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Submitted
December 26, 2022
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March 18, 2023
Published
March 20, 2023
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Abstract

The purpose of this study was to determine the effect of stimulus, opportunity, rationalization, ability, ego, coalition on fraudulent financial statements. The population in this study are state-owned companies listed on the IDX for 2016-2020. Sampling using purposive side. In order to obtain a sample of 12 companies. The type of data used is secondary data with documentation. Data analysis used logistic regression analysis. The results showed that stimulus, ego, coalition had a positive and significant effect on fraudulent financial statements, opportunity had a negative and significant effect on fraudulent financial statements, rationalization and ability had no effect on fraudulent financial statements

Keywords

Stimulus, Opportunity, Rationalization, Ability, Ego, Coalition, Financial Statement Fraud

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How to Cite
Sumbari, S. ., Kamaliah, K., & Fitrios, R. (2023). ANALISIS MODEL FRAUD HEXAGON DALAM MENDETEKSI POTENSI KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN BUMN : ANALYSIS OF FRAUD HEXAGON TO DETECT FRAUD ON FINANCIAL STATEMENT . CURRENT: Jurnal Kajian Akuntansi Dan Bisnis Terkini, 4(1), 179–196. https://doi.org/10.31258/current.4.1.179-196
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