Fraud Hexagon dan Analisis Tata Kelola Perusahaan Terhadap Potensi Kecurangan Dalam Laporan Keuangan

Muhammad An’im Khoirul Basyar, Nur Diana, Afifudin Afifudin

Abstract


Financial reports have importance in evaluating company performance and decision making. In Indonesia, especially for state-owned companies and other public companies, preparing financial reports every period is an obligation that must be complied with. However, often the presentation of financial reports does not comply with applicable regulations, which has the potential to lead to fraud that is detrimental to the company. This research is a quantitative study which aims to investigate the Fraud Hexagon and Corporate Governance Analysis of Potential Financial Report Fraud in state-owned companies in Indonesia. The research method involves analysis of secondary data from the 2020-2022 period on state-owned companies listed on the IDX. The research results show that the arrogance factor has a positive influence on financial report fraud. However, the factors of pressure, opportunity, rationalization, capability, collusion and corporate governance are not significant in influencing financial statement fraud. The implications of this research suggest that state-owned companies increase supervision of CEO power to reduce the risk of fraudulent financial statements.

Keywords: Financial reports, financial statement fraud, fraud hexagon, corporate governance, state-owned companies

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