Muhammad Roihan Nursyifa

Fraud Heptagon and Fraudulent Financial Reporting: The Moderating Role of Internal Control

This study examines the effect of the seven elements of the Fraud Heptagon model (pressure, opportunity, rationalization, capability, arrogance, ignorance, and greed) on fraudulent financial reporting, with the Internal Control System (ICS) as a moderating variable. The sample was selected using purposive sampling, com...