ABSTRACT Fraud Hexagon on Financial Statement Fraud with Accounting Complexity as a Moderating Variable in Financial Sector Companies Financial statement fraud is a form of fraud that has a significant impact on corporate sustainability and public trust, particularly in the financial sector. This study aims to analyze the influence of the six elements of the Fraud Hexagonpressure, opportunity, …
This reasearch aims to examine the influance of financial stability, external pressure, industry conditions, and audit opinion on financial statement fraud used fraud score. This research uses quantitative method. The population in this research was 46 banking companies listed on the Indonesian Stock Exchange in 2018-2022. The sample used in this research consisted of 140 samples. The sampling …
This reasearch purpose to examine the influance of variabel fraud pentagon that contain by pressures, opportunity, rationalzation, capability and arrogance on financial statement fraud uses fraud score. This reasearch uses quantitative method. By using purposive sampling this reasearch contain by 17 companies during five year result 85 sampel. The statistic method is multiple linier regression …
This research examines the relationship factors into consideration auditing in detecting fraudulent financial reporing. Its analyst is based on respondent ’s answers obtained from 4 banks in Palembang. This research used 3 independent variables, namely the condition of entity, human resources molivation, and the attitude of management. The dependent variable is fraud detect. In this research,…
This research was aimed yo exmine the influence of auditor competence, professional sceptism and time pressure on the ability of auditors to detect fraudlent financial steatments. This research used primary data which collected by distributing quetsionnaires to auditors who works in the Public Accountant Office of the Southern Sumatera Region. This research is a quantitative approach and used m…