Peran good corporate governance sebagai mediator untuk memediasi hubungan antara fraudulent financial statement menggunakan analisis fraud heptagon
Info Katalog
File Repositori
Pembimbing 3 : Shelly Eka Putri Budiman
Subyek : Corporate governance;Accounting fraud;Financial statements
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2025
Pembimbing 1 : Reskino
Kata Kunci : fraud heptagon theory, fraudulent financial statement, good corporate governance
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2025_TS_MAK_123012311042_Halaman-Judul.pdf | ||
| 2. | 2025_TS_MAK_123012311042_Surat-Pernyataan-Revisi-Terakhir.pdf | ||
| 3. | 2025_TS_MAK_123012311042_Surat-Hasil-Similaritas.pdf | ||
| 4. | 2025_TS_MAK_123012311042_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | ||
| 5. | 2025_TS_MAK_123012311042_Lembar-Pengesahan.pdf | ||
| 6. | 2025_TS_MAK_123012311042_Pernyataan-Orisinalitas.pdf | ||
| 7. | 2025_TS_MAK_123012311042_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | ||
| 8. | 2025_TS_MAK_123012311042_Bab-1.pdf | ||
| 9. | 2025_TS_MAK_123012311042_Bab-2.pdf |
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| 10. | 2025_TS_MAK_123012311042_Bab-3.pdf |
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| 11. | 2025_TS_MAK_123012311042_Bab-4.pdf |
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| 12. | 2025_TS_MAK_123012311042_Bab-5.pdf | ||
| 13. | 2025_TS_MAK_123012311042_Daftar-Pustaka.pdf | ||
| 14. | 2025_TS_MAK_123012311042_Lampiran.pdf |
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P Penelitian ini bertujuan untuk menguji peranan good corporate governance sebagai mediator untuk memediasi hubungan antara fraudulent financial statement menggunakan analysis fraud heptagon. penelitian ini menggunakan data primer dengan menyebarkan kuesioner kepada auditor eksternal yang bekerja di kantor akuntan publik di dki jakarta. pemilihan sampel menggunakan metode purposive sampling. jumlah responden yang ada dalam penelitian ini sebanyak 349 responden. penelitian ini menggunakan metode partial least square (pls)-sem dengan menggunakan software smartpls 4.0. hasil penelitian ini menunjukkan bahwa pressure, opportunity, competence, arrogance dan religiosity berpengaruh secara signifikan terhadap fraudulent financial statement melalui variabel good corporate governance, serta variabel good corporate governance itu sendiri berpengaruh terhadap fraudulent financial statement. sementara, rationalization dan culture tidak berpengaruh secara signifikan terhadap fraudulent financial statement melalui variabel good corporate governance.
T This study aims to examine the role of good corporate governance as a mediator to mediate the relationship between fraudulent financial statements using the fraud heptagon analysis. this study uses primary data by distributing questionnaires to external auditors working at public accounting firms in dki jakarta. the sample selection uses purposive sampling. the number of respondents in this study was 349. this study used the partial least square (pls)-sem method using smartpls 4.0 software. the results of this study indicate thatpressure, opportunity, competence, arrogance, and religiosity significantly influence fraudulent financial statements through the variable of good corporate governance, and the variable of good corporate governance itself influences fraudulent financial statements. meanwhile, rationalization and culture do not significantly influence fraudulent financial statements through the variable of good corporate governance.
