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ANALYZING FRAUD DETECTION OF FINANCIAL STATEMENTS USING FRAUD HEPTAGON MODEL: A CASE STUDY IN NON-FINANCIAL CORPORATES IN INDONESIA Utama,

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This study aims to examine the influence of pressure, opportunity, rationalization, capability, collusion, arrogance and obsession on fraudulent of financial statements in Indonesian non-financial corporates. The method conducted in this research is quantitative method. The population of the research consists of Indonesian non-financial corporates in 2020-2022. The sample in this study was taken using purposive sampling technique in which total samples obtained are 76 samples with a total of 228 observations. The independent variables consist of pressure, opportunity, rationalization, capability, collusion, arrogance and obsession, while the dependent variable consists of fraudulent financial statement. The study uses secondary data which acquired through documentation technique. The data was analysed using panel data regression technique by using STATA 14 software. The data panel model that was chosen is Common Effect Model (CEM). The results indicated that pressure, opportunity, capability, collusion, arrogance and obsession didn’t influence the fraudulent of financial statement, while rationalization has positive relationship toward fraudulent financial statement.

Availability
Inventory Code Barcode Call Number Location Status
2507000380T165072T1650722024Central Library (Reference)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T1650722024
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya.,
Collation
xviii, 122 hlm.; ilus.; tab.; 29 cm.
Language
Indonesia
ISBN/ISSN
-
Classification
657.450 7
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Prodi Akuntansi, Fakultas Ekonomi
Pemeriksaan Laporan Keuangan--Auditing
Specific Detail Info
-
Statement of Responsibility
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No other version available

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