The Role of Institutional Ownership in Detecting Fraudulent Financial Reporting: Fraud Heptagon Model Analysis
Devina Putri Indra Satata,
Imang Dapit Pamungkas,
Anna Sumaryati
et al.
Abstract:This study investigates the impact of seven factors: pressure, opportunity, rationalization, capability, arrogance, ignorance, and greed on Fraudulent Financial Reporting using the Fraud Heptagon model analysis, with Institutional Ownership and the Audit Committee as moderating variables. Focused on state-owned enterprises in Indonesia from 2018 to 2022, purposive sampling yielded 141 samples. Employing regression analysis through Warp PLS software version 8.0, results indicate that opportunity, capability, an… Show more
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