2023
DOI: 10.22219/jaa.v6i4.30208
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Kecurangan Laporan Keuangan Dalam Perspektif Fraud Hexagon

Joga Widyarwo Aditantra,
Anis Chariri

Abstract: Purpose: Financial statement fraud is a fraudulent act that causes the largest average loss of Rp11.01 billion per case (ACFE Indonesia, 2020). The purpose of this study is to investigate the effect of financial target, financial stability, external pressure, changes in directors, the number of CEO photos and government projects on financial statement fraud. Effective monitoring and external audit quality are the moderating variables in this research. The moderating variable is used to determine whether it can… Show more

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