?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+TINGKAT+KECURANGAN+LAPORAN+KEUANGAN+PADA%0D%0A%0D%0AFAMILY+BUSINESS+DI+INDONESIA&rft.creator=BUNGA+%2C+TRI+LESTARI&rft.subject=300+Ilmu+sosial&rft.subject=330+Ekonomi&rft.description=Penelitian+ini+bertujuan+untuk+mengetahui+apakah+konsep+fraud+hexagon+mampu%0D%0Amendeteksi+kecurangan+laporan+keuangan+pada+perusahaan+manufaktur+sektor%0D%0Aindustri+barang+dan+konsumsi+yang+tergolong+sebagai+family+business+dan+terdaftar+di%0D%0ABursa+Efek+Indonesia.+Metode+dalam+penelitian+ini+menggunakan+metode+kuantitatif.%0D%0APopulasi+dalam+penelitian+ini+adalah+perusahaan+manufaktur+sektor+industri+barang%0D%0Adan+konsumsi+yang+tergolong+sebagai+family+business+dan+terdaftar+di+Bursa+Efek%0D%0AIndonesia.+Berdasarkan+kriteria+penelitian+diperoleh+sebanyak+sampel+sebanyak+11%0D%0Aperusahaan.+Teknik+analisis+data+yang+digunakan+adalah+analisis+statistik+deskriptif%2C%0D%0Auji+asumsi+klasik%2C+analisis+regresi+linier+berganda%2C+uji+koefisien+determinasi%2C+uji+F+dan%0D%0Auji+T.+Hasil+penelitian+ini+menunjukkan+bahwa+target+keuangan+dan+rangkap+jabatan%0D%0Aberpengaruh+terhadap+kecurangan+laporan+keuangan.+Di+sisi+lain%2C+pergantian+direksi%2C%0D%0Atransaksi+pihak+berelasi%2C+ketidakefektifan+pengawasan%2C+dan+pergantian+audit+tidak%0D%0Aberpengaruh+terhadap+kecurangan+laporan+keuangan.+Koefisien+determinasi+sebesar%0D%0A0.552+menunjukkan+bahwa+kemampuan+variabel+pada+penelitian+ini+dapat%0D%0Amenjelaskan+55%2C2%25+variasi+manajemen+laba+(disscretionary+accruals).+sedangkan%0D%0A44%2C8%25+nya+dijelaskan+oleh+faktor+lain.%0D%0AKata+kunci+%3A+Fraud+Hexagon%2C+Kecurangan+Laporan+Keuangan%2C+Family+Business.%0D%0A%0D%0AThis+study+aims+to+determine+whether+the+fraud+hexagon+concept+can+detect%0D%0Afraudulent+financial+statement+in+manufacturing+companies+in+the+consumer+goods%0D%0Aand+industry+sectors+classified+as+family+businesses+and+listed+on+the+Indonesia+Stock%0D%0AExchange.+The+method+used+in+this+research+is+quantitative.+The+population+consists%0D%0Aof+manufacturing+companies+in+the+consumer+goods+and+industry+sectors+classified+as%0D%0Afamily+businesses+and+listed+on+the+Indonesia+Stock+Exchange.+Based+on+the+research%0D%0Acriteria%2C+a+sample+of+11+companies+was+obtained.+The+data+analysis+technique+used%0D%0Aincludes+descriptive+statistical+analysis%2C+classical+assumption+tests%2C+multiple+linear%0D%0Aregression+analysis%2C+coefficient+of+determination+tests%2C+F-tests%2C+and+T-tests.+The+results%0D%0Aof+this+study+indicate+that+financial+targets+and+CEO+Dualism+influence+fraudulent%0D%0Afinancial+statement.+On+the+other+hand%2C+change+in+directors%2C+related+party%0D%0Atransactions%2C+ineffective+monitoring%2C+and+change+in+auditor+do+not+affect+fraudulent%0D%0Afinancial+statement.+The+coefficient+of+determination+of+0.552+indicates+that+the%0D%0Avariables+in+this+study+explain+55.2%25+of+the+variation+in+discretionary+accruals%2C+while%0D%0A44.8%25+is+explained+by+other+factors.%0D%0AKey+words%3A+Fraud+Hexagon%2C+Fraudulent+Financial+Statement%2C+Family+Business.&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2024-06-25&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F83495%2F1%2FABSTRAK%2520-%2520Bunga%2520Tri%2520Lestari.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F83495%2F2%2Ffull%2520tanpa%2520lampiran%2520fix%2520-%2520Bunga%2520Tri%2520Lestari.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F83495%2F3%2Ftanpa%2520pembahasan%2520%252B%2520tanpa%2520lampiran%2520-%2520Bunga%2520Tri%2520Lestari.pdf&rft.identifier=++BUNGA+%2C+TRI+LESTARI++(2024)+ANALISIS+TINGKAT+KECURANGAN+LAPORAN+KEUANGAN+PADA+FAMILY+BUSINESS+DI+INDONESIA.++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F83495%2F