Pendekatan Fraud Heptagon Theory Dalam Mendeteksi Kecurangan Pelaporan Keuang…

ABSTRACT This study aims to analyze the effect of the fraud heptagon theory model; pressure, opportunity, rationalization, ability, ego, ignorance, and greed on fraudulent financial reporting using the F-Score model measurement in State-Owned Enterprises (BUMN) registered and listed on the Indonesia Stock Exchange (IDX) in 2020-2023. The method used in this study is a quantitative approach wit…