INTERNAL CONTROL MODERATES THE INFLUENCE OF THE FRAUD HEXAGON ON FINANCIAL STATEMENT FRAUD


 The focus of the research is to investigate internal control in moderating effect variables on elements Fraud Hexagon fraudulent financial reporting. sample was selected using purposive sampling at public companies construction industry Indonesia for period 2016 – 2020. hypothesis tested Multiple Linear Regression Analysis with SPSS. results study indicate that audit fee have a negative statement fraud because low fees make auditors not give greater effort process so risk quality getting lower. Low makes fraudsters believe their behavior will be detected, thereby increasing possibility fraud. Meanwhile, work effectively if employees do same perception as company regarding control.