DETEKSI FRAUDULENT FINANCIAL REPORTING MENGGUNAKAN FRAUD HEXAGON THEORY (STUDI EMPIRIS PADA SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2021) [PDF]
, 2023 This study aims to empirically analyze the effect of pressure, capability, collusion, opportunity, rationalization, and arrogance on fraudulent financial reporting.
Nurrohmah, Annisa Hajar
core
Pengaruh Dimensi Fraud Hexagon terhadap Financial Statement Fraud
Jurnal Kajian Akuntansi, 2022 The purpose of this research is to analyze the influence of fraud factors of fraud hexagon (S.C.C.O.R.E) towards fraudulent financial statement. Fraudulent financial statement is measured by using Beneish M-Score Model.
Anitaria Siregar, Etty Murwaningsari
doaj +1 more source
PENGARUH FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL REPORTING
Jurnal Riset Akuntansi dan Keuangan, 2022 This study is a quantitative study that aims to analyze the effect of the fraud pentagon on fraudulent financial reporting. Pentagon fraud is measured by financial target (ROA), financial stability (ACHANGE), external pressure (LEV), financial need (OSHIP) as a proxy for pressure.
Rezianti, Marsheilla Aisyah +2 more
openaire +2 more sources
PENGARUH TEKANAN KETAATAN DAN AUDIT INTERNAL TERHADAP PERILAKU KECURANGAN PELAPORAN KEUANGAN
Jurnal Reksa, 2018 This study examines the effect of obedience pressure and internal audit function on fraudulent financial reporting behavior. Realities and previous studies have shown the strong effect of obedience pressure on fraudulent financial reporting behavior ...
Lulu Nafiati
doaj +1 more source
The effect of applying COSO-ERM model on reducing fraudulent financial reporting of commercial banks in Jordan [PDF]
Banks and Bank Systems, 2018 This study aims to test the effect of applying the model of the Committee Sponsoring Organizations for enterprise risk management (COSO-ERM) on reducing fraudulent financial reporting in commercial banks operating in Jordan.
Abdul Aziz A. Abdul Rahman +1 more
doaj +1 more source
The analysis of the factor that causes fraudulent financial reporting with fraud diamond
Jurnal Akuntansi dan Auditing Indonesia, 2019 The purpose of this study is to obtain empirical evidence of the influence of the elements of fraud diamond namely: pressure, opportunity, rationalization, and capability on fraudulent financial reporting.
Ni Komang Astri Yulistyawati +2 more
doaj +1 more source
Jurnal Akuntansi Indonesia, 2020 Every public company must implement corporate governance structure effectively to minimize cases of fraudulent financial reporting. This opinion is based on the many cases of fraud that occur in public companies whose effects are slowly undermining the ...
Retno Tri Handayani
doaj +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
doaj +1 more source
Managerial ability and fraudulent financial reporting regard to the moderating effect of government affiliates corporate and auditor's class [PDF]
فصلنامه بورس اوراق بهادار, 2020 This research investigates the relationship Managerial ability and fraudulent financial reporting regard to the moderating effect of government affiliates corporate and auditor's class, using data from 105 listed companies in the period from 1387 to 1396.
meysam doaei, elham gohari
doaj +1 more source
DETEKSI FRAUDULENT FINANCIAL REPORTING MENGGUNAKAN FRAUD PENTAGON
Ultimaccounting : Jurnal Ilmu Akuntansi, 2021 Abstract— The purpose of this research is to analyze the effects of variables, which were derived from the Fraud Pentagon framework, on earnings management. Beneish M-Score was used to measure earnings management, which serves as a proxy fraudulent financial reporting. The independent variables consist of financial target, financial stability, external
Stevanus Pangestu, Carla Carla
openaire +2 more sources