DETEKSI KECURANGAN LAPORAN KEUANGAN MELALUI ANALISIS ELEMEN-ELEMEN FRAUD HEXAGON

Abstract

This research aimed to examine the effect of the Fraud Heagon Theory stimulus on financial statement fraud. The research was quantitative. The population was Tourism, Hotel, and Restaurant companies listed on the Indonesia Stock Exchange (IDX) 2018-2022. Moreover, purposive sampling was used for the data collection technique. In line with that, there were 11 companies as the sample. Furthermore, the data analysis technique used multiple linear regression with SPSS 27. The result showed that: (1) financial stability had a positive effect on financial statement fraud, (2) financial target affected financial statement fraud, (3) change in director positively affected financial statement fraud, (4) cooperation with the Government had a negative effect on financial statement fraud, (5) nature of industry had negatively affected financial statement fraud, (6) change in auditor negatively affected financial statement fraud, and (7) political connection had a positive effect on financial statement fraud.