BibTex Citation Data :
@article{JAA52003, author = {Yolanda Ridwan}, title = {DETECTION OF FRAUDULENT FINANCIAL STATEMENT USING HEXAGON FRAUD THEORY A LITERATURE REVIEW}, journal = {JURNAL AKUNTANSI DAN AUDITING}, volume = {20}, number = {1}, year = {2023}, keywords = {Financial statement fraud, fraud hexagon.}, 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. }, issn = {2549-7650}, pages = {119--136} doi = {10.14710/jaa.20.1.119-136}, url = {https://ejournal.undip.ac.id/index.php/akuditi/article/view/52003} }
Refworks Citation Data :
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.
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Last update: 2024-11-09 05:49:07
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