PENGARUH FRAUD HEXAGON THEORY TERHADAP KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BEI TAHUN 2019 – 2023

Siska Ramadhani Putri, NIM.: 21108040015 (2025) PENGARUH FRAUD HEXAGON THEORY TERHADAP KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BEI TAHUN 2019 – 2023. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This study aims to determine the effect of fraud hexagon theory consisting of pressure, opportunity, rationalization, capability, arrogance and collusion on financial statement fraud. This study uses the F-score model to see the potential for financial statement fraud. The data used in this study are secondary data from the company's annual report. The population of this study were various industrial sector companies listed on the Indonesia Stock Exchange (IDX) during 2019-2023. The sampling technique used purposive sampling so that the sample obtained was 37 companies. The analysis technique used logistic regression analysis with IBM SPSS 26. The research results from the fraud hexagon show that pressure have a significant positive effect on financial statement fraud. Meanwhile, opportunity, rationalization, capability, arrogance and collusion have no effect on financial statement fraud.

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