Determinants of Financial Statement Fraud Using the Fraud Hexagon Theory Approach
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Abstract
This research was conducted to analyze and determine the effect of financial stability, external pressure, supervision, change of auditors, change of directors, arrogance and collusion from the Fraud Hexagon Theory approach to fraudulent financial statements. The sample of this study were 20 state-owned companies listed on the IDX from 2017 to 2021. The data collection technique used was the documentation method. Data analysis techniques using Descriptive Statistical Analysis, Partial Test (t test) and Simultaneous Test (F Test). The results of the research are based on the results of calculations and analysis of the variables of financial stability, external pressure, supervision, changes in directors, arrogance and collusion have no effect on fraudulent financial statements, while auditor turnover variables have an effect on fraudulent financial statements
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