?url_ver=Z39.88-2004&rft_id=1811031018&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+PENGARUH+FRAUD+HEXAGON+DALAM+MENDETEKSI+FINANCIAL+STATEMENT+FRAUD+%0D%0A(Studi+Empiris+pada+Perusahaan+Sektor+Kesehatan%2C+Sektor+Keuangan%2C+Sektor+Teknologi%2C+Sektor+Properti+%26+Real+Estate%2C+dan+Sektor+Transportasi+%26+Logistik+yang+Terdaftar+di+Bursa+Efek+Indonesia+Tahun+2019-2020)%0D%0A%0D%0A&rft.creator=NABILLA+DWI+RAPHELANDA%2C+1811031018&rft.subject=330+Ekonomi&rft.description=%0D%0AABSTRACT%0D%0A%0D%0AANALYSIS+OF+THE+EFFECT+OF+FRAUD+HEXAGON+IN+DETECTING+FINANCIAL+STATEMENT+FRAUD%0D%0A(Empirical+Studies+on+Companies+in+the+Health+Sector%2C+Financial+Sector%2C+Technology+Sector%2C+Property+%26+Real+Estate+Sector%2C+and+Transportation+%26+Logistics+Sector+Listed+on+the+Indonesia+Stock+Exchange+in+2019-2020)%0D%0A%0D%0ABy%0D%0ANABILLA+DWI+RAPHELANDA%0D%0AFinancial+statements+serve+as+the+main+parameter+to+inform+the+company's+performance.+The+significant+influence+of+financial+statements+encourages+cases+of+fraud+or+manipulation+in+financial+statements+as+disclosed+by+ACFE+(2020)+that+financial+statement+fraud+is+the+highest+level+of+category+of+fraud+that+causes+the+highest+losses.+The+purpose+of+this+study+is+to+test%2C+analyze%2C+and+obtain+empirical+evidence+of+financial+statement+fraud+that+is+influenced+by+the+fraud+hexagon+in+the+form+of+personal+financial+need+as+a+stimulus+proxy+variable%2C+change+of+directors+as+a+proxy+capability+variable%2C+cooperation+with+government+projects+as+a+proxy+collusion+variable%2C+effective+monitoring+as+an+opportunity+proxy+variable%2C+change+in+auditor+as+rationalization+proxy+variable%2C+and+frequent+number+of+CEO's+picture+as+ego+proxy+variable.+The+research+method+used+is+logistic+regression+analysis.+The+research+sample+is+companies+in+the+health+sector%2C+financial+sector%2C+technology+sector%2C+property+%26+real+estate+sector+and+transportation+%26+logistics+which+are+listed+on+the+Indonesia+Stock+Exchange+in+2019-2020.+Total+sample+used+is+221+companies+with+442+samples+taken+based+on+the+purposive+sampling+method.+The+results+of+the+study+prove+that+effective+monitoring+as+a+proxy+opportunity+variable+has+a+negative+effect+on+financial+statement+fraud.+While+personal+financial+need+as+a+stimulus+proxy+variable%2C+change+of+directors+as+a+proxy+capability+variable%2C+cooperation+with+government+projects+as+a+collusion+proxy+variable%2C+change+in+auditors+as+a+rationalization+proxy+variable%2C+and+frequent+number+of+CEO's+picture+as+ego+proxy+variable+have+no+positive+effect+on++financial++statement+++fraud.++Based+%0D%0Aon+this+research%2C+management+is+advised+to+carry+out+effective+supervision+so+as+not+to+provide+opportunities+for+financial+statement+fraud%2C+and+companies+should+inform+financial+statements+that+describe+the+actual+condition+and+performance+of+the+company.%0D%0A%0D%0AKeywords%3A++Fraud+Hexagon%2C+Financial+Statement+Fraud%2C+Personal+Financial+Need%2C+%0D%0AChange+of+Directors%2C+Cooperation+with+Government+Projects%2C+Collusion%2C+Effective+Monitoring%2C+Change+in+Auditor%2C+and+Frequent+Number+of+CEO's+Picture.%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A+%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0AABSTRAK%0D%0A%0D%0AANALISIS+PENGARUH+FRAUD+HEXAGON+DALAM+MENDETEKSI+FINANCIAL+STATEMENT+FRAUD+%0D%0A(Studi+Empiris+pada+Perusahaan+Sektor+Kesehatan%2C+Sektor+Keuangan%2C+Sektor+Teknologi%2C+Sektor+Properti+%26+Real+Estate%2C+dan+Sektor+Transportasi+%26+Logistik+yang+Terdaftar+di+Bursa+Efek+Indonesia+Tahun+2019-2020)%0D%0A%0D%0AOleh%0D%0ANABILLA+DWI+RAPHELANDA%0D%0ALaporan+keuangan+berfungsi+sebagai+parameter+utama+untuk+menginformasikan+kinerja+perusahaan.+Pengaruh+yang+signifikan+dari+laporan+keuangan+mendorong+terjadinya+kasus+kecurangan+atau+manipulasi+dalam+laporan+keuangan+sebagaimana+diungkapkan+ACFE+(2020)+bahwa+financial+statement+fraud+menjadi+kategori+level+tertinggi+fraud+yang+menyebabkan+kerugian+tertinggi.+Tujuan+penelitian+ini+untuk+menguji%2C+menganalisis%2C+dan+memperoleh+bukti+secara+empiris+financial+statement+fraud+yang+dipengaruhi+oleh+fraud+hexagon+berupa+personal+financial+need+sebagai+variabel+proksi+stimulus%2C+pergantian+direksi+sebagai+variabel+proksi+capability%2C+kerja+sama+dengan+proyek+pemerintah+sebagai+variabel+proksi+collusion%2C+effective+monitoring+sebagai+variabel+proksi+opportunity%2C+change+in+auditor+sebagai+variabel+proksi+rasionalization%2C+dan+frequent+number+of+CEO%E2%80%99s+picture+sebagai+variabel+proksi+ego.+Metode+penelitian+yang+digunakan+adalah+analisis+regresi+logistik.+Sampel+penelitian+adalah+perusahaan+sektor+kesehatan%2C+sektor+keuangan%2C+sektor+teknologi%2C+sektor+properti+%26+real+estate+danl+transportasi+%26+logistik+yang+terdaftar+di+Bursa+Efek+Indonesia+tahun+2019-2020.+Total+sampel+yang+digunakan+adalah+221+perusahaan+dengan+442+sampel+yang+diambil+berdasarkan+metode+purposive+sampling.+Hasil+penelitian+membuktikan+bahwa+effective+monitoring+sebagai+variabel+proksi+opportunity+berpengaruh+negatif+terhadap+financial+statement+fraud.+Sedangkan+personal+financial+need+sebagai+variabel+proksi+stimulus%2C+pergantian+direksi+sebagai+variabel+proksi+capability%2C+kerja+sama+dengan+proyek+pemerintah+sebagai+variabel+proksi+collusion%2C+change+in+auditor+sebagai+variabel+proksi+rasionalization%2C+dan+frequent+number+of+CEO%E2%80%99s+picture+sebagai+variabel+proksi+ego++%0D%0Atidak+berpengaruh+positif+terhadap+financial+statement+fraud.+Berdasarkan+penelitian+ini%2C+manajemen+disarankan+melakukan+pengawasan+yang+efektif+agar+tidak+memberikan+peluang+terjadinya+financial+statement+fraud%2C+serta+perusahaan+hendaknya+menginformasikan+laporan+keuangan+yang+menggambarkan+kondisi+dan+kinerja+perusahaan+yang+sebenarnya.%0D%0A%0D%0AKata+Kunci%3A+Fraud+Hexagon%2C+Financial+Statement+Fraud%2C+Personal+Financial+Need%2C%0D%0A+Pergantian+Direksi%2C+Kerja+Sama+dengan+Proyek+Pemerintah%2C+Collusion%2C++%0D%0A+Effective+Monitoring%2C+Change+in+Auditor%2C+dan+Frequent+Number+of+++%0D%0A+CEO%E2%80%99s+Picture.%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2022-10-11&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F67028%2F1%2F1.%2520ABSTRACT.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F67028%2F2%2F2.%2520SKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F67028%2F3%2F3.%2520SKRIPSI%2520TANPA%2520PEMBAHASAN.pdf&rft.identifier=++NABILLA+DWI+RAPHELANDA%2C+1811031018++(2022)+ANALISIS+PENGARUH+FRAUD+HEXAGON+DALAM+MENDETEKSI+FINANCIAL+STATEMENT+FRAUD+(Studi+Empiris+pada+Perusahaan+Sektor+Kesehatan%2C+Sektor+Keuangan%2C+Sektor+Teknologi%2C+Sektor+Properti+%26+Real+Estate%2C+dan+Sektor+Transportasi+%26+Logistik+yang+Terdaftar+di+Bursa+Efek+Indonesia+Tahun+2019-2020).++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F67028%2F