Pengaruh Fraud Hexagon, Internal Control, Dan Financial Distress Terhadap Pendeteksian Kecurangan Laporan Keuangan
Nugroho Inggil Nugroho,
Murtanto Murtanto
Abstract:This research addresses issues related to the detection of financial statement fraud in non-cyclical consumer companies, focusing on the relationship between the hexagon fraud variables consisting of pressure, opportunity, rationalization, capability, arrogance, and collusions, followed by internal control and financial distress variables on the detection of financial statement fraud as the dependent variable. The analytical method employed by the researcher is multiple linear regression using purposive sampli… Show more
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