Pengujian Fraud Hexagon Theory terhadap Fraudulent Financial Reporting dan Financial Sustainability
DOI:
https://doi.org/10.58192/profit.v5i1.4261Keywords:
Financial Statement Fraud, Financial Sustainability, Fraud Hexagon, Purposive Sampling, Quantitative MethodsAbstract
This study aims to analyze the effect of financial statement fraud on corporate financial sustainability using the Fraud Hexagon approach in State-Owned Enterprises (SOEs) during the 2020–2025 period. This study employs a quantitative method with a population of 27 SOEs and uses purposive sampling, resulting in 40 observational data points from 8 companies as the research sample. The results show that pressure and arrogance have a positive and significant effect on financial statement fraud, while opportunity has a negative and significant effect. Meanwhile, rationalization, capability, and collusion do not have a significant effect. In addition, financial statement fraud is proven to have a positive and significant effect on financial sustainability, indicating its impact on the company’s financial performance. However, based on the Sobel test results, financial statement fraud is not able to mediate the relationship between the Fraud Hexagon factors and corporate financial sustainability. These findings provide important insights for company management in managing the risk of financial reporting fraud and ensuring healthy financial sustainability in the long term.
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