DETERMINAN KECURANGAN AKUNTANSI DI KOPERASI SIMPAN PINJAM DALAM PERSPEKTIF FRAUD HEXAGON

Putra, Ardhian Dwi (2025) DETERMINAN KECURANGAN AKUNTANSI DI KOPERASI SIMPAN PINJAM DALAM PERSPEKTIF FRAUD HEXAGON. S1 thesis, Universitas PGRI Madiun.

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Abstract

Accounting fraud is one of the serious problems that can disrupt the stability and trust of savings and loan cooperative institutions. Based on phenomena in the field, it was found that practices carried out by account officers, such as the use of installment deposit funds from other members to pay members' bills that are due early. This study aims to analyze the determinants of accounting fraud in the perspective of the Fraud Hexagon theory which includes six variables: financial pressure, leadership style, effectiveness of internal controls, organizational culture, position, and collusion. This study uses a quantitative approach with descriptive methods and survey design. The data collection technique was carried out through the distribution of questionnaires to relevant respondents. The results of the study show that all elements in the Fraud Hexagon theory, namely pressure, opportunity, rationalization, arrogance, competence, and selfishness, significantly affect the tendency of accounting fraud in savings and loan cooperatives. The six variables have relatively the same power of influence in triggering accounting fraud in the cooperative environment.

Item Type:	Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci:	accounting fraud, savings and loan cooperative, Fraud Hexagon, account officer
Subjects:	A Social Sciences > HG Finance A Social Sciences > HJ Public Finance
Divisions:	Fakultas Keguruan dan Ilmu Pendidikan > Pendidikan Akuntansi
Depositing User:	PUTRA DWI ARDHIAN
Date Deposited:	26 Aug 2025 06:52
Last Modified:	26 Aug 2025 06:52
URI:	http://eprint.unipma.ac.id/id/eprint/4499

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