Analisis Pengaruh Fraud Hexagon Terhadap Financial Statement Fraud pada Perusahaan Sektor Kesehatan yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023

Abstract

This study aims to examine the effect of the fraud hexagon on financial statement fraud in health sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The population includes all health sector companies listed on the IDX, with 17 companies selected as samples. The research uses quantitative data analyzed through descriptive statistics and logistic regression using SPSS version 31. The results show that external pressure has a negative and significant effect on financial statement fraud. Ineffective monitoring has a positive but not significant effect. Total accrual has a positive and significant effect. Change in director shows a positive but not significant effect. Managerial ownership has a negative and not significant effect, while state-owned enterprise has a positive but not significant effect.