ANALISIS FRAUD HEXAGON DALAM MENDETEKSI INDIKASI KORUPSI: STUDI KASUS PADA PT TIMAH TBK

This study aims to analyze the application of the Fraud Hexagon model in detecting corruption indicators, focusing on PT Timah Tbk, one of Indonesia's leading mining companies. This model was selected for its more comprehensive approach compared to the Fraud Triangle and Fraud Diamond, incorporating arrogance and collusion — two essential elements that reflect the complexities of modern corruption. The study employs a qualitative approach through case study and thematic analysis, utilizing secondary data from financial reports, audit results, and court rulings. The findings reveal that arrogance plays a significant role as a primary trigger, where individuals in strategic positions develop a sense of superiority and immunity from consequences. Meanwhile, collusion fosters multi- party collaboration, both internally and externally, reinforcing corruption practices and complicating early detection efforts. The study highlights the urgent need to strengthen technology-based internal controls, enhance management accountability, and foster cooperation with independent oversight bodies to dismantle entrenched collusion networks. This research contributes to the development of forensic accounting literature while providing practical insights to improve corporate governance and corruption prevention, particularly within the mining sector and state-owned enterprises.
Keywords: Fraud Hexagon, corruption, corporate governance, collusion, PT Timah Tbk