DETECTION OF FRAUDULENT FINANCIAL STATEMENT USING HEXAGON FRAUD THEORY A LITERATURE REVIEW

Yolanda Arvilia Ridwan

doi:10.14710/jaa.20.1.119-136

DOI: https://doi.org/10.14710/jaa.20.1.119-136

DETECTION OF FRAUDULENT FINANCIAL STATEMENT USING HEXAGON FRAUD THEORY A LITERATURE REVIEW

*Yolanda Arvilia Ridwan - Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Pancasila, Indonesia, Indonesia

Citation Format:

Abstract

This research aims to provide information about how the detection of financial statement fraud that can occur in Indonesia is related to the hexagon theory of fraud. This research uses a systematic literature review methodology in detecting fraudulent financial statements. Found 20 articles between 2011-2021 on google scholar. purposive sampling is used in this article. The results of this literature research can help future researchers to develop more in-depth fraud research in the future. Some of the variables that appear in the selected articles can be a reference for subsequent researchers regarding fraudulent financial statements, such as expanding the object, expanding the scope of the investigation, and adding research factors.

Fulltext View|Download

Keywords: Financial statement fraud, fraud hexagon.

Article Metrics:

Article Info

Section: Articles

Language : EN

In Volume 20, Nomor 1, Tahun 2023

Recent articles

THE INFLUENCE OF MANAGERIAL ABILITY TOWARDS ACCOUNTING CONSERVATISM (A Study in Non-Cyclical Companies Listed on IDX) DETERMINANTS OF INTEGRATED REPORTING AND ITS IMPACT ON FIRM VALUE: LITERATURE REVIEW DETERMINANTS OF AUDIT QUALITY IN THE PUBLIC SECTOR More recent articles

Most cited articles

PENGAWASAN UNTUK PEMBERANTASAN KORUPSI PENGAWASAN IMPELEMENTASI “GREEN ACCOUNTING” BERBASIS UNIVERSITY SOCIAL RESPONSIBILITIES (USR) DI UNIVERSITAS NEGERI SEMARANG SERTA STUDI KOMPARASI UNIVERSITAS SE-KOTA SEMARANG PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DAN KARAKTERISTIK CORPORATE GOVERNANCE PADA SEKTOR FINANSIAL PENGARUH KARAKTERISTIK PEMERINTAH DAERAH TERHADAP KEPATUHAN PENGUNGKAPAN WAJIB DALAM LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris pada Kabupaten/Kota di Indonesia) ANALISIS FAKTOR-FAKTOR PENENTU KUALITAS AUDIT DENGAN MORAL JUDGMENT SEBAGAI PEMODERASI (STUDI PADA BPK RI PERWAKILAN PROVINSI MALUKU UTARA) More cited articles

Last update:

No citation recorded.

Last update: 2024-11-24 03:09:00

No citation recorded.

Authors who publish with this journal agree to the following terms:

Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).