Sukmadilaga, Citra; Winarningsih, Srihadi; Handayani, Tri; … - In: Economies : open access journal 10 (2022) 4, pp. 1-14
This study examined fraudulent financial reporting in the ministerial and governmental institutions in Indonesia. It adopted the hexagon theory that identified six elements (pressure, opportunity, rationalisation, capability, arrogance, and collusion) in determining whether these elements...