Analisis Model Fraud Hexagon Dalam Mendeteksi Potensi Kecurangan Laporan Keua…

This research aims to analyze the effect of fraud hexagon model consisting of stimulus, opportunity, rationalization, capability, ego and collusion on fraudulent financial reporting in BUMN sector companies listed on the Indonesia Stock Exchange (BEI) 2016-2020. The hexagon fraud model is development of the pentagon fraud theory whose research is still very limited. So it is hoped that this…