Pengaruh Fraud Hexagon Theory Terhadap Indikasi Fraudulent Financial Reporting (Studi Empiris Pada Sektor Infrastuktur Badan Usaha Milik Negara 2019-2023)

Abstract

This study aims to examine the influence of Fraud Hexagon Theory on the indication of fraudulent financial reporting among State-Owned Enterprises (SOEs) in the infrastructure sector in Indonesia for the period 2019–2023. This quantitative research employs multiple linear regression analysis. The sample consists of 8 infrastructure (SOEs) selected through purposive sampling technique. Data were collected from the companies’ annual reports covering the period 2019 2023. The indication of fraudulent financial reporting was measured using the Dechow F-Score, while the independent variables—pressure, opportunity, rationalization, capability, arrogance, and collusion—were measured using their respective proxies. The results reveal that pressure, capability, arrogance, and collusion have a significant positive effect on the indication of fraudulent financial reporting, whereas opportunity and rationalization show no significant influence. This study is expected to contribute to the strengthening of internal controls and the prevention of fraud within State-Owned Enterprises.