicu perilaku kecurangan. Selain itu, penelitian ini juga menggunakan pendekatan Beneish M-Score untuk mendeteksi potensi kecurangan dalam laporan keuangan. Elemen stimulus diproksi dengan financial instability, capability diproksi dengan change in director, collusion diproksi dengan cooperation with government project, opportunity diproksi dengan ineffective monitoring, rationalization diproksi dengan change in auditor, dan ego diproksi dengan frequent number of ceo’s picture. Penelitian ini berfokus pada perusahaan dengan notasi khusus kode E (perusahaan dengan ekuitas negatif) yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019-2023, dengan total 145 observasi. Sampel penelitian dipilih menggunakan teknik purposive sampling. Pendekatan penelitian ini bersifat kuantitatif dengan menggunakan data sekunder yang diperoleh dari laporan tahunan dan laporan keuangan, serta dianalisis menggunakan regresi logistik. Hasil penelitian menunjukkan bahwa financial instability, change in auditor, dan frequent number of ceo’s picture berpengaruh positif dan signifikan terhadap potensi kecurangan laporan keuangan. Sementara itu, change in director, cooperation with government project, dan ineffective monitoring tidak berpengaruh signifikan terhadap potensi kecurangan laporan keuangan. Kata Kunci: Teori Fraud Hexagon, Potensi Kecurangan Laporan Keuangan, Beneish M-Score, Notasi Khusus Kode E This study examines the key factors in the S.C.C.O.R.E model (Stimulus, Capability, Collusion, Opportunity, Rationalization, Ego), which is widely known as the Fraud Hexagon Theory that explains various factors triggering fraudulent behavior. In addition, this study employs the Beneish M-Score approach to detect potential fraud in financial statements. The stimulus element is proxied by financial instability, capability by change in director, collusion by cooperation with government project, opportunity by ineffective monitoring, rationalization by change in auditor, and ego by the frequent number of CEO’s pictures. This research focuses on companies that received the special E notation (companies with negative equity) listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period, with a total of 145 observations. The sample was selected using a purposive sampling technique. A quantitative approach is employed in this study, utilizing secondary data sourced from annual reports and financial statements, analyzed through logistic regression. The results show that financial instability, change in auditor, and frequent number of CEO’s pictures have a positive and significant effect on the potential for financial statement fraud. Meanwhile, change in director, cooperation with government project, and ineffective monitoring have no significant influence on the potential for financial statement fraud. Key words: Fraud Hexagon Theory, Potential Financial Statement Fraud, Beneish M-Score, Special Notation E-Code

Jenis Karya Akhir:	Skripsi
Subyek:	300 Ilmu sosial 300 Ilmu sosial > 330 Ekonomi 300 Ilmu sosial > 330 Ekonomi > 332 Ekonomi keuangan
Program Studi:	FAKULTAS EKONOMI DAN BISNIS (FEB) > Prodi S1-Akuntansi
Pengguna Deposit:	2308426339 . Digilib
Date Deposited:	26 May 2025 07:34
Terakhir diubah:	26 May 2025 07:34
URI:	http://digilib.unila.ac.id/id/eprint/87677

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