Pengaruh Elemen Fraud Hexagon Theory Terhadap Fraud Laporan Keuangan
نویسندگان
چکیده
Financial statement fraud is a deliberate of misstatement on the financial report company or omission amounts misdisclosures in statements to deceive users. This study aims analyze effect elements hexagon theory fraud. Hexagon has several elements, namely stimulus, capability, opportunity, rationalization, arrogance, and collusion. The results showed that stimulus terms stability, assessed from external pressure, ego had an fraudulent statements. targets, capability change directors, opportunity ineffective supervision performance monitoring, collusion have no
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ژورنال
عنوان ژورنال: Jurnal Akuntansi dan Ekonomika
سال: 2022
ISSN: ['2089-1768', '2613-9901']
DOI: https://doi.org/10.37859/jae.v12i2.4207