DETERMINAN FRAUD HEXAGON THEORY TERHADAP FRAUDULENT FINANCIAL STATEMENT: PENDEKATAN BENEISH M-SCORE MODIFIKASI

DETERMINAN FRAUD HEXAGON THEORY TERHADAP FRAUDULENT FINANCIAL STATEMENT: PENDEKATAN BENEISH M-SCORE MODIFIKASI

Tujuan Utama - Tujuan penelitian ini adalah untuk mengetahui dampak fraud hexagon theory terhadap Fraudulent Financial statement (FFS), yang diukur dengan Beneish M-Score modifikasi pada sektor pertambangan Indonesia. Metode - Teknik purposive sampling digunakan dalam penentuan sampel, dan dipero...

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Bibliographic Details
Main Authors: Lailatun Usri Noriyah, Alif Faruqi Febri Yanto
Format: Article
Language:English
Published: Faculty of Economics and Business, Universitas Muhammadiyah Cirebon 2025-05-01
Series:Jurnal Proaksi
Subjects:
fraud
hexagon fraud theory
modified beneish m-score
financial statement fraud
mining company
Online Access:https://e-journal.umc.ac.id/index.php/JPK/article/view/7040
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https://e-journal.umc.ac.id/index.php/JPK/article/view/7040

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