Escalate: Economics and Business

The Influence of Fraud Star on Financial Report Fraud with Audit Quality as a Moderating Variable (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period 2021 – 2024)

Financial statement fraud can undermine the credibility of accounting information and harm stakeholders. This study aims to analyze the association between Fraud Star elements and financial statement fraud, with audit quality as a moderating variable. A quantitative approach was employed using secondary data from finan...

Does Competence Deter Financial Statement Fraud? The Moderating Role of Morality and Audit Committee Governance

Financial statement fraud remains a serious threat because it causes large losses and is difficult to detect, especially in the pharmaceutical sub-sector, which has a history of financial reporting manipulation. This study aims to analyze the effect of competence on financial statement fraud and to examine whether mora...

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...

The Impact of the Fraud Triangle and Corporate Governance on Financial Statement Fraud at Metal and Mineral Companies Listed on the Indonesia Stock Exchange for the 2020–2024 Period

This study examines the effect of the Fraud Triangle (Pressure, Rationalization, Opportunity) and corporate governance mechanisms—Rights and Equitable Treatment of Shareholders, Sustainability and Resilience, Disclosure and Transparency, and Responsibility of the Board—on Financial Statement Fraud (FSF) in listed metal...

Escalate: Economics and Business

FRAUD STAR THEORY: DETECTION OF FINANCIAL STATEMENT FRAUD

Financial Statement Fraud Detection aims to determine whether or not fraud exists in the presented financial statements. This study was conducted to determine the influence of Personal Financial Need, Change in Director, Effective Monitoring, Change in Auditor, and Lack of Integrity on Financial Statement Fraud. The da...