DETERMINAN FRAUDULENT FINANCIAL STATEMENT: PERSPEKTIF TEORI FRAUD HEXAGON PADA PERUSAHAAN INFRASTRUKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022
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Fraudulent Financial Statement memiliki tingkat kejadian rendah dibandingkan dengan penggelapan aset dan korupsi, namun memiliki dampak kerugian median yang signifikan, menunjukkan potensi konsekuensi keuangan serius meskipun frekuensinya terbatas. Penelitian ini bertujuan untuk menguji pengaruh penerapan teori fraud hexagon (stimulus, kesempatan, rasionalisasi, kapabilitas, ego, dan kolusi) terhadap Fraudulent Financial Statement. Data yang digunakan adalah data sekunder dari perusahaan sektor infrastruktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018-2022. Sampel penelitian terdiri dari 45 perusahaan yang dipilih menggunakan teknik purposive sampling. Analisis dilakukan menggunakan regresi logistik biner dengan perangkat lunak EViews 12. Hasil penelitian menunjukkan bahwa komponen kapabilitas, yang diukur dari pergantian susunan direksi, berpengaruh positif signifikan terhadap Fraudulent Financial Statement. Sebaliknya, komponen rasionalisasi, yang diukur dari Total Accruals to Total Assets (TATA), dan komponen kolusi, yang diukur dari koneksi politik, berpengaruh negatif signifikan. Komponen lain, seperti stimulus yang diukur dari target keuangan, kesempatan yang diukur dari ineffective monitoring, dan ego yang diukur dari CEO duality, tidak memiliki pengaruh signifikan terhadap Fraudulent Financial Statement.
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