| dc.description.abstract | This study aims to analyze and determine the influence of the
elements of Vousinas Fraud Hexagon Theory in detecting financial
statement fraud in Infrastructure, Utilities, and Transportation Sector
Service Companies listed on the Indonesia Stock Exchange in 2018-
2022. In addition, this study also aims to find out whether Internal
Control can be used as a moderating variable in this research model.
The population of this study is Service Companies in the
Infrastructure, Utilities, and Transportation Sectors consisting of 79
companies. Sample selection was carried out by the purposive sampling
method, so that 44 samples with 220 units of analysis were obtained.
The data used is secondary data derived from the company's financial
statements which can be accessed through the Indonesia Stock
Exchange (www.idx.co.id) website and related company websites.
The results of the study show that partially the variables
Financial Target, External Auditor Quality, CEO Educational
Background, and Political Connection have a significant influence on
Financial Statement Fraud. Meanwhile, the variables Total Accrual to
Total Assets, Managerial Ownership, and Cooperation with
Government Projects have no effect on Financial Statement Fraud.
Meanwhile, the results of the Moderated Regression Analysis test in
this study show that the moderation variable of Internal Control is able
to moderate the influence of Financial Target, External Auditor
Quality, Total Accrual to Total Asset, CEO Educational Background,
Managerial Ownership, and Cooperation with Government Projects
against Financial Statement Fraud in Infrastructure, Utilities, and
Transportation Sector Service Companies listed on the Indonesia Stock
Exchange in 2018-2022. | en_US |
