Peran institutional ownership dalam memoderasi fraud heptagon terhadap fraudulent financial reporting pada sektor basic materials: metode dechow f-score

DETAIL KOLEKSI

Peran institutional ownership dalam memoderasi fraud heptagon terhadap fraudulent financial reporting pada sektor basic materials: metode dechow f-score

Oleh : Ranny Ariany Djami

Info Katalog

Subyek : Fraud - Hexagon;Financial statements

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2026

Pembimbing 1 : Sekar Mayangsari

Kata Kunci : financial target, ineffective monitoring, CEOâ€™s education, frequent number of CEOâ€™s Picture, Cul

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.
1.	2026_TS_MAK_123012301051_Halaman-Judul.pdf	15
2.	2026_TS_MAK_123012301051_Surat-Pernyataan-Revisi-Terakhir.pdf	1
3.	2026_TS_MAK_123012301051_Surat-Hasil-Similaritas.pdf	1
4.	2026_TS_MAK_123012301051_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf	1
5.	2026_TS_MAK_123012301051_Lembar-Pengesahan.pdf	4
6.	2026_TS_MAK_123012301051_Pernyataan-Orisinalitas.pdf	1
7.	2026_TS_MAK_123012301051_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf	1
8.	2026_TS_MAK_123012301051_Bab-1.pdf	17
9.	2026_TS_MAK_123012301051_Bab-2.pdf	53
10.	2026_TS_MAK_123012301051_Bab-3.pdf	22
11.	2026_TS_MAK_123012301051_Bab-4.pdf	34
12.	2026_TS_MAK_123012301051_Bab-5.pdf	4
13.	2026_TS_MAK_123012301051_Daftar-Pustaka.pdf	23
14.	2026_TS_MAK_123012301051_Lampiran.pdf	173

Abstrak
Abstract

P Penelitian ini dilakukan pada perusahaan sektor basic materials yang terdaftar di bursa efek indoenesia. tujuan penelitian ini adalah untuk mengetahui peran institutional ownership dalam memoderasi fraud heptagon terhadap fraudulent financial reporting. penelitian ini menggunakan metode kuantitatif, yaitu data diperoleh dari data sekunder berupa annual report. sampel pada penelitian ini adalah 64 perusahaan sektor basic materials di bursa efek indonesia dengan metode purposive sampling. hasil penelitian menunjukkan bahwa financial target dan adhocracy culture berpengaruh negatif signifikan terhadap fraudulent financial reporting, sedangkan variabel lain meliputi ceoâ€™s education, change in director, frequent number of ceoâ€™s picture, dan philanthropy tidak berpengaruh signifikan terhadap fraudulent financial reporting. selain itu, peran institutional ownership memperkuat pengaruh positif dalam memoderasi financial target, ceoâ€™s education, dan adhocracy culture terhadap fraudulent financial reporting.

T This research was conducted on basic materials companies listed on the indonesia stock exchange. the purpose of this study was to determine the role of institutional ownership in moderating the fraud heptagon on fraudulent financial reporting. this study used a quantitative method, namely data obtained from secondary data in the form of annual reports. the sample in this study was 64 basic materials companies on the indonesia stock exchange using a purposive sampling method. the results showed that financial targets and adhocracy culture had a significant negative effect on fraudulent financial reporting, while other variables including ceo\\\'s education, change in director, frequent number of ceo\\\'s pictures, and philanthropy did not have a significant effect on fraudulent financial reporting. in addition, the role of institutional ownership strengthened the positive influence in moderating financial targets, ceo\\\'s education, and adhocracy culture on fraudulent financial reporting.