Asia Pacific Fraud Journal
Vol 6, No 1: Volume 6, No. 1st Edition (January-June 2021)

The Association Between Fraud Hexagon and Government’s Fraudulent Financial Report

Ryan Aviantara (Magister Accounting, Trisakti University Jakarta)

Article Info

Publish Date
30 Jun 2021

Abstract

This paper aims to analyze the determinant factors of Vousinas S.C.C.O.R.E model asrenowned as Fraud Hexagon against the Fraudulent Financial Report (FFR) which measured by Dechow F-Score. The population in this study is government company from the consolidated audited report of Ministry if SOE’s (State Owned Enterprises) along 5 years with purposive sampling technique according to the largest assets. By using the logistic regression statistic method, the empirical evidence of this study shows that S.C.C.O.R.E model has ability to affect the FFR. However this paper evolve breakthrough variables through E-Procurement, Change in Audit Committee,Whistleblowing System, CEO Education and CEO Military whichcanbe exploredfurther on the next research.

Copyrights © 2021




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Asia Pacific Fraud Journal
Website

Abbrev

apf

Publisher

Association of Certified Fraud Examiners Indonesia Chapter

Subject

Economics, Econometrics & Finance Social Sciences

Description

ASIA PACIFIC FRAUD JOURNAL (APFJ) firstly published by Association of Certified Fraud Examiners (ACFE) Indonesia Chapter in 2016. APFJ registered on CrossRef, then every article published di APFJ has Digital Object Identifier (DOI). APFJ published research and review articles. APFJ also published ...