PENGARUH FRAUD HEXAGON THEORY DALAM MENDETEKSI KECURANGAN LAPORANKEUANGAN PADA PERUSAHAAN SEKTOR BARANG CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2019-2021

Alamsyah, Ligar (2023) PENGARUH FRAUD HEXAGON THEORY DALAM MENDETEKSI KECURANGAN LAPORANKEUANGAN PADA PERUSAHAAN SEKTOR BARANG CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2019-2021. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.

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Abstract

Ligar Alamsyah (41183403160175) The Influence of Fraud Hexagon Theory in Detecting Fraudulent Reports in Non-Cyclical Consumer Goods Sector Companies Listed on the Indonesia Stock Exchange (BEI) for the 2019-2021 Period. xiv + 77 Pages + 7 figures + 13 Tables + 19 attachments Keywords: fraud hexagon theory, change of directors, financial statement fraud, financial stability, financial targets, political connections, ineffective supervision, change of auditor, arrogance, external pressure. This research was conducted to determine the influence of financial stability, financial targets, arrogance, ineffective supervision, external pressure, change of directors, change of auditors and political connections in detecting fraudulent financial statements. Financial reports contain various kinds of information related to the company's economic activities, which makes this information a way for investors to make investment decisions. This research uses quantitative methods with secondary data. The population in this research is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange from 2019 to 2021. The sampling technique used in this research is purposive sampling with certain criteria. In this research, 129 samples were selected from 43 companies. The data analysis method is panel data regression analysis, where the fixed effect model is chosen for further testing. Data processing was carried out using Eviews 12 and Microsoft Excel software. Based on the test results, this research shows that financial stability, external pressure, ineffective supervision, change of directors, change of auditors, arrogance and political connections have no effect in detecting fraudulent financial statements. Meanwhile, financial targets have an influence in detecting fraudulent financial statements.

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