<> "The repository administrator has not yet configured an RDF license."^^ . <> . . . "DETERMINASI KECURANGAN LAPORAN KEUANGAN DI INDONESIA"^^ . "This study intends to examine the causations of fraudulent financial statement in Indonesia based on The Fraud Hexagon Theory. It uses secondary data from Indonesia’s companies that have history of doing fraudulent financial statement and delisting from Indonesia Stock Exchange, for the year 2010 until 2020. Data analysis was carried out with logistic regression method. The study views the company as a single party that commits fraudulent financial statements. Result shows pressure (ROA), arrogance (CEO dismissal) and collusion (whistle blowing system implementation) statistically have correlation with fraudulent financial statements. To the contrary, other fraud elements such opportunity (numbers of internal auditors), rationalization (total accrual), and capability (good governance implementation), statistically have no correlation with fraudulent financial statement. Simultaneously, all variables used in this study affect fraudulent financial statements.\r\n\r\n\r\nThis study intends to examine the causations of fraudulent financial statement in Indonesia based on The Fraud Hexagon Theory. It uses secondary data from Indonesia’s companies that have history of doing fraudulent financial statement and delisting from Indonesia Stock Exchange, for the year 2010 until 2020. Data analysis was carried out with logistic regression method. The study views the company as a single party that commits fraudulent financial statements. Result shows pressure (ROA), arrogance (CEO dismissal) and collusion (whistle blowing system implementation) statistically have correlation with fraudulent financial statements. To the contrary, other fraud elements such opportunity (numbers of internal auditors), rationalization (total accrual), and capability (good governance implementation), statistically have no correlation with fraudulent financial statement. Simultaneously, all variables used in this study affect fraudulent financial statements."^^ . "2022-07-22" . . . . . "UNIVERSITAS LAMPUNG"^^ . . . "FAKULTAS EKONOMI DAN BISNIS, UNIVERSITAS LAMPUNG"^^ . . . . . . . . <> . <> . <> . <> . . "Lindrianasari"^^ . "Lindrianasari"^^ . "Lindrianasari Lindrianasari"^^ . . "Einde "^^ . "Evana"^^ . "Einde Evana"^^ . . "Sudrajat"^^ . "Sudrajat"^^ . "Sudrajat Sudrajat"^^ . . "NANNY "^^ . "HANDAYANI "^^ . "NANNY HANDAYANI "^^ . . . . . . "DETERMINASI KECURANGAN LAPORAN KEUANGAN DI INDONESIA (File PDF)"^^ . . . "1. ABSTRAK.pdf"^^ . . . "DETERMINASI KECURANGAN LAPORAN KEUANGAN DI INDONESIA (File PDF)"^^ . . . "DETERMINASI KECURANGAN LAPORAN KEUANGAN DI INDONESIA (File PDF)"^^ . . . "3. TESIS FULL TANPA BAB PEMBAHASAN.pdf"^^ . . . "DETERMINASI KECURANGAN LAPORAN KEUANGAN DI INDONESIA (Other)"^^ . . . . . . "lightbox.jpg"^^ . . . "DETERMINASI KECURANGAN LAPORAN KEUANGAN DI INDONESIA (Other)"^^ . . . . . . "preview.jpg"^^ . . . "DETERMINASI KECURANGAN LAPORAN KEUANGAN DI INDONESIA (Other)"^^ . . . . . . "medium.jpg"^^ . . . "DETERMINASI KECURANGAN LAPORAN KEUANGAN DI INDONESIA (Other)"^^ . . . . . . "small.jpg"^^ . . . "DETERMINASI KECURANGAN LAPORAN KEUANGAN DI INDONESIA (Other)"^^ . . . . . . "indexcodes.txt"^^ . . . "DETERMINASI KECURANGAN LAPORAN KEUANGAN DI INDONESIA (Other)"^^ . . . . . . "DETERMINASI KECURANGAN LAPORAN KEUANGAN DI INDONESIA (Other)"^^ . . . . . . "indexcodes.txt"^^ . . . "DETERMINASI KECURANGAN LAPORAN KEUANGAN DI INDONESIA (Other)"^^ . . . . . . "DETERMINASI KECURANGAN LAPORAN KEUANGAN DI INDONESIA (Other)"^^ . . . . . . "DETERMINASI KECURANGAN LAPORAN KEUANGAN DI INDONESIA (Other)"^^ . . . . . . "DETERMINASI KECURANGAN LAPORAN KEUANGAN DI INDONESIA (Other)"^^ . . . . . . "DETERMINASI KECURANGAN LAPORAN KEUANGAN DI INDONESIA (Other)"^^ . . . . . . "lightbox.jpg"^^ . . . "DETERMINASI KECURANGAN LAPORAN KEUANGAN DI INDONESIA (Other)"^^ . . . . . . "preview.jpg"^^ . . . "DETERMINASI KECURANGAN LAPORAN KEUANGAN DI INDONESIA (Other)"^^ . . . . . . "medium.jpg"^^ . . . "DETERMINASI KECURANGAN LAPORAN KEUANGAN DI INDONESIA (Other)"^^ . . . . . . "small.jpg"^^ . . "HTML Summary of #64430 \n\nDETERMINASI KECURANGAN LAPORAN KEUANGAN DI INDONESIA\n\n" . "text/html" . . . "330 Ekonomi" . . . "332 Ekonomi keuangan" . .