Analisa kecurangan laporan keuangan dengan perspektif teori Fraud Hexagon
C Preicilia, I Wahyudi, A Preicilia - Fair Value: Jurnal Ilmiah …, 2022 - journal.ikopin.ac.id
Tujuan penelitian ini adalah untuk mengetahui apakah financial stability, whistleblowing
system, audit opinion, director change, CEO education, dan CEO duality berpengaruh …
system, audit opinion, director change, CEO education, dan CEO duality berpengaruh …
The Analysis of Fraudulent Financial Statements Prevention Using Hexagon's Fraud and Government Internal Auditor as Moderating Variable in Local Government in …
FM Suprapto, D Agustia - Forum for Development Studies, 2023 - Taylor & Francis
This study aims to examine the six components of hexagon fraud which include: financial
pressure, change of leadership, whistleblowing system, auditor opinion, education of head …
pressure, change of leadership, whistleblowing system, auditor opinion, education of head …
Model Konseptual Peran Financial Stability, Ineffective Monitoring, Rasionalisasi dan Kemampuan Terhadap pendeteksian Fraud
R Rahayu, H Kusuma - ISOQUANT: Jurnal Ekonomi …, 2023 - garuda.kemdikbud.go.id
Laporan keuangan dipergunakan oleh pihak ketiga untuk pengambilan keputusan.
Informasi tersebut harus relevan dan terhindar dari salah saji material. Salah satu penyebab …
Informasi tersebut harus relevan dan terhindar dari salah saji material. Salah satu penyebab …
Financial Statement Fraud Detection: The Hexagon Fraud Model Approach
Y Yulianti, RN Sari, A Santoso, M Ekdjaja… - Atestasi: Jurnal Ilmiah …, 2024 - jurnal.feb-umi.id
The purpose of this study is to examine the likelihood of financial statement fraud using the
fraud hexagon model, including pressure (financial stability), opportunity (ineffective …
fraud hexagon model, including pressure (financial stability), opportunity (ineffective …
Analysis of Hexagon Fraud Model, the SCCORE Model Influencing Fraudulent Financial Reporting on State-Owned Companies of Indonesia
L Indriaty, GN Thomas - Economics, 2023 - sciendo.com
This research aims to analyze the influence of each Hexagon Fraud factor that causes
fraudulent financial reporting, namely Pressure, Opportunity, Rationalization, Arrogance …
fraudulent financial reporting, namely Pressure, Opportunity, Rationalization, Arrogance …
Explain the perspective of social exchange in the willingnees to Whistleblowing of accounting misconducts in the shadow of dark personality traits of fianacial monitors
G Heydari, H Nikoomaram, B Banimahd… - Journal of Accounting …, 2022 - jaa.shirazu.ac.ir
IntroductionThe aim of this study is to test the social exchange perspective of willingness to
do whistleblowing on financial misconducts along with the five variables of dark personality …
do whistleblowing on financial misconducts along with the five variables of dark personality …
Moderation of Corporate Governance in Financial Statement Fraud Investigation with the Sccore Model
Objective: The purpose of this study was to determine the effect of stimulus, capability,
collusion, opportunity, rationalization, and ego on financial statement fraud moderated by …
collusion, opportunity, rationalization, and ego on financial statement fraud moderated by …
Deteksi Fraudulent Financial Statement melalui Dechow F-Score dengan Pemoderasi Firm Size
C Mentari, E Indriani - Owner: Riset dan Jurnal Akuntansi, 2024 - owner.polgan.ac.id
Financial statement fraud is common in Indonesia, especially in the financial sector. The
focus of this research is to evaluate whether the six elements of the fraud hexagon theory …
focus of this research is to evaluate whether the six elements of the fraud hexagon theory …
Peran Good Corporate Governance terhadap Kecurangan Laporan Keuangan: Perspektif Fraud Pentagon pada Kementerian dan Lembaga Pemerintah
D Kurniawan, R Reskino - Kompartemen: Jurnal Ilmiah …, 2023 - jurnalnasional.ump.ac.id
Penelitian ini bertujuan untuk menguji dampak elemen fraud pentagon model terhadap
kecurangan laporan keuangan dan menganalisis peran good corporate governance dalam …
kecurangan laporan keuangan dan menganalisis peran good corporate governance dalam …
Faktor-Faktor yang Memengaruhi Financial Statement Fraud
AS Nuraya, NS Fachriyah - Studi Akuntansi dan …, 2024 - journal.prasetiyamulya.ac.id
Meskipun peristiwa kecurangan laporan keuangan (financial statement fraud) menempati
kuantitas terjadi paling rendah dalam survei yang dilakukan ACFE pada 2022, namun total …
kuantitas terjadi paling rendah dalam survei yang dilakukan ACFE pada 2022, namun total …