This research aims to examine the fraud hexagon theory in the detection of fraudulent
financial reporting that occurs in a company. According to the hexagon fraud theory, fraud …

This research with a purpose to verify the effect of financial targets, financial stability,
external pressure, supervision effectiveness, external auditor quality, change of auditors …

Penelitian ini memiliki tujuan untuk mengetahui secara empiris pengaruh corporate
governance yang diindikatorkan dengan (dewan komisaris, komite audit, kepemilikan …

The objective of this research is to obtain empirical evidence of the influence of factors that
can affect fraudulent financial reporting. Those factors are financial targets, financial stability …

Purpose This study aims to assess the relationship between internal control weakness and
different types of auditor opinions in fraudulent and non-fraudulent firms. The study's main …

This study aims to test whether good corporate governance, internal control system affects
asset misappropriation with the quality of internal audits as a moderation variable. This …

Financial statement fraud is seen as a rampant problem around the world. Early detection is
one of the ways to curb financial statement fraud, and it has motivated this study to be …

This study aims to analyze the determinants of fraudulent financial statements in the
perspective of crowe’ s fraud pentagon theory at Sharia Commercial Banks in …

Purpose: This study aims to provide empirical evidence of the effect of auditor quality,
financial stability, and financial targets on fraudulent financial reporting. Research …

Tujuan penelitian ini adalah untuk mengetahui bagaimana pengaruh kualitas audit dan
whitleblowing system terhadap pendeteksian fraud pada BPKP Perwakilan Provinsi …