This study aims to determine the effect of the fraud hexagon model, namely stimulus (pressure) proxied by financial stability, opportunity (opportunity) proxied by ineffective monitoring, rationalization (rationalization) proxied by change in auditor, capability (ability) proxied by change in director, ego ( arrogance) is proxied by the frequent number of CEO's picture, and collusion is proxied…
This study aims to determine the effect of the fraud hexagon model, namely stimulus (pressure) proxied by financial stability, opportunity (opportunity) proxied by ineffective monitoring, rationalization (rationalization) proxied by change in auditor, capability (ability) proxied by change in director, ego ( arrogance) is proxied by the frequent number of CEO's picture, and collusion is proxied…
Penelitian ini merupakan penelitian empiris yang berujuan untuk mengetahui pengaruh fraud hexagon terhadap kecurangan laporan keuangan pada perusahaan pertambangan di Bursa Efek Indonesia dalam Indeks Saham Syariah Indonesia (ISSI) untuk periode 2017-2019. Penelitian ini menggunakan pendekatan kuantitatif dengan mengolah data sekunder yang terdapat laporan keuangan perusahaan. Penguji…