creators_name: HANDAYANI , NANNY 
creators_id: 2021031009
type: thesis
datestamp: 2022-08-04 07:46:45
lastmod: 2022-08-04 07:46:45
metadata_visibility: show
title: DETERMINASI KECURANGAN LAPORAN KEUANGAN  DI INDONESIA
ispublished: pub
subjects: 330
subjects: 332
full_text_status: restricted
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.
date: 2022-07-22
date_type: published
pages: 2021031009
institution: UNIVERSITAS LAMPUNG
department: FAKULTAS EKONOMI DAN BISNIS
thesis_type: masters
citation:   HANDAYANI , NANNY   (2022) DETERMINASI KECURANGAN LAPORAN KEUANGAN DI INDONESIA.  Masters thesis, UNIVERSITAS LAMPUNG.   
document_url: http://digilib.unila.ac.id/64430/1/1.%20ABSTRAK.pdf
document_url: http://digilib.unila.ac.id/64430/2/2.%20TESIS%20FULL.pdf
document_url: http://digilib.unila.ac.id/64430/3/3.%20TESIS%20FULL%20TANPA%20BAB%20PEMBAHASAN.pdf