pendekatan fraud hexagon terhadap fraudulent financial reporting pada badan …

Fraudulent financial reporting can harm various parties, particularly within the environment of State-Owned Enterprises. This study adopts the Fraud Hexagon theory, an extension of previous fraud theories by adding collusion as one of the causal factors of fraud. The six key elements tested in this study include stimulus (pressure), capability, opportunity, rationalization, ego (arrogance),…