Determinan Fraud Hexagon Theory dan Indikasi Financial Statement Fraud

This study aims to test the influence of fraud hexagon theory on financial statement fraud. Elements causative factors based cannot be directly investigated but require proxy variables. Stimulus is projected with stability. Opportunity nature industry and ineffective monitoring. Rationalization by a change auditor. Capability director. Arrogance frequent number CEO's picture. Collution ownership company government or State-Owned Enterprise private company. The was conducted healthcare companies listed Indonesia Stock Exchange during period 2016-2020. Sample selection done using purposive sampling techniques. Data analysis uses regression panel data. Based results showed that variables stability, monitoring, in auditor, picture, state-owned enterprises positively affect Nature director have no effect research provides implications for those who need information about possibility taking into account influencing factors.
 Keyword : Fraud Hexagon Theory; Financial Statement Fraud; Healthcare Company