The purpose of this study to examine the effect Profitability, Firm Size, Auditor’s Opinion, Reputation Public Accounting on Timeliness Reporting Financial Statement. In Logistic Regression is carried out with significance 5% 39 sample mining companies IDX during period 2017-2019. Profitability measured by ROE, Size ln asset total, Audit’s Opinion and Rep-utation are dummy variable. This resear...

Financial statement fraud has received a lot of attention over the past few years and will continue to become concern because financial can appear in various forms such as hiding assets, exaggerating sales profits, understating liabilities costs. Even once deceptive fraudulent accounting practices are initiated, whole system manipulation be used maintain appearance sustainability. reports by sh...

The purpose of this research is to analyze the effect hexagon fraud theory; stimulus, opportunity, rationalization, capability, ego, collusion, company size on financial statement in energy sector companies listed Indonesia Stock Exchange 2016-2020 using F-Score model as a measurement. This study uses sample 39 with total 186 observations. multiple regression analysis techniques. results indica...