TEKANAN INDUSTRI DAN RASIONALISASI SEBAGAI DETERMINAN KUNCI DALAM PERSPEKTIF FRAUD HEXAGON TERHADAP KECURANGAN LAPORAN KEUANGAN

Abstract

The purpose of this study is to obtain empirical evidence regarding factors that can encourage the probability of fraudulent financial statements. Some of the factors in this study are financial stability, industry conditions, rationalization, external pressure, capability, effective monitoring, and arrogance. The research objects in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2021 to 2023. Sampling was carried out using a purposive sampling method by setting five sample criteria, and 73 were obtained companies as research samples. The data analysis method used is logistic regression. The results of this study indicate that rationalization positively encourage the probability of fraudulent financial statements, industry conditions negatively encourage the probability of fraudulent financial statements, and financial stability, external pressure, capability, effective monitoring, and arrogance do not encourage the probability of fraudulent financial statements.