Pengaruh Fraud Hexagon dalam Mendeteksi Financial Statement Fraud pada Kabupaten dan Kota di Provinsi Sumatera Utara Periode 2020-2023

Abstract

The purpose of this study was to determinate the effect of fraud hexagon on Financial Statement Fraud in the regency and city in North Sumatera Province. This type of research is associative. The sampling method used in this study is saturation sampling and obtained 33 regency and city as sample and 132 total observations. The data used is annual report financial statements of each regency and city obtained by The Audit Board of Indonesia (BPK-RI). The data analysis technique used in this research is logistic regression analysis with EViews 12 software. The variables related to this study are Pressure, Opportunity, Rationalization, Capability, Arrogance, and Collusion as independent variables. Financial Statement Fraud as dependent variables. The result of this study indicate that the probability of Financial Statement Fraud can be triggered by Opportunity, Rationalization, Collusion, and Arrogance. The probability of Financial Statement Fraud is not triggered by Pressure and Capability.