87 Determinan Fraud Hexagon Theory dan Indikasi Financial Statement Fraud Ni Made Wilantari 1 Dodik Ariyanto 2 1,2 Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia *Correspondences: madewilantari28@gmail.com ABSTRAK Penelitian bertujuan untuk menguji determinan fraud hexagon theory dan indikasi financial statement fraud. Elemen fraud hexagon theory tidak dapat diteliti secara langsung namun membutuhkan variabel proksi. Presure diukur melalui financial stability. Opportunity diukur melalui nature of industry dan ineffective monitoring. Rationalization diproksikan dengan change of auditor. Capability diukur melalui change of director. Arrogance diukur melalui frequent number of CEO’s picture. Collution diukur melalui perusahaan yang dimiliki oleh pemerintah. Pengujian dilakukan pada perusahaan healthcare yang tercatat pada Bursa Efek Indonesia dalam rentang waktu 2016-2020. Sampel dipilih dengan menggunakan teknik purposive sampling. Analisis data menggunakan regresi data panel. Berdasarkan hasil analisis menunjukkan bahwa variabel financial stability, ineffective monitoring, change in auditor, frequent number of CEO’s picture, dan state-owned enterprises memiliki pengaruh positif pada financial statement fraud. Nature of industry dan change of director tidak memiliki pengaruh pada financial statement fraud. e-ISSN 2302-8556 Vol. 33 No. 1 Denpasar, 26 Januari 2023 Hal. 87-103 DOI: 10.24843/EJA.2023.v33.i01.p07 PENGUTIPAN: Wilantari, N. M., & Ariyanto, D. (2023). Determinan Fraud Hexagon Theory dan Indikasi Financial Statement Fraud. E- Jurnal Akuntansi, 33(1), 87-103 RIWAYAT ARTIKEL: Artikel Masuk: 19 Mei 2022 Artikel Diterima: 27 Juli 2022 Kata Kunci: Fraud Hexagon Theory; Financial Statement Fraud; Perusahaan Healthcare. Determinants of Fraud Hexagon Theory and Indications of Financial Statement Fraud ABSTRACT The study aims to test the determinants of fraud hexagon theory and indications of financial statement fraud. The fraud hexagon theory element cannot be researched directly but requires proxy variables. Presure is measured through financial stability. Opportunity is measured through the nature of industry and ineffective monitoring. Rationalization is proxied by a change of auditor. Capability is measured through a change of director. Arrogance is measured through the frequent number of CEO's picture. Collution is measured through companies owned by the government. Testing was carried out on healthcare companies listed on the Indonesia Stock Exchange in the 2016-2020 period. Samples were selected using purposive sampling techniques. Data analysis using panel data regression. Based on the results of the analysis, it shows that the variables of financial stability, ineffective monitoring, change in auditors, frequent number of CEO's picture, and state-owned enterprises have a positive influence on financial statement fraud. The nature of industry and change of directors have no influence on financial statement fraud. Keywords: Fraud Hexagon Theory; Financial Statement Fraud; Healthcare Company. Artikel dapat diakses : https://ojs.unud.ac.id/index.php/Akuntansi/index