PENGARUH FRAUD HEXAGON TERHADAP FRAUDULENT LAPORAN KEUANGAN PADA PERUSAHAAN SEKTOR TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2023

Prasetya, Dendi Dwi (2025) PENGARUH FRAUD HEXAGON TERHADAP FRAUDULENT LAPORAN KEUANGAN PADA PERUSAHAAN SEKTOR TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2023. S1 thesis, Universitas Muhammadiyah Ponorogo.

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Abstract

Financial reports aim to provide an overview of a company's financial condition, performance, and financial changes to support stakeholder decision-making. However, the drive to maintain a positive image often triggers fraudulent actions, so that the information presented does not reflect the actual conditions and has the potential to harm related parties. This study aims to determine the effect of Financial Stability, Nature of Industry, Change in Director, Change in Auditor, Frequent Number of CEO's Picture, and State-Owned Enterprises on Fraudulent Financial Reports in transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. This type of research is quantitative research with secondary data obtained from the annual financial reports of transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. The population in this study is all transportation and logistics companies listed on the IDX for the 2020-2023 period. The sample in this study amounted to 96 samples derived from 24 samples multiplied by the 4-year research period. The sampling method was carried out using a purposive sampling method by creating certain sample criteria that are able to represent the entire research population. The results of this study indicate a simultaneous influence between financial stability, nature of industry, change in director, change in auditor, frequent number of CEO's portraits, and state-owned enterprises on financial statement fraud. Partially, financial stability has an effect on financial statement fraud, nature of industry has no effect on financial statement fraud, change in director has no effect on financial statement fraud, change in auditor has no effect on financial statement fraud, frequent number of CEO's portraits has no effect on financial statement fraud, and state-owned enterprises have an effect on financial statement fraud.

Item Type:	Thesis (S1)
Uncontrolled Keywords:	Kata Kunci: Fraudulent Laporan Keuangan, Financial Stability, Nature of Industry, Change in Director, Change in Auditor, Frequent Number of CEO’s Picture,State-Owned Enterprises
Subjects:	L Education > L Education (General)
Divisions:	Faculty of Economic > Department of Accounting
Depositing User:	Dendi Dwi Prasetya
Date Deposited:	04 Nov 2025 06:11
Last Modified:	04 Nov 2025 06:11
URI:	https://eprints.umpo.ac.id/id/eprint/17419

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