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Author

Rian Abrori

2 papers indexed here

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Open access Oct 2026

Detection of Financial Statement Fraud Using Fraud Hexagon Theory

This study examines indications of financial statement fraud in Indonesian banking companies using the fraud hexagon framework. The framework comprises pressure, capability, collusion, opportunity, rationalization, and ego, operationalized through financial targets, financial stability, external pressure, chief executi...

Nadya Salsabillah, Rian Abrori · 0 citations
Open access Aug 2026

THE INFLUENCE OF PROFESSIONAL SKEPTICISM ON AUDITOR PERFORMANCE: THE ROLE OF PSYCHOLOGICAL WELL-BEING MODERATION

This study aims to analyze the influence of professional skepticism on auditor performance and explore the role of psychological well-being moderation in these relationships. Professional skepticism is a crucial element in the audit process which plays a role in maintaining the objectivity and accuracy of the auditor i...

Selly Hikmatur Rohmah, Rian Abrori, Mohamad Djasuli et al. · 0 citations

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