Financial statement fraud based on Hexagon Fraud Approach

Financial statement fraud based on Hexagon Fraud Approach

This study aims to determine the effect of fraud hexagons on fraudulent financial statements. The objects of this research are food and beverage companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The sampling technique used was purposive sampling with a total of 13 companies....

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Bibliographic Details
Main Authors: Prima Apriwenni, Elis Sondang Dasawati, Chrysolyte Thalia Abigail
Format: Article
Language:English
Published: Indonesian Institute for Counseling, Education and Therapy (IICET) 2023-09-01
Series:JPPI (Jurnal Penelitian Pendidikan Indonesia)
Subjects:
fraud hexagon, financial statement, financial statement fraud
Online Access:https://jurnal.iicet.org/index.php/jppi/article/view/2583
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