Detection of Potential Financial Statement Fraud Using the Fraud Hexagon Model Approach (Empirical Study of LQ 45 Companies Listed on the IDX in 2018–2022)
Ahmad Nurkholik, Yenny Ernitawati & Roni · Asian Journal of Economics, Business and Accounting · 2024
The researcher intends to assess and identify fraudulent financial reporting by examining LQ 45 index companies listed on the Indonesia Stock Exchange for the period 2018–2022. The fraud hexagon, which consists of pressure, opportunity, capability, rationalization, arrogance, and...
Open access
Research Article
10.9734/ajeba/2024/v24i31254