This research uses the fraud hexagon model to detect potential fraud in annual financial reports in stateowned companies listed on the Indonesian stock exchange for the 2018-2022 period. The aim of the research is to reveal the possibility of potential financial report fraud in state-owned companies listed on the Indonesian stock exchange for the 2018-2022 period. Based on the results of data processing, the value of the coefficient of dilution (McFaddien Rsquaried) is only around 12.50%, so that the variables in this research are only able to provide an influence on this value and the rest is influenced by other variables for the 2018-2022 period. For shareholders, investors and creditors, using this methodology to identify fraudulent corporate financial reporting is very helpful.
Copyrights © 2024