?url_ver=Z39.88-2004&rft_id=2111031034&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=+%0D%0AANALISIS+PENGARUH+FRAUD+HEXAGON+TERHADAP+FINANCIAL%0D%0ASTATEMENT+FRAUD+MENGGUNAKAN+DECHOW+F-SCORE+PADA+%0D%0APERUSAHAAN+BUMN+GO+PUBLIC+INDONESIA&rft.creator=Evi+%2C+Maryana+Sari&rft.subject=330+Ekonomi&rft.subject=335+Sistem+ekonomi+sosialis&rft.subject=339+Makroekonomi%2C+ekonomi+makro+dan+topik+terkait&rft.description=Financial+Statement+Fraud+atau+kecurangan+laporan+keuangan+adalah+tindakan%0D%0Amanipulasi+atau+pemalsuan+terhadap+laporan+keuangan+perusahaan+yang+dilakukan%0D%0Asecara+sengaja+oleh+pihak+manajemen+perusahaan+dengan+tujuan+untuk%0D%0Amenyesatkan+para+pengguna+laporan+keuangan.+Tujuan+utama+dari+praktik+ini%0D%0Abiasanya+adalah+untuk+memberikan+gambaran+yang+lebih+baik+dari+kondisi%0D%0Akeuangan+perusahaan+dibandingkan+kenyataan+sebenarnya.+Penelitian+ini%0D%0Abertujuan+untuk+menganalisis+pengaruh+elemen-elemen+dalam+teori+Fraud%0D%0AHexagon+terhadap+Financial+Statement+Fraud+pada+perusahaan+BUMN+yang%0D%0Aterdaftar+di+Bursa+Efek+Indonesia+(BEI)+selama+periode+2019%E2%80%932023.+Sampel+dalam%0D%0Apenelitian+ini+merupakan+17+perusahaan+BUMN+yang+termasuk+kedalam+kriteria%0D%0Asampel+yang+digunakan.+Dalam+pengolahan+datanya%2C+metode+analisis+yang%0D%0Adigunakan+dalam+penelitian+ini+adalah+regresi+logistik.+Hasil+penelitian%0D%0Amenunjukkan+bahwa+financial+stability+terbukti+berpengaruh+positif+dan+signifikan%0D%0Aterhadap+financial+statement+fraud%2C+sedangkan+political+connection+memiliki%0D%0Apengaruh+negatif+yang+signifikan.+Sementara+itu%2C+lima+variabel+lainnya+yaitu%0D%0Aexternal+pressure%2C+ineffective+monitoring%2C+change+in+auditor%2C+change+in+director%0D%0Adan+frequent+number+of+CEO%E2%80%99s+picture%2C+terbukti+tidak+berpengaruh+secara%0D%0Asignifikan.+%0D%0A%0D%0A%0D%0AKata+Kunci%3A+Fraud+Hexagon%2C+Financial+Statement+Fraud.%0D%0A%0D%0A+%0D%0AFinancial+Statement+Fraud+refers+to+the+deliberate+manipulation+or+falsification+of%0D%0Aa+company's+financial+statements+by+management+with+the+intent+to+mislead+users%0D%0Aof+the+financial+information.+The+primary+goal+of+such+practices+is+typically+to%0D%0Apresent+a+more+favorable+view+of+the+company%E2%80%99s+financial+condition+than+is%0D%0Aactually+the+case.+This+study+aims+to+analyze+the+influence+of+the+elements+in+the%0D%0AFraud+Hexagon+theory+on+Financial+Statement+Fraud+in+State+Owned+Enterprises%0D%0A(SOEs)+listed+on+the+Indonesia+Stock+Exchange+(IDX)+during+the+period+2019%E2%80%93%0D%0A2023.+The+sample+consists+of+17+SOEs+that+meet+the+specified+criteria.+The+data+in%0D%0Athis+study+were+analyzed+using+logistic+regression.+The+findings+indicate+that%0D%0Afinancial+stability+has+a+positive+and+significant+effect+on+financial+statement%0D%0Afraud%2C+while+political+connections+have+a+significant+negative+effect.+Meanwhile%2C%0D%0Afive+other+variables+which+external+pressure%2C+ineffective+monitoring%2C+change+in%0D%0Aauditor%2C+change+in+director+and+the+frequent+number+of+CEO%E2%80%99s+pictures+were+found%0D%0Ato+have+no+significant+effect.%0D%0A%0D%0A%0D%0AKeywords%3A+Fraud+Hexagon%2C+Financial+Statement+Fraud.&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2025-05-27&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F89842%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F89842%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F89842%2F3%2FSKRIPSI%2520FULL%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++Evi+%2C+Maryana+Sari++(2025)++ANALISIS+PENGARUH+FRAUD+HEXAGON+TERHADAP+FINANCIAL+STATEMENT+FRAUD+MENGGUNAKAN+DECHOW+F-SCORE+PADA+PERUSAHAAN+BUMN+GO+PUBLIC+INDONESIA.++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F89842%2F