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All Journal Tauhidinomics
Naupally, Mohamad Arya
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Model Pendekatan Kecurangan Laporan Keuangan dengan Aalisis Heptagon Fraud Naupally, Mohamad Arya
Tauhidinomics: Journal of Islamic Banking and Economics Vol 3, No 2 (2023)
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/thd.v5i1.49091

Abstract

The purpose of this study, to examine the effect of heptagon fraud on fraudulent financial statements. The population in this study is a consumer goods industry sector manufacturing company for the period 2019 - 2024, with purposive sampling obtained as many as 222 sample data. This study uses the PLS - SEM analysis method using SmartPLS 3.0 software. Results of this study indicate that pressure, opportunity, and rationalization have a significant effect on fraudulent financial statements. Meanwhile, competence, arrogance, culture, and social assistance funds don’t have a significant effect on fraudulent financial statements.
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