PENGARUH FRAUD HEXAGON DAN ASIMETRI INFORMASI, TERHADAP FINANCIAL STATEMENT FRAUD

Mawarta Birdha (2021) PENGARUH FRAUD HEXAGON DAN ASIMETRI INFORMASI, TERHADAP FINANCIAL STATEMENT FRAUD. S1 thesis, Universitas Muhammadiyah Yogyakarta.

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Abstract

This study aims to examine the effect of Hexagon Fraud on Financial Statement Fraud in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2019. This study uses the Purpose sampling method with a Logistics Regression strategy which is used to collect and analyze qualitative data and then analyze it using the SPSS v.15 software application. The results of this study prove that there are 5 proxies of several variables that affect the Financial Statement Fraud, namely Financial targets, Ineffective monitoring, Quality of external auditors, Project Cooperation, Information Asymmetry. while Financial stability, Personal Financial Need, External Pressure, Nature Of Industry, Change In Auditor, Change of directors, Frequent number of CEO's pictures have no effect on Financial Statement Fraud.

Item Type: Thesis (S1)
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User: Unnamed user with email robi@umy.ac.id
Date Deposited: 14 Dec 2021 02:44
Last Modified: 14 Dec 2021 02:44
URI: https://etd.umy.ac.id/id/eprint/5793

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