SKRIPSI DIGITAL
Analisis Pengaruh Teori Fraud Hexagon terhadap Kecurangan Laporan Keuangan (Studi Kasus pada Perusahaan Sektor Kesehatan yang terdaftar di BEI tahun 2022-2024) = Analysis of the Effect of Hexagon Fraud Theory on Financial Statement Fraud (A Case Study of Companies in the Healthcare Sector Listed on the IDX from 2022-2024)
This study aims to analyze the influence of the Fraud Hexagon on financial statement fraud in
healthcare companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period.
The independent variables used include leverage, nature of industry, total accruals to total assets
(TATA), director experience, CEO duality, and political connections, while the dependent variable
is financial statement fraud, measured using the F-Score.This study employs a quantitative approach
using secondary data obtained from companies’ annual reports and financial statements. The
sample was selected using purposive sampling, resulting in 19 companies with a total of 57
observations. Data analysis was conducted using panel data regression with the aid of EViews 10.
The results show that leverage has a significant negative effect on financial statement fraud, while
TATA and CEO duality have significant positive effects. Meanwhile, nature of industry, director
experience, and political connections do not have a significant effect. This study is expected to
contribute to understanding the factors that influence financial statement fraud from the perspective
of the Fraud Hexagon.
Keyword: Hexagon Fraud, Financial Statemnt Fraud, Healthcare Companies
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