This study aims to examine and analyze the effect of hexagon fraud which is proxied by
financial stability, financial targets, external pressure, cooperation with government projects …

The financial statement fraud is generally difficult to be detected, because of the various
motivations behind the actions taken. The purpose of this research is to analyze the …

ABSTRACT A financial statement is a result of financial reporting that describes the results of
an entity's financial performance for a specified period. Financial statements can also cause …

The pandemic situation has suppressed various businesses in Indonesia and has provided
opportunities for business actors to practice window dressing for present good company …

This study aims to find and describe the characteristics of fraud that occur in the public sector
in the digital era and develop models of application of Public Sector Accounting to prevent …

This study aims to determine how the influence of pentagon fraud, institutional ownership
and asymmetric information on financial statements fraud. The pentagon fraud factor studied …

Objectives. This study aims to examine Reskino's (2022) heptagon fraud theory, which
encompasses seven dimensions: pressure, opportunity, rationalization, competence …

This study aims to analyze the influence of variable pressure proxied by financial stability,
personal financial need, financial targets, external pressure, the opportunity proxied by …

Tujuan penelitian ini adalah untuk mengetahui apakah financial stability, whistleblowing
system, audit opinion, director change, CEO education, dan CEO duality berpengaruh …

The purpose of this research is to see the effect of pentagon fraud that proxied by financial
targets, nature of the industry, quality of external auditors, change of auditors, number of …