Results 11 to 20 of about 5,496,213 (107)
Hexagon Fraud Theory Analysis on Financial Statement Fraud [PDF]
Indonesian Interdisciplinary Journal of Sharia EconomicsThe purpose of this study is to investigate the effect of Hexagon Fraud Theory (financial stability, external pressure, financial targets, nature of the industry, ineffective supervision, external auditor quality, auditor turnover, director turnover ...
Ratu Persada Pahlevi Pasca Mahardika +1 more
doaj +2 more sources
THE ADOPTION OF THE HEXAGON THEORY IN MAINTAINING THE FAIRNESS AND INTEGRITY OF FINANCIAL STATEMENTS [PDF]
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
doaj +2 more sources
The Effect of Hexagon Fraud Theory Components of Academic Fraud for Accounting Department Students with Gender as a Control Variable [PDF]
, 2023 Academic fraud refers to dishonest and unethical behavior exhibited by individuals in the academic realm, primarily for personal gain. Such fraudulent activities can harm the public’s perception of college graduates.
Firmansyah, Muh Fitrah Ananda +1 more
core +1 more source
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
core +1 more source
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
core +2 more sources
The Association Between Fraud Hexagon and Government’s Fraudulent Financial Report [PDF]
, 2021 This paper aims to analyze the determinant factors of Vousinas S.C.C.O.R.E model asrenowned as Fraud Hexagon against the Fraudulent Financial Report (FFR) which measured by Dechow F-Score.
Aviantara, Ryan
core +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
doaj +1 more source
Mine closure, social disruption, and crime in South Africa
The Geographical Journal, Volume 188, Issue 3, Page 383-400, September 2022., 2022 Contrary to the findings of international studies, we found that whose where mining was in decline had some of the highest crime rates, Our research shows that mine decline and closure can contribute to social disruption. Abstract The international literature links mining booms with social disruption.
Lochner Marais +4 more
wiley +1 more source
[Retracted] Rural Financial Decision Support System Based on Database and Genetic Algorithm
Wireless Communications and Mobile Computing, Volume 2022, Issue 1, 2022., 2022 With the development of society and economy, the rural financial institution system mainly includes cooperatives and political and commercial rural financial institutions, and they are supplemented by agricultural insurance, guarantee, securities and other nonfinancial organizations to improve their own functions.
Jingbo Yu, Hongwei Cui, Rashid A Saeed
wiley +1 more source
Jurnal Akademi Akuntansi, 2023 Purpose: This study aims to determine the influence of elements from the fraud hexagon theory and characteristics of audit committees on detecting financial statement fraud.
Astri Hardirmaningrum, Abdul Rohman
doaj +1 more source