Please use this identifier to cite or link to this item: https://repositori.uma.ac.id/handle/123456789/20181
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dc.contributor.advisorAnanda, Rana Fathinah-
dc.contributor.authorGultom, Amalia Syahfitri-
dc.date.accessioned2023-07-04T11:48:37Z-
dc.date.available2023-07-04T11:48:37Z-
dc.date.issued2023-04-17-
dc.identifier.urihttps://repositori.uma.ac.id/handle/123456789/20181-
dc.description102 Halamanen_US
dc.description.abstractPenelitian ini bertujuan untuk mengetahui pengaruh fraud hexagon theory terhadap kecurangan laporan keuangan pada perusahaan sektor kesehatan yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Jenis penelitian ini adalah asosiatif kausal. Sampel dalam penelitian ini adalah 65 data sampel berupa 13 laporan keuangan tahunan selama 5 tahun (2017-2021). Penelitian ini menggunakan sumber data sekunder. Teknik pengumpulan data dalam penelitian ini menggunakan bahan dokumen. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear logistik dengan software IBM SPSS versi 27.0. Hasil penelitian menunjukkan bahwa secara simultan menunjukkan bahwa variabel independen berpengaruh signifikan terhadap kecurangan laporan keuangan. Secara parsial, change in auditor berpengaruh positif dan signifikan terhadap kecurangan laporan keuangan. Secara parsial, external pressure berpengaruh negatif dan signifikan terhadap kecurangan laporan keuangan. Secara parsial menunjukkan bahwa financial target, financial stability, effective monitoring, change in director berpengaruh positif dan tidak signifikan terhadap kecurangan laporan keuangan. Secara parsial menunjukkan bahwa frequent number of ceo’s picture dan corporate with government project berpengaruh negatif dan tidak signifikan terhadap kecurangan laporan keuangan pada 13 perusahaan sektor kesehatan yang terdaftar di Bursa Efek Indonesia periode 2017-2021. This study aims to determine the effect of fraud hexagon theory on fraudulent financial statements in health sector companies listed on the Indonesia Stock Exchange for the period 2017-2021. This type of research is causal associative. The sample in this study was 65 sample data in the form of 13 annual financial reports for 5 years (2017-2021). This study uses secondary data sources. The data collection technique in this study used document material. The data analysis technique used in this research is logistic linear regression analysis with IBM SPSS version 27.0 software. The results showed that simultaneously showed that the independent variables had a significant effect on financial statement fraud. Partially, change in auditor has a positive and significant effect on financial statement fraud. Partially, external pressure has a negative and significant effect on financial statement fraud. Partially shows that financial targets, financial stability, effective monitoring, change in director have a positive and insignificant effect on fraudulent financial statements. Partially, it shows that the frequent number of ceo's picture and corporate with government projects have a negative and insignificant effect on fraudulent financial statements in 13 health sector companies listed on the Indonesia Stock Exchange for the period 2017-2021.en_US
dc.language.isoiden_US
dc.publisherUniversitas Medan Areaen_US
dc.relation.ispartofseriesNPM;188330181-
dc.subjectFraud Hexagonen_US
dc.subjectFraudulent Financial Statementen_US
dc.subjectF-Score Modelen_US
dc.subjectKecurangan Laporan Keuanganen_US
dc.titlePengaruh Fraud Hexagon Theory Terhadap Kecurangan Laporan Keuangan Pada Perusahaan Sektor Kesehatan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021en_US
dc.title.alternativeThe Effect of Fraud Hexagon Theory on Fraudulent Financial Statements On Yang Health Sector Company Listed on the Indonesia Stock Exchange Year 2017-2021en_US
dc.typeThesisen_US
Appears in Collections:SP - Accountancy

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