The Analysis Of Fraud Hexagon Towards Earnings Management

Introduction: The COVID-19 pandemic has emerged and is still raging around the world as can be seen from severity of pandemic, it led to rampant fraud committed by many corporations, especially in Indonesia. According a survey conducted RSM Indonesia (2020), 80% respondents stated that midst was increasing their own organizations. Although least common type financial statement fraud, losses incurred are quite large. most cases occurred banking sector 2020. formulation research problem author wrote examine more deeply impact hexagon factor on determined discretionary accruals. Objective: This study aims determine effect correlation all proxies using accruals listed Stock Exchange (IDX) 2018-2020. Methods: design quantitative with descriptive correlational methods, multiple linear regression analysis. Results: findings this stability nature industry rationalization have positive significant Meanwhile, personal needs, targets, capabilities, collusion negative insignificant In addition, external pressure, effective monitoring ego/arrogance Conclusion: conclusion follows: 1. Stimulus measured stability, opportunity industry, total accrual assets ratio towards earnings management Exchange.