DETEKSI KECURANGAN LAPORAN KEUANGAN MELALUI PENDEKATAN VOUSINAS FRAUD HEXAGON MODEL (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Pada Tahun 2018-2019)

Abstract

This research is aimed to examine (1) effect of Financial Stabilityon Detection Of Fraudulent Financial Statement, (2) effect of Ineffective Monitoring on Detection Of Fraudulent Financial Statement, (3) effect of Change In Auditoron Detection Of Fraudulent Financial Statement, (4) effect of Change In Directoron Detection Of Fraudulent Financial Statement, (5) effect of Dualism Positionon Detection Of Fraudulent Financial Statement, and (6)effect of Collusionon Detection Of Fraudulent Financial Statement. This research was carried out on 92firms listed in BEI period 2018-2019. The samples were used as respondents drawn using purposive sampling method. Data collected from 184 samples further data were analyzed with SPSS version 17.0 using descriptive statistical analysis and multiple linear regression analysis to generate test classic assumptions, data analysis model, the coefficient of determination and prove the hypothesis. The results found that the variable Financial Stability, Ineffective Monitoring, Change In Director, Dualism Position, Collusion affect the Detection Of Fraudulent Financial Statement, but variables of Change In Auditornot effect the Detection Of Fraudulent Financial Statement.

Keyword : Detection Of Fraudulent Financial Statement, Financial Stability, Ineffective Monitoring, Change In Auditor, Change In Director, Dualism Position, Collusion, Vousinas Fraud Hexagon Model