FRAUDELENT FINANCIAL REPORTING: ANALISIS FRAUD HEXAGON THEORY PERUSAHAAN SEKTOR HEALTHCARE DI ASEAN

Putri, Dhea Aliza (2025) FRAUDELENT FINANCIAL REPORTING: ANALISIS FRAUD HEXAGON THEORY PERUSAHAAN SEKTOR HEALTHCARE DI ASEAN. S1 thesis, Universitas PGRI Madiun.

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Abstract

This study aims to analyze the factors influencing fraudulent financial reporting in healthcare sector companies in ASEAN using the Fraud Hexagon Theory. The sample consisted of 166 healthcare companies listed on the stock exchanges of Indonesia, Malaysia, Thailand, Singapore, and the Philippines during the 2022–2023 period. Data analysis was conducted using IBM SPSS 25. The partial results of the study show that Financial Stability and Company Existence have a negative and significant effect towards fraudulent financial reporting, while Ineffective Monitoring and Auditor Change have a positive and significant effect. Meanwhile, Financial Target, External Pressure, Director Change, and Project with Government have no significant effect. Simultaneously, all variables in the Fraud Hexagon Theory have a significant effect towards fraudulent financial reporting.

Item Type: Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci: Keywords: Fraudelent Financial Reporting, Fraud Hexagon Theory, ASEAN Healthcare Sector
Subjects: A Social Sciences > HC Economic History and Conditions
A Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Manajemen
Depositing User: PUTRI ALIZA DHEA
Date Deposited: 17 Oct 2025 07:17
Last Modified: 17 Oct 2025 07:17
URI: http://eprint.unipma.ac.id/id/eprint/5507

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