This study aims to determine the effect of Debt to Equity Ratio (DER), Return On Equity Ratio (ROE), Price Earning Ratio (PER), Earning Per Share (EPS) on Health Sector Companies listed on the Indonesia Stock Exchange in 2020-2023. The population in this study were all health sector companies listed on the IDX. The number of samples collected was 17 companies with 5 years of observation (85 observation data) that met the criteria. The analysis method used was the classical assumption test, multiple linear regression analysis, while hypothesis testing used Simultaneous and Partial tests. The results of this study indicate that DER has a positive and significant to stock prices, ROE is not affects stock prices, PER does not influence on stock prices, EPS has a positive and significant influence on stock prices.
 

This study aims to determine the effect of the Fraud Hexagon on Financial Statement Fraud in Companies in the Health Sector listed on the Indonesia Stock Exchange (IDX) in 2020-2023. The sample in this study was a Health Company using the Purposive Sampling technique so that 19 companies were obtained with 4 years of observation (76 observation data) that met the criteria. The analysis method used in this study is the classical assumption test, multiple linear regression analysis, and hypothesis testing with the help of SPSS V30 For Windows software. Data collection methods are by documentation and literature study. The results of the study concluded that partially opportunity has an effect and pressure, rationalization, capability, arrogance and collusion do not affect financial statement fraud. Simultaneously pressure, opportunity, rationalization, capability, arrogance and collusion affect financial statement fraud.