Analisis Pengaruh Fraud Hexagon dalam Mendeteksi Accounting Irregularities pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2018-2022

Abstract

This study aims to determine and analyze the influence of fraud hexagon on the detection of accounting irregularities in manufacturing companies listed on the Indonesia Stock Exchange in the years 2018-2022. The data used in this study are secondary data obtained from www.idx.co.id and official company websites. The population used consists of 232 companies, and with the purposive sampling method for selecting the sample, 59 companies meeting the sample criteria were identified, resulting in a total of 295 observation units over a 5-year period. The data collection methods include documentation study. The data analysis technique employed is panel data regression analysis using Eviews 12 software. The results of this study indicate that only change in auditor and change in director have a significant positive effect on accounting irregularities. On the other hand, external pressure, nature of industry, frequent number of CEO's picture, and projects with the government do not significantly affect accounting irregularities.