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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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Autore principale: Komang Dandy Andriadi
Natura: Artigo
Lingua:Inglês
Pubblicazione: Universitas Surabaya FEB, Jurusan Akuntansi 2025-03-01
Serie:Akuntansi dan Teknologi Informasi
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Accesso online:https://journal.ubaya.ac.id/index.php/jati/article/view/7264
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