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DETERMINAN FRAUD HEXAGON THEORY TERHADAP FRAUDULENT FINANCIAL STATEMENT: PENDEKATAN BENEISH M-SCORE MODIFIKASI

Jurnal Proaksi
Tujuan 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, Alif Faruqi Febri Yanto   +1 more
doaj   +1 more source

Fraud hexagon dalam motif melakukan kecurangan akademik

, 2023
Kecurangan (fraud) terkhusus di bidang akademik menjadi tantangan bagi setiap institusi pendidikan. Setiap kecurangan memiliki motif yang melatarbelakangi. Salah satu kerangka kerja yang menjelaskan motif kecurangan adalah fraud hexagon. Oleh karena itu,
Theotama, Gracella, Waskita, Yeremia Denny, Hapsari, Aprina Nugrahesthy Sulistya   +2 more
core   +1 more source

Examining the Relationship Between the Elements of the Fraud Hexagon and Fraudulent Financial Reporting [PDF]

Pizhūhish/hā-yi ḥisābdārī-i mālī
The present study seeks to identify the relationships between fraud hexagon elements of fraud and fraudulent financial reporting. In order to achieve this goal, data related to companies listed on the Tehran Stock Exchange during the years 2014 to 2019 ...
mohammadhosein setayesh, Marzieh Yousefinejad, mina sadeghi   +2 more
doaj   +1 more source

DIGITAL GOVERNANCE AS A CONDITIONAL ANTI-FRAUD MECHANISM: THE INTERACTIVE EFFECTS OF ELECTRONIC PROCUREMENT, ELECTRONIC GOVERNMENT, AND BERAKHLAK ORGANIZATIONAL CULTURE

Jurnal Ilmiah Ilmu Terapan Universitas Jambi
Fraud in public procurement remains a persistent governance problem despite the widespread implementation of digital systems in the public sector.
Rika Henda Safitri, Didik Susetyo, Yulia Saftiana, Hasni Yusrianti   +3 more
doaj   +1 more source

Medicaid fraud

, 2003
Title from cover of PDF document (viewed Aug.
Ohio. Health Care Fraud Section.
core  

Financial distress and fraud hexagon theory components on financial statement fraud [PDF]

This study aims to examine the effect of financial distress and the components of the Fraud Hexagon Theory on financial statement fraud among insurance companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period.
Rasmini, Ni Ketut, Githayoni, I.G.A. Kade Amanda, Yasa, Gerianta Wirawan, Sujana, I Ketut, Erawati, Ni Made Adi, Putra, I Nyoman Wijana Asmara   +5 more
core   +1 more source

THE ROLE OF GENDER IN THE AUDIT COMMITTEE AS A MODERATOR ON THE DETERMINANTS OF INDICATIONS OF FINANCIAL STATEMENT FRAUD IN BANKING: A FRAUD HEXAGON PERSPECTIVE

SAR (Soedirman Accounting Review): Journal of Accounting and Business
This research aims to empirically prove the factors that lead the board of directors to commit financial statement fraud. These factors are explained and interpreted based on the elements found in the fraud hexagon theory.
I Wayan Juliarta, Anantawikrama Tungga Atmadja, Desak Nyoman Sri Werastuti   +2 more
doaj   +1 more source

Managing Potential Fraud in Palembang Hospitals’ Health Insurance Implementation: A Qualitative Study in Indonesia

Jurnal Jaminan Kesehatan Nasional
Fraud poses a major threat to the integrity of Indonesia’s National Health Insurance–Healthy Indonesia Card (JKN-KIS) program, affecting health financing, hospital quality, and institutional reputation.
Melda Emilya, Misnaniarti Misnaniarti, Rizma Adlia Syakurah, Hadi Pratomo   +3 more
doaj   +1 more source

Fraud triangle and earnings management based on the modified M-score: A study on manufacturing company in Indonesia. [PDF]

Heliyon, 2023
Narsa NPDRH, Afifa LME, Wardhaningrum OA.   +2 more
europepmc   +1 more source

An examination of the factors influencing fraud tendencies in village governance in Indonesia

Journal of Accounting and Investment
Research aims: This study aims to analyze the effect of individual morality on accountability, responsibility, and transparency, and how these three variables affect the tendency of fraud in village government management.
Kiky Puji Lestari, Wahyu Manuhara Putra
doaj   +1 more source