Deteksi Financial Statement Fraud Dengan Analisis Fraud Hexagon (Studi Empiri…

ABSTRACT This study aims to analyze the effect of external pressure, personal financial need, change in director, state-owned enterprises, nature of industry, ineffective monitoring, change in auditor, frequent number of CEO’s picture on the financial statement fraud. An empirical study on manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The sample used in this st…