Pengaruh Dimensi Fraud Hexagon terhadap Financial Statement Fraud

Abstract The purpose of this research is to analyze the influence of fraud factors of fraud hexagon (S.C.C.O.R.E) towards fraudulent financial statement. Fraudulent financial statement is measured by using Beneish M-Score Model. There are six variables of fraud hexagon in this study that are consid...

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Bibliographic Details
Main Authors: Anitaria Siregar, Etty Murwaningsari
Format: Article
Language:Indonesian
Published: Lembaga Penelitian Universitas Swadaya Gunung Jati 2022-12-01
Series:Jurnal Kajian Akuntansi
Online Access:http://jurnal.ugj.ac.id/index.php/jka/article/view/6799