Penelitian ini bertujuan untuk menganalisis pengaruh Faktor-Faktor Fraud Hexagon yang terdiri dari Target Keuangan, Likuiditas, Pergantian Direksi, Pendidikan CEO, Ketidakefektifan Monitoring, Whistleblowing System, Pergantian Auditor, Opini Audit, Jumlah Foto CEO, Rangkap Jabatan, Koneksi Politik, dan Audit Fee terhadap Fraudulent Financial Statement pada Perusahaan Sektor Kesehatan yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022. Pemilihan sampel menggunakan teknik purposive sampling dan sampel yang digunakan sebanyak 72 data pengamatan. Teknik analisis yang digunakan adalah model regresi logistik dengan menggunakan software SPSS 20. Hasil penelitian secara parsial menunjukkan bahwa target keuangan dan koneksi politik berpengaruh negatif, pendidikan CEO, pergantian auditor, jumlah foto CEO, dan rangkap jabatan berpengaruh positif, serta likuiditas, pergantian direksi, ketidakefektifan monitoring, whistleblowing system, opini audit, dan audit fee tidak berpengaruh terhadap fraudulent financial statement.
Kata Kunci : Target Keuangan, Likuiditas, Pergantian Direksi, Pendidikan CEO, Ketidakefektifan Monitoring, Whistleblowing System, Pergantian Auditor, Opini Audit, Jumlah Foto CEO, Rangkap Jabatan, Koneksi Politik, Audit Fee, Fraud Hexagon, Fraudulent Financial Statement.

This research aims to analyze the influence of Hexagon Fraud Factors consisting of Financial Targets, Liquidity, Change of Directors, CEO Education, Monitoring Ineffectiveness, Whistleblowing System, Change of Auditor, Audit Opinion, Number of CEO Photos, Multiple Positions, Political Connections, and Audit Fees regarding Fraudulent Financial Statements in Health Sector Companies Listed on the Indonesia Stock Exchange in 2020-2022. The sample selection used a purposive sampling technique and the sample used was 72 observation data. The analysis technique used is a logistic regression model using SPSS 20 software. Partial research results show that financial targets and political connections have a negative effect, CEO education, change of auditor, number of CEO photos, and concurrent positions have a positive effect, as well as liquidity, change of directors, the ineffectiveness of monitoring, whistleblowing systems, audit opinions and audit fees have no effect on fraudulent financial statements.
Keywords: Financial Targets, Liquidity, Change of Directors, CEO Education, Monitoring Ineffectiveness, Whistleblowing System, Change of Auditor, Audit Opinion, Number of CEO Photos, Multiple Positions, Political Connections, Audit Fee, Fraud Hexagon, Fraudulent Financial Statement.