Engaruh Elemen ( S.C.C.O.R.E ) Fraud Hexagon Theory Terhadap Fraudulent Finan…

ABSTRACT This study aims to examine the element (S.C.C.O.R.E) in Fraud Hexagon theory of Fraudulent Financial Reporting. Hexagon Fraud is proxied with six variables consisting of Stimulis / Pressure proxied (external Pressure), Capability is proxied by (change of corporate director) ) Collusion is proxied by (Dualism Position), Opportunity is proxied by (Ineffective Monitoring), Rationali…