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Author

Reni Oktavia

2 papers indexed here

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Open access Sep 2026

The Fraud Hexagon and Financial Statement Fraud: The Moderating Role of Independent Commissioners in Indonesian Banking Firms

This study aims to provide empirical evidence regarding the influence of the "Fraud Hexagon" framework on the detection of financial statement fraud in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period, with the independent board of commissioners serving as a moderating variable. T...

Ayunda Putri Permata Sari, Reni Oktavia, Yuztitya Asmaranti · 0 citations
Open access Aug 2026

Trust as a behavioral mechanism linking incentive schemes to budgetary slack: A laboratory experiment

This study examines the role of trust as a behavioral mechanism linking incentive scheme design to budgetary slack. While prior research has shown that incentive schemes influence budgetary slack, most explanations remain grounded in an economic perspective rooted in Agency Theory. This study integrates Agency Theory a...

Delli Maria, F. Dewi, Reni Oktavia · 0 citations

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