Analysis of Hexagon on Fraudulent Financial Reporting with The Audit Committee and Independent Commissioners as Moderating Variables

Abstract

This study aims to analyze the effect of the fraud hexagon factor on fraudulent financial reporting and the role of the audit committee and independent commissioners in moderating this influence relationship. Design/methodology/approach: The population in this study are all mining sector companies listed on the IDX 2016-2019. The sample of this study was 27 companies with 95 units of analysis taken based on the purposive sampling method. This research uses the logistic regression analysis technique.