Pengujian Fraud Heptagon dan Manajemen Laba Berdasarkan Modified Beneish M-Scorepada Perusahaan Manufaktur

Authors

  • Tandry Whittleliang Hakki Universitas Bunda Mulia, Jakarta, Indonesia
  • Elvina Arianti Universitas Bunda Mulia, Jakarta, Indonesia
  • Elvira Ariani Universitas Bunda Mulia, Jakarta, Indonesia

DOI:

https://doi.org/10.38035/jim.v4i4.1279

Keywords:

Kecurangan Laporan Keuangan, Beneish M Score, Fraud Heptagon

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Fraud Heptagon terhadap kecurangan laporan keuangan. Jenis data yang digunakan pada penelitian ini adalah data primer berupa laporan keuangan perusahaan yang dijadikan sampel. Metode penelitian yang digunakan dalam penelitian ini adalah metode penelitain kuantitatif. Sampel dipilih dengan menggunakan metode purposive sampling. Untuk pengujian hipotesis, penelitian ini menggunakan analisis regresi linier berganda. Berdasarkan hasil penelitian yang pada penelitian ini adalah Stabilitas Keuangan berasosiasi terhadap kecurangan laporan keuangan, Tekanan Eksternal berasosiasi terhadap kecurangan laporan keuangan, Target Keuangan berasosiasi terhadap kecurangan laporan keuangan, Ineffective Monitoring berasosiasi terhadap kecurangan laporan keuangan, Rasionalisasi berasosiasi terhadap kecurangan laporan keuangan, Kemampuan berasosiasi terhadap kecurangan laporan keuangan, Arogansi berasosiasi terhadap kecurangan laporan keuangan, Kolusi berasosiasi terhadap kecurangan laporan keuangan, Greed berasosiasi terhadap kecurangan laporan keuangan.

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Published

2025-10-21

How to Cite

Hakki, T. W., Elvina Arianti, & Elvira Ariani. (2025). Pengujian Fraud Heptagon dan Manajemen Laba Berdasarkan Modified Beneish M-Scorepada Perusahaan Manufaktur. Jurnal Ilmu Multidisiplin, 4(4), 2345–2355. https://doi.org/10.38035/jim.v4i4.1279

Issue

Vol. 4 No. 4 (2025): Jurnal Ilmu Multidisplin (Oktober - November 2025)

Section

Articles

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Copyright (c) 2025 Tandry Whittleliang Hakki Hakki, Elvina Arianti, Elvira Ariani

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