Fraudlent Financial Reporting: Menguji Potensi Kecurangan Pelaporan Keuangan dengan Menggunakan Teori Fraud Hexagon

The purpose of this study was to analyze the effect of Pressure, Capability, Rationalization, Opportunity, Arogance/Ego and Collusion on the potential for fraudlent financial reporting. The research sample is State-Owned Enterprises (BUMN) listed on the Indonesia Stok Exchange for the 2016-2019 period. By using the purposive sampling method, 86 samples were obtained. Multiple Linear Regression was used to analyze the data. The novelty in this study is the use of fraud hexagon theory has not been widely used because it is a renewable theory developed by Vousinas in 2019. Besides, ihe measurment of the collusion variabel in this study used multyple independen Commissioners with other position where no has used this measurement in measuring the potential for fraudlent financial reporting. The results showed that pressure, Capanility and Ego influace the potential for fraudlent financial reporting, while Rationalization, Opportunity adn Collusion did not influance