Ananda Rinaldy, Reza (2025) Pengaruh Fraud Hexagon, Audit Delay Terhadap Fraudulent Financial Statement Dengan Financial Distress Sebagai Variabel Moderasi Pada Perusahaan Transportasi Dan Logistik Yang Terdaftar Di Bei (2020- 2022). Other thesis, Universitas Islam Riau.

Text 205310144.pdf - Submitted Version Restricted to Registered users only Download (1MB) | Request a copy

Abstract

This study uses financial strain as a moderating variable to examine the relationship between Hexagon Fraud and Financial Statement Fraud. The sample comprises 32 companies in the transportation and logistics sector listed on the Indonesia Stock Exchange for the 2020– 2022 period. SEM-PLS was utilized for data analysis. The findings indicate that the danger of financial statement fraud is increased by financial pressure, ineffective monitoring, changes in the director or auditor, ego, and collusion. Financial distress strengthens the effect of auditor and director changes but does not moderate the effect of Ego and Collusion. These findings emphasize the importance of internal control and financial risk management to prevent fraud.

Actions (login required)

View Item