Apakah indikasi kecurangan laporan keuangan perbankan dipengaruhi oleh keenam elemen fraud hexagon?

Purpose – This study aims to examine whether the indications of financial statement fraud in the banking sector are influenced by the six elements of the fraud hexagon. Methods – The sample was determined using a purposive sampling technique, resulting in 40 banking companies in Indonesia observ...

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Bibliographic Details
Main Author: Komang Dandy Andriadi
Format: Article
Language:English
Published: Universitas Surabaya FEB, Jurusan Akuntansi 2025-03-01
Series:Akuntansi dan Teknologi Informasi
Subjects:
Online Access:https://journal.ubaya.ac.id/index.php/jati/article/view/7264
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