?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+PENGARUH+MODEL+S.C.C.O.R.E+DALAM+MENDETEKSI%0D%0APOTENSI+KECURANGAN+LAPORAN+KEUANGAN+MELALUI%0D%0APENDEKATAN+BENEISH+M-SCORE%0D%0A&rft.creator=SANJA%2C+AGATA&rft.subject=300+Ilmu+sosial&rft.subject=330+Ekonomi&rft.subject=332+Ekonomi+keuangan&rft.description=+%0D%0APenelitian+ini+mengkaji+faktor-faktor+utama+dalam+model+S.C.C.O.R.E+(stimulus%2C%0D%0Acapability%2C+collusion%2C+opportunity%2C+rationalization%2C+ego)%2C+yang+dikenal+luas+sebagai%0D%0AFraud+Hexagon+Theory+yang+menjelaskan+berbagai+faktor+pemicu+perilaku%0D%0Akecurangan.+Selain+itu%2C+penelitian+ini+juga+menggunakan+pendekatan+Beneish+++++++++%0D%0AM-Score+untuk+mendeteksi+potensi+kecurangan+dalam+laporan+keuangan.+Elemen%0D%0Astimulus+diproksi+dengan+financial+instability%2C+capability+diproksi+dengan+change+in%0D%0Adirector%2C+collusion+diproksi+dengan+cooperation+with+government+project%2C%0D%0Aopportunity+diproksi+dengan+ineffective+monitoring%2C+rationalization+diproksi+dengan%0D%0Achange+in+auditor%2C+dan+ego+diproksi+dengan+frequent+number+of+ceo%E2%80%99s+picture.%0D%0APenelitian+ini+berfokus+pada+perusahaan+dengan+notasi+khusus+kode+E+(perusahaan%0D%0Adengan+ekuitas+negatif)+yang+terdaftar+di+Bursa+Efek+Indonesia+(BEI)+selama%0D%0Aperiode+2019-2023%2C+dengan+total+145+observasi.+Sampel+penelitian+dipilih%0D%0Amenggunakan+teknik+purposive+sampling.+Pendekatan+penelitian+ini+bersifat%0D%0Akuantitatif+dengan+menggunakan+data+sekunder+yang+diperoleh+dari+laporan+tahunan%0D%0Adan+laporan+keuangan%2C+serta+dianalisis+menggunakan+regresi+logistik.+Hasil%0D%0Apenelitian+menunjukkan+bahwa+financial+instability%2C+change+in+auditor%2C+dan%0D%0Afrequent+number+of+ceo%E2%80%99s+picture+berpengaruh+positif+dan+signifikan+terhadap%0D%0Apotensi+kecurangan+laporan+keuangan.+Sementara+itu%2C+change+in+director%2C%0D%0Acooperation+with+government+project%2C+dan+ineffective+monitoring+tidak+berpengaruh%0D%0Asignifikan+terhadap+potensi+kecurangan+laporan+keuangan.%0D%0A%0D%0A%0D%0AKata+Kunci%3A+Teori+Fraud+Hexagon%2C+Potensi+Kecurangan+Laporan+Keuangan%2C%0D%0ABeneish+M-Score%2C+Notasi+Khusus+Kode+E%0D%0A%0D%0A%0D%0A+This+study+examines+the+key+factors+in+the+S.C.C.O.R.E+model+(Stimulus%2C+Capability%2C%0D%0ACollusion%2C+Opportunity%2C+Rationalization%2C+Ego)%2C+which+is+widely+known+as+the+Fraud%0D%0AHexagon+Theory+that+explains+various+factors+triggering+fraudulent+behavior.+In%0D%0Aaddition%2C+this+study+employs+the+Beneish+M-Score+approach+to+detect+potential+fraud%0D%0Ain+financial+statements.+The+stimulus+element+is+proxied+by+financial+instability%2C%0D%0Acapability+by+change+in+director%2C+collusion+by+cooperation+with+government+project%2C%0D%0Aopportunity+by+ineffective+monitoring%2C+rationalization+by+change+in+auditor%2C+and+ego%0D%0Aby+the+frequent+number+of+CEO%E2%80%99s+pictures.+This+research+focuses+on+companies+that%0D%0Areceived+the+special+E+notation+(companies+with+negative+equity)+listed+on+the%0D%0AIndonesia+Stock+Exchange+(IDX)+during+the+2019-2023+period%2C+with+a+total+of+145%0D%0Aobservations.+The+sample+was+selected+using+a+purposive+sampling+technique.+A%0D%0Aquantitative+approach+is+employed+in+this+study%2C+utilizing+secondary+data+sourced%0D%0Afrom+annual+reports+and+financial+statements%2C+analyzed+through+logistic+regression.%0D%0AThe+results+show+that+financial+instability%2C+change+in+auditor%2C+and+frequent+number%0D%0Aof+CEO%E2%80%99s+pictures+have+a+positive+and+significant+effect+on+the+potential+for+financial%0D%0Astatement+fraud.+Meanwhile%2C+change+in+director%2C+cooperation+with+government%0D%0Aproject%2C+and+ineffective+monitoring+have+no+significant+influence+on+the+potential%0D%0Afor+financial+statement+fraud.%0D%0A%0D%0A%0D%0AKey+words%3A+Fraud+Hexagon+Theory%2C+Potential+Financial+Statement+Fraud%2C+Beneish%0D%0AM-Score%2C+Special+Notation+E-Code%0D%0A%0D%0A%0D%0A&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2025-04-23&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F87677%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F87677%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F87677%2F3%2FSKRIPSI%2520FULL%2520TANPA%2520PEMBAHASAN.pdf&rft.identifier=++SANJA%2C+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%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F87677%2F