PENGARUH FRAUD HEXAGON MODEL TERHADAP KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN BUMN SEKTOR NON-KEUANGAN

Laela Sa’bana Rani, NIM.: 20108040017 (2025) PENGARUH FRAUD HEXAGON MODEL TERHADAP KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN BUMN SEKTOR NON-KEUANGAN. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This study aims to analyze the effect of the Fraud Hexagon Model on financial statement fraud in non-financial sector BUMN companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2023 period. The independent variables in this study consist of financial pressure, change of directors, effective monitoring, auditor turnover, CEO narcissism, and political connections. In this study, financial statement fraud as the dependent variable is measured by the Beneish M-score model. This study uses secondary data sourced from annual reports published by the company. The research sample was obtained as many as 110 unbalanced panel data from 19 non-financial sector BUMN companies selected using purposive sampling technique. The results showed that partially financial pressure, effective monitoring, and auditor turnover have an effect on financial statement fraud. Moreover, the change of directors, CEO narcissism, and political connections have no effect on financial statement fraud.

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