The Effect of Hexagon Fraud Theory on Financial Statement Fraud with Audit Committee As a Moderating Variable [PDF]
Increased competition forces companies to prepare accurate financial statements. However, this situation also encourages unethical practices, such as financial reporting fraud or manipulation.
Hasna, Dinda Aulia, Novianti, Nurlita
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Peran hexagon fraud dalam fraudulent financial reporting
, 2023 Kecurangan laporan keuangan merupakan tindakan yang sengaja dilakukan oleh manajemen dalam bentuk salah saji material dalam laporan keuangan yang merugikan para pihak berkepentingan.
Amalia, Maylinia Putri
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Jurnal Ilmiah Bisnis dan Ekonomi AsiaThis research aims to analyze the factors influencing fraudulent financial reporting (FFR) in healthcare sector companies in ASEAN using the Fraud Hexagon Theory.
Ririh Anggraini Setyahety +2 more
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A Framework for Analyzing Fraud Risk Warning and Interference Effects by Fusing Multivariate Heterogeneous Data: A Bayesian Belief Network. [PDF]
Entropy (Basel), 2023 Hu M, Li X, Li M, Zhu R, Si B.
europepmc +1 more source
Do Fraud Hexagon Components Promote Fraud in Indonesia?
, 2022 This study provides information about the likelihood of the natureof fraud companies so that investors and stakeholders can makebetter decisions. The Beneish model and the fraud theory aretwo well-developed ideas for understanding fraud motivationsand ...
Mabrur, Azas, Alfarago, Dio
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Fraud triangle and earnings management based on the modified M-score: A study on manufacturing company in Indonesia. [PDF]
Heliyon, 2023 Narsa NPDRH +2 more
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Revisiting Fraud Theories in Indonesian Context: A Systematic and Critical Literature Analysis
The Indonesian Accounting ReviewFinancial fraud, ranging from corporate mismanagement to embezzlement of public funds, remains a crucial issue in Indonesia, reflecting systemic weaknesses in governance and regulation.
Ida Kristiana +2 more
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Jurnal ProaksiTujuan Utama - Tujuan penelitian ini adalah untuk mengetahui dampak fraud hexagon theory terhadap Fraudulent Financial statement (FFS), yang diukur dengan Beneish M-Score modifikasi pada sektor pertambangan Indonesia.
Lailatun Usri Noriyah +1 more
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The Effect of Hexagon Fraud Elements on Village Fund Fraud with Religiosity as a Moderating Variable [PDF]
This research is motivated by the many cases of fraud that occur, especially related to village funds which can harm the community and hinder village progress. There is a possibility of village fund fraud in Way Suluh Krui Village.
Eliza, Any +2 more
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Determinants of Financial Statement Fraud Using the Fraud Hexagon Model [PDF]
, 2022 This study aims to obtain empirical evidence about the fraud hexagon theory. The research was conducted on manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period.
Pranyanita, Anak Agung Istri +3 more
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