UNMASKING FINANCIAL DECEPTION: UNRAVELING THE FRAUD HEXAGON’S INFLUENCE ON DETECTING FINANCIAL STATEMENT FRAUD IN INDONESIAN PUBLIC COMPANIES

This study examines the influence of fraud hexagon on likelihood financial statement in Indonesian public companies with stock values below IDR 100 that were listed Indonesia Stock Exchange (IDX) from 2018 to 2020. The population comprises sixty for three consecutive years IDX. objective sampling technique was employed select a sample 48 met research criteria, resulting 144 observations. Data analysis performed using logistic regression. findings reveal stability and change auditors significantly impact identifying fraud, while targets, changes directors, collusion, inefficient monitoring, frequency C.E.O. photos show no influence. These results provide valuable insights detecting preventing low values.