Achmad, Tarmizi; Ghozali, Imam; Helmina, Monica … - In: Economies : open access journal 11 (2023) 1, pp. 1-17
The purpose of this study was to examine the potential for fraudulent financial reporting using the fraud hexagon theory factors such as stimulus (financial target, financial stability, and external pressure), capability (change in director), collusion (total board of commissioners who have...
