Results 31 to 40 of about 127,394 (133)
ECONOMICS, 2023 This research aims to analyze the influence of each Hexagon Fraud factor that causes fraudulent financial reporting, namely Pressure, Opportunity, Rationalization, Arrogance, Capability and Collusion based on respondents’ perceptions of the content.
Indriaty Lely, Thomas Gen Norman
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Pengaruh Elemen Fraud Hexagon Theory Terhadap Fraud Laporan Keuangan [PDF]
, 2022 Financial statement fraud is a deliberate of misstatement on the financial report of a company or the omission of amounts or misdisclosures in financial statements to deceive financial statement users. This study aims to analyze the effect of elements of
Bahari, Asniati +2 more
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Kecurangan Laporan Keuangan Dalam Perspektif Fraud Hexagon
Jurnal Akademi Akuntansi, 2023 Purpose: Financial statement fraud is a fraudulent act that causes the largest average loss of Rp11.01 billion per case (ACFE Indonesia, 2020). The purpose of this study is to investigate the effect of financial target, financial stability, external ...
Joga Widyarwo Aditantra, Anis Chariri
doaj +1 more source
Indonesia’s Accounting Fraud Practices: A Literature Study
The Indonesian Accounting Review, 2023 This study aims to review a number of theoretical frameworks regarding the reasons why someone commits fraud by involving the fraud triangle theory, the fraud diamond theory, the fraud pentagon theory, and the fraud hexagon theory.
Rizka Indah Permata Sari Selian +1 more
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THE ADOPTION OF THE HEXAGON THEORY IN MAINTAINING THE FAIRNESS AND INTEGRITY OF FINANCIAL STATEMENTS
Assets: Jurnal Akuntansi dan PendidikanThis study evaluates how the fraud hexagon theory can affect the fairness and integrity of financial statements in state-owned enterprises (SOEs). This study uses the Systematic Literature Review (SLR) method by linking the main elements in the fraud ...
Leonny Noviyana Sakti Pamungkas +3 more
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ANALISIS FINANCIAL STATEMENT FRAUD DENGAN PENDEKATAN FRAUD HEXAGON THEORY [PDF]
, 2022 Raihan Noval Akbar. Analisis Financial Statement Fraud dengan Pendekatan Fraud Hexagon Theory Penelitian ini dilakukan untuk melihat adanya pengaruh dari fraud hexagon theory yang terdiri dari stimulus, capability, collusion, opportunity ...
AKBAR, RAIHAN NOVAL +1 more
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Business Strategy &Development, Volume 9, Issue 2, June 2026.ABSTRACT This study examines fraud hexagon theory's cultural boundary conditions in Thai listed companies, identifying which elements operate universally versus requiring reconceptualization for sustainable governance in relationship‐based Asian economies.
Chutima Uaiphon, Phanthip Yangklan
wiley +1 more source
Fraud Hexagon: Detection of Fraud of Financial Report in State-owned Enterprises in Indonesia
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, 2023 This study aims to identify the potential for fraudulent financial reporting using the Fraud Hexagon approach with pressure, capability, collusion, opportunity, rationalization, and ego indicators.
Sudrajat Sudrajat +2 more
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Fraud Risk Analysis Using Fraud Hexagon Model and Beneish M-Score in the Financial Report of PT Indo Listrik Nusantara Period 2021-2023 [PDF]
The purpose of this study is to analyze and identify the possibility of Fraud in the financial report of PT. Indo Listrik Nusantara. Using a mixed qualitative and quantitative methodology.
Sari, Eko Gumaya, Cahyana
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ANALISIS FRAUD HEXAGON DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD [PDF]
, 2022 Fraud laporan keuangan ialah sebuah perbuatan yang sengaja dilakukan untuk melakukan kecurangan yang diterapkan oleh seorang manajemen guna menyajikan informasi keuangan secara manipulasi supaya kinerja dari manajemen dipandang baik oleh para pemakai ...
Budiyanto, Wahyu, Puspawati, Dewita
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