Pengaruh Fraud Hexagon Terhadap Kecurangan Laporan Keuangan pada Perusahaan Keuangan dan Perbankan yang Terdaftar di BEI Tahun 2018-2022

Abstract

This research aims to determine the effect of the fraud hexagon on financial statement fraud in financial and banking companies listed on the Indonesian stock exchange in 2018-2022. The data used in this research is secondary data obtained from www.idx.co.id and the company's official website. The population used was 105 companies and using the purposive sampling method in determining the sample, it was obtained that there were 43 companies that met the sample criteria. With 5 years of observation, a total of 215 analysis units were obtained. The data collection method in research uses documentation studies. The data analysis technique used is logistic regression analysis with the help of SPSS 27 software. The results of this research show that only financial stability and ineffective monitoring have a significant positive effect on the accuracy of financial statement fraud. Meanwhile, change in auditor, change in director, frequency of CEO’s Picture and projects with the government have no effect on financial statement fraud.