Penelitian ini bertujuan untuk menguji pengaruh fraud hexagon (stimulus, opportunity,
rationalization, capability, ego, dan collusion) terhadap fraudulent financial reporting …

The pandemic situation has suppressed various businesses in Indonesia and has provided
opportunities for business actors to practice window dressing for present good company …

The financial report is a report that presents data about the company's finances in a certain
period. The importance of a financial report will be a trigger for company management to …

This study aims to examine the effect of the hexagon fraud theory on fraudulent financial
statements in the transportation and logistics sector in 2017–2021. This study uses a …

The purpose of this study was to determine the effect of stimulus, opportunity, rationalization,
ability, ego, coalition on fraudulent financial statements. The population in this study are …

ANALISIS TEORI HEXAGON FRAUD SEBAGAI PENDETEKSI FINANCIAL STATEMENT
FRAUD Page 1 ANALISIS TEORI HEXAGON FRAUD SEBAGAI PENDETEKSI FINANCIAL …

The importance of the information contained in financial statements often makes
management commit fraudulent practices through earnings management so that the reports …

This research aims to analyze the relevance of fraud hexagon theory against fraudulent
financial statement. The population in this study was all banks listed on the Indonesia Stock …

The background of this research is the number of reported cases has an increasing trend
from 2012-2019 based on data from ACFE. In addition, data from ACFE 2019 shows that …

The purpose of this study is to determine the effect of the fraud hexagon theory on financial
statement fraud. The variables used are external pressure, financial target, capability …