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Nabila Nur Maulida

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Open access Sep 2026

Peran Fraud Hexagon, Komite Audit dan Manajemen Risiko dalam Mendeteksi dan Mencegah Kecurangan Laporan Keuangan: Bukti Empiris dari Sektor Perbankan

This study aims to analyze the effects of the fraud hexagon, audit committees, and risk management on financial statement fraud in banking companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. Financial statement fraud was measured using the Beneish M-Score. This quantitative study used secondary dat...

Nabila Nur Maulida, Dien Noviany Rahmatika, E. Yunita · 0 citations

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