<mets:mets OBJID="eprint_48475" LABEL="Eprints Item" xsi:schemaLocation="http://www.loc.gov/METS/ http://www.loc.gov/standards/mets/mets.xsd http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-3.xsd" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:mods="http://www.loc.gov/mods/v3" xmlns:mets="http://www.loc.gov/METS/" xmlns:xlink="http://www.w3.org/1999/xlink"><mets:metsHdr CREATEDATE="2026-10-09T05:57:51Z"><mets:agent ROLE="CUSTODIAN" TYPE="ORGANIZATION"><mets:name>Repository Universitas Negeri Padang</mets:name></mets:agent></mets:metsHdr><mets:dmdSec ID="DMD_eprint_48475_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:titleInfo><mods:title>Pengaruh Fraud Hexagon terhadap&#13;
Kecurangan Laporan Keuangan pada&#13;
Perusahaan BUMN yang terdaftar di Bursa&#13;
Efek Indonesia Tahun 2020-2023</mods:title></mods:titleInfo><mods:name type="personal"><mods:namePart type="given">Siti Maisyarah</mods:namePart><mods:namePart type="family">Siti Maisyarah</mods:namePart><mods:role><mods:roleTerm type="text">author</mods:roleTerm></mods:role></mods:name><mods:abstract>Penelitian ini bertujuan untuk menguji pengaruh financial target, nature of industry, change of director, change of auditor, frequent number of CEO’s picture dan government project terhadap kecurangan laporan keuangan. penelitian ini menggunakan metode kuantitatif untuk menguji teori serta melakukan analisis terhadap relasi antar variabel. Populasi dalam penelitian ini yaitu perusahaan BUMN yang terdaftar di Bursa Efek Indonesia tahun 2020-2023. Penelitian ini menggunakan metode purposive sampling, terdapat 24 perusahaan selama 4 tahun periode dan menghasilkan 96 data pengamatan. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi logistik. Hasil penelitian dengan menggunakan analisis regresi logistik menunjukkan bahwa variabel financial target, nature of industry, change of auditor, change of director, frequent number of CEO’s picture dan government project tidak berpengaruh positif terhadap kecurangan laporan keuangan.</mods:abstract><mods:classification authority="lcc">HG Finance</mods:classification><mods:originInfo><mods:dateIssued encoding="iso8601">2025-09-10</mods:dateIssued></mods:originInfo><mods:originInfo><mods:publisher>Universitas Negeri Padang;Akuntansi FEB UNP</mods:publisher></mods:originInfo><mods:genre>Thesis</mods:genre></mets:xmlData></mets:mdWrap></mets:dmdSec><mets:amdSec ID="TMD_eprint_48475"><mets:rightsMD ID="rights_eprint_48475_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:useAndReproduction>
<p xmlns="http://www.w3.org/1999/xhtml"><strong>For work being deposited by its own author:</strong>
In self-archiving this collection of files and associated bibliographic
metadata, I grant Repository Universitas Negeri Padang the right to store
them and to make them permanently available publicly for free on-line.
I declare that this material is my own intellectual property and I
understand that Repository Universitas Negeri Padang does not assume any
responsibility if there is any breach of copyright in distributing these
files or metadata. (All authors are urged to prominently assert their
copyright on the title page of their work.)</p>

<p xmlns="http://www.w3.org/1999/xhtml"><strong>For work being deposited by someone other than its
author:</strong> I hereby declare that the collection of files and
associated bibliographic metadata that I am archiving at
Repository Universitas Negeri Padang is in the public domain. If this is
not the case, I accept full responsibility for any breach of copyright
that distributing these files or metadata may entail.</p>

<p xmlns="http://www.w3.org/1999/xhtml">Clicking on the <em>Deposit Item Now</em> button indicates your agreement to these
terms.</p>
    </mods:useAndReproduction></mets:xmlData></mets:mdWrap></mets:rightsMD></mets:amdSec><mets:fileSec><mets:fileGrp USE="reference"><mets:file OWNERID="https://repository.unp.ac.id/id/eprint/48475/1/Siti_Maisyarah_21043060_10618_2025.pdf" SIZE="1369845" ID="eprint_48475_93593_1" MIMETYPE="application/pdf"><mets:FLocat xlink:type="simple" xlink:href="https://repository.unp.ac.id/id/eprint/48475/1/Siti_Maisyarah_21043060_10618_2025.pdf" LOCTYPE="URL"></mets:FLocat></mets:file></mets:fileGrp></mets:fileSec><mets:structMap><mets:div DMDID="DMD_eprint_48475_mods" ADMID="TMD_eprint_48475"><mets:fptr FILEID="eprint_48475_document_93593_1"></mets:fptr></mets:div></mets:structMap></mets:mets>