PENGARUH HEXAGON FRAUD THEORY DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN (STUDI PERUSAHAAN MANUFAK-TUR SUB SEKTOR FOOD AND BAVARAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA 2016 – 2020)

Abstract

This research aimed to examine the effect of the Fraud Hexagon Theory on financial statement farud. The research sample used manufacturing in the food and Beverages sub sector which was listed on Indonesia Stock Exchange (IDX) during the 2016-2020 period. The research sample collection used a purposive sampling method. Based on the deter mined criteria it obtained 15 companies with a total of 75 observations data. However, in 75 data there were 8 outlier data so that it tested 67 observations data. Morever, the research analysis technique used multiple linear regressions analysis with the instrument SPSS 25 version. The research result concluded that: (1) Financial targets had a positive effect on financial statement fraud. (2) Financial stability did not affect the financial state-ment fraud. (3) nature of industry had a negative effect on the financial statement fraud. (4) Ineffective monitoring had a positive effect on the financial statement fraud. (5) Change in auditor did not affect the financial statement fraud. (6) Change in directors did not affect the financial statement fraud. (7) Political connection had a positive effect on financial statement fraud. (8) Frequent Number of CEO’S pictures did not affect the financial statement fraud. (9) Project with the government had a positive effect on the the financial statement fraud.