Hexagon Fraud: Detection of Fraudulent Financial Reporting in State-Owned Enterprises Indonesia
This study aims to detect fraudulent financial reporting using hexagon fraud analysis, including seven factors: financial stability, external pressures, ineffective monitoring, auditor changes, change in director, arrogance, and collusion. The subject of this research is a public company consolidate...
Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
MDPI AG
2022-01-01
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Series: | Economies |
Subjects: | |
Online Access: | https://www.mdpi.com/2227-7099/10/1/13 |