?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+KECURANGAN+LAPORAN+KEUANGAN%0D%0AMENURUT+HEXAGON+FRAUD+MODEL+PADA+PERUSAHAAN+%0D%0ABUMN+TAHUN+2016-2020+&rft.creator=MARDELIANI+%2C+SUSI+&rft.subject=330+Ekonomi&rft.subject=332+Ekonomi+keuangan&rft.subject=336+Keuangan+publik&rft.description=+%0D%0AThe+background+of+this+research+is+the+number+of+reported+cases+has+an%0D%0Aincreasing+trend+from+2012-2019+based+on+data+from+ACFE.+In+addition%2C+data%0D%0Afrom+ACFE+2019+shows+that+BUMN+is+the+second+most+disadvantaged+institution%0D%0Adue+to+fraud+with+a+percentage+of+31.8%25.+The+purpose+of+this+study+is+to+analyze%0D%0Athe+effect+of+financial+targets%2C+cooperation+with+the+government%2C+turnover%2C+auditor%0D%0Aquality%2C+auditor+turnover%2C+and+dualism+of+position+on+financial+statement%0D%0Aindications+according+to+the+Hexagon+Fraud+Model.+The+research+method+used+is%0D%0Amultiple+linear+regression+analysis.+The+research+sample+is+State-Owned%0D%0AEnterprises+(BUMN)+listed+on+the+Indonesia+Stock+Exchange+for+the+2016-2020%0D%0Aperiod.+The+number+of+samples+used+is+100+samples+using+purposive+sampling%0D%0Amethod.+The+results+of+the+study+indicate+that+financial+targets%2C+cooperation+with%0D%0Agovernment+projects%2C+payments%2C+and+dualism+position+have+a+positive+and%0D%0Asignificant+effect+on+financial+statements.+While+the+quality+of+external+auditors%0D%0Aand+auditor+turnover+has+no+effect+on+the+indications+of+financial+statements.+The%0D%0Aconclusion+of+this+study+is+that+most+of+the+Hexagon+Fraud+Model+variables+are%0D%0Aable+to+influence+the+existence+of+financial+statements+so+that+prevention+efforts+so%0D%0Athat+fraud+cases+can+decrease+and+SOEs+are+no+longer+detrimental+in+fraud+cases.+%0D%0AKeywords%3A+Financial+Report+Fraud%2C+Hexagon+Fraud+Model%2C+State-Owned%0D%0AEnterprises+(BUMN)%2C+Financial+Targets%2C+Cooperation+with+Government+Projects%2C%0D%0AChange+of+Directors%2C+Quality+of+External+Auditor%2C+Auditor+Change%2C+and+Dualism%0D%0APosition.+%0D%0A+%0D%0A+%0D%0ALatar+belakang+dari+penelitian+ini+adalah+jumlah+kasus+kecurangan+laporan+keuangan%0D%0Amemiliki+tren+yang+meningkat+dari+tahun+2012-2019+berdasarkan+data+dari+ACFE.+Selain%0D%0Aitu%2C+berdasarkan+data+dari+ACFE+2019+menunjukkan+bahwa+BUMN+menjadi+lembaga%0D%0Adengan+posisi+kedua+yang+paling+dirugikan+karena+fraud+dengan+persentase+31%2C8%25.%0D%0ATujuan+penelitian+ini+untuk+menganalisis+pengaruh+target+keuangan%2C+kerja+sama+dengan%0D%0Aproyek+pemerintah%2C+pergantian+direksi%2C+kualitas+auditor+eksternal%2C+pergantian+auditor%2C+dan%0D%0Adualism+position+terhadap+indikasi+kecurangan+laporan+keuangan+menurut+Hexagon%0D%0AFraud+Model.+Metode+penelitian+yang+digunakan+adalah+analisis+regresi+linier+berganda.%0D%0ASampel+penelitian+adalah+Badan+Usaha+Milik+Negara+(BUMN)+yang+terdaftar+di+Bursa%0D%0AEfek+Indonesia+periode+2016-2020.+Total+sampel+yang+digunakan+adalah+100+sampel%0D%0Adengan+menggunakan+metode+purposive+sampling.+Hasil+penelitian+menunjukkan+bahwa%0D%0Atarget+keuangan%2C+kerja+sama+dengan+proyek+pemerintah%2C+pergantian+direksi%2C+dan+dualism%0D%0Aposition+berpengaruh+positif+dan+signifikan+terhadap+indikasi+kecurangan+laporan%0D%0Akeuangan.+Sedangkan%2C+kualitas+auditor+eksternal+dan+pergantian+auditor+tidak+berpengaruh%0D%0Aterhadap+indikasi+kecurangan+laporan+keuangan.+Kesimpulan+dari+penelitian+ini+adalah%0D%0Asebagian+besar+dari+variabel+Hexagon+Fraud+Model+mampu+mempengaruhi+adanya%0D%0Aindikasi+kecurangan+laporan+keuangan+sehingga+diperlukan+upaya-upaya+pencegahan+agar%0D%0Akasus+fraud+dapat+menurun+dan+BUMN+tidak+lagi+dirugikan+dalam+kasus+fraud.++%0D%0A%0D%0A%0D%0AKata+Kunci%3A+Kecurangan+Laporan+Keuangan%2C+Hexagon+Fraud+Model%2C+Badan+Usaha+%0D%0AMilik+Negara+(BUMN)%2C+Target+Keuangan%2C+Kerja+Sama+dengan+Proyek%0D%0APemerintah%2C+Pergantian+Direksi%2C+Kualitas+Auditor+Eksternal%2C+Pergantian%0D%0AAuditor%2C+dan++Dualism+Position.+&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS+&rft.date=2022-08-03&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F65204%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F65204%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F65204%2F3%2FSKRIPSI%2520FULL%2520TANPA%2520BAB%2520PEMABAHASAN.pdf&rft.identifier=++MARDELIANI+%2C+SUSI+++(2022)+ANALISIS+KECURANGAN+LAPORAN+KEUANGAN+MENURUT+HEXAGON+FRAUD+MODEL+PADA+PERUSAHAAN+BUMN+TAHUN+2016-2020.++FAKULTAS+EKONOMI+DAN+BISNIS+%2C+UNIVERSITAS+LAMPUNG+.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F65204%2F