Analisis Fraud Hexagon dan Tata Kelola Perusahaan Atas Adanya Kecurangan Dalam Laporan Keuangan

Abstract

This study analyzes the influence of Fraud Hexagon and Corporate Governance on fraudulent financial reporting. Independent variables in this study are Fraud Hexagon and corporate governance while dependent variable is fraudulent financial reporting. Samples in this study are state-owned and affiliated entities listed on Indonesia Stock Exchange. Data were analyzed using logistic regression analysis. Test results show that opportunity and rationalization have a very significant effect on fraudulent financial reporting, pressure and capability have a significant effect on fraudulent financial reporting, and collusion has a quite significant effect on fraudulent financial reporting, while arrogance and corporate governance has no effect.