Hexagon Fraud: Detection of Fraudulent Financial Reporting in State-Owned Enterprises Indonesia

This study aims to detect fraudulent financial reporting using hexagon fraud analysis, including seven factors: stability, external pressures, ineffective monitoring, auditor changes, change in director, arrogance, and collusion. The subject of this research is a public company consolidated audit report state-owned enterprises. existence conflicting results, the phenomenon reporting, limited theory prompted examine factors that influence reporting. sample was selected sampling technique, with criteria enterprises listed on Indonesia Stock Exchange 2016–2020. method used quantitative, analytical logistic regression analysis. technique purposeful sampling, so number samples 125. results indicate stability pressures have positive effect However, collusion do not affect