Analisis Faktor-Faktor Penentu Kecurangan Laporan Keuangan dengan Pendekatan Fraud Hexagon pada Perusahaan Infrastruktur, Utilitas, dan Transportasi yang Terdaftar di Bursa Efek Indonesia Periode 2018–2020

Abstract

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This study aims to empirically examine the influence of elements in the Fraud Hexagon Model on financial statement fraud in companies in the Infrastructure, Utilities, and Transportation sectors listed on the Indonesia Stock Exchange (IDX) for the 2018–2020 period. The elements tested included stimulus (financial target, external pressure, financial stability), capability (change of directors), collusion (political connections), opportunity (ineffectiveness of supervision), rationalization (change of auditors), and ego (dualism of positions). The results of the analysis showed that all the variables studied, namely financial target, external pressure, financial stability, capability, collusion, opportunity, rationalization, and ego, did not have a significant influence on financial statement fraud in the companies sampled in this study