Fatiha, Aulia Salwa (2025) The effect of financial targets, CEO education, audit fees, independent audit committee, auditor switching, and family firms on financial reporting fraud / Aulia Salwa Fatiha</p>. Diploma thesis, Universitas Negeri Malang.
Full text not available from this repository.Abstract
p This study was conducted to identify and analyze several factors that contribute to financial reporting fraud by applying the Fraud Hexagon Theory perspective. The influence of the independent variables on the dependent variable is explained through an explanatory quantitative approach. The research sample includes companies listed in the financial sector on the IDX from 2019 to 2023 and was determined through a purposive sampling technique. The research data processing was analyzed using the logistic regression method. The findings indicate that the financial target variable proxied as a pressure factor has a positive influence on financial reporting fraud. Then the audit fees variable proxied as a collusion factor shows a negative influence on financial reporting fraud. While the CEO education variable proxied as a capability factor the percentage of independent audit committee variable proxied as an opportunity factor the external auditor switching variable proxied as a rationalization factor and the family firm variable proxied as an ego factor have no impact on financial reporting fraud. This study offers theoretical implications for the development of literature on financial reporting fraud based on the Fraud Hexagon Theory and provides practical implications for all stakeholders to prevent factors that can trigger financial reporting fraud. /p
| Item Type: | Thesis (Diploma) |
|---|---|
| Divisions: | Fakultas Ekonomi dan Bisnis (FEB) > Departemen Akuntansi (AKU) > S1 Akuntansi |
| Depositing User: | library UM |
| Date Deposited: | 18 Sep 2025 04:29 |
| Last Modified: | 09 Sep 2025 03:00 |
| URI: | http://repository.um.ac.id/id/eprint/424521 |
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