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ANALISIS PENGARUH FRAUD HEXAGON THEORY DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN DENGAN MODEL F-SCORE (STUDI PADA PERUSAHAAN TRANSPORTASI & LOGISTIK YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2024)

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A Fraudulent financial statement is a serious violation with its evolving scheme and nature that can damage the integrity of financial statement and misled stakeholders. This study aimed to examine the effect of the Fraud Hexagon Theory in detecting fraudulent financial statement in transportation and logistics sector companies listed on the Indonesia Stock Exchange during the 2018-2024 period. A quantitative approach using multiple linear regression was employed, based on secondary data from annual reports. Purposive sampling was applied so that 19 companies with 133 observation data were obtained. The findings indicated that the pressure variable (proxied by financial target), the opportunity variable (proxied by nature of industry), and the collusion variable ( proxied by market performance) had a significant effect on fraudulent financial statements. Conversely, financial stability and external pressure (pressure), ineffective monitoring (opportunity), changes in auditor and total accrual (rationalization), changes of directors (capability), frequent number of CEO's picture and CEO duality (arrogance), as well as state-owned enterprise (collusion), did not show a significant effect.

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12047401		My Library	Available
120474902		My Library	Available

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Publisher

semarang : STIE WIDYA MANGGALA., 2025

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Language

Indonesia

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NONE

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text

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other

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-

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Subject(s)

AKUNTANSI KEUANGAN

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