Publikasi

ACFE. (2024). The Nations Occupational Fraud 2024?: A Report To The Nations.

Aji, N. F. K. (2025). Pengaruh Faktor Fraud Hexagon Terhadap Kecurangan Laporan Keuangan Pada Sektor Consumer Non – Cyclicals. Jurnal, 6(1), 120 138. Albrecht, C. O., Holland, D. V., Skousen, B. R., & Skousen, C. J. (2021). The Significance of Whistleblowing as an Anti-Fraud Measure. Journal of Forensic and Investigative Accounting, 13(1), 1–13.

Alfina, D. F., & Amrizal, A. (2020). Pengaruh Faktor Tekanan, Peluang, Rasionalisasi, Kompetensi, dan Arogansi Terhadap Kecurangan Laporan Keuangan. Akuntabilitas, https://doi.org/10.15408/akt.v13i1.14497 13(1), 63–76.

Alifa, R., & Rahmawati, M. I. (2022). Analisis Teori Hexagon Fraud Sebagai Pendeteksi Financial Statement Fraud. Jurnal Ilmu Dan Riset Akuntansi.

Andi Yaumil Bay R Thaifur. (2023). Studi Kualitatif Fraud Pelayanan Kesehatan?: Literature Review. Media Publikasi Promosi Kesehatan Indonesia (MPPKI), 6(6), 1065–1073. https://doi.org/10.56338/mppki.v6i6.3522

Arwani, A. (2024). Grand Theory: Esensi Ilmu Sosial dan Ekonomi. In Eureka Medika Aksara Anggota Ikapi Jawa Tengah No 225/JTE/2021 (Vol. 11, Issue 1). Eureka Media Aksara. https://repository.penerbiteureka.com/publications/568470/grand-theory esensi-ilmu-sosial-dan-ekonomi Association of Certified Fraud Examiners Indonesia. (2019). Survei Fraud Indonesia 2019. In ACFE indonesia.or.id/survei-fraud-indonesia/ Indonesia Chapter. https://acfe Azizah, W. (2024). Can The Components of The Fraud Hexagon Detect Fraudulent Financial Reporting?? Golden Ratio of Finance Management, 4(2), 78–86. Azizah, W., Murni, Y., & Utami, R. R. (2022). Pengaruh Financial Target, Ineffective Monitoring, Pergantian Auditor, dan Perubahan Direksi Terhadap Kecurangan Laporan Keuangan. Widyakala: Journal of Pembangunan Jaya University, 9(2), 99. https://doi.org/10.36262/widyakala.v9i2.572 Bagas, A., Rajendra, D., & Sugianto, J. Y. (2024). Fraud Problems in International Company Financial Reports. International Journal of Economics, Commerce, and Management, 3, 120–126. https://doi.org/10.62951/ijecm.v1i3.101 Deliana, D., Rahman, A., Oktalia, R. R.(2022). Fraud Detection Of Financial Statements With Diamond Fraud Analysis. Jurnal Aset (Akuntansi Riset), 14(1), 33–41. Dewi, C. K., & Yuliati, A. (2022). Pengaruh Fraud Hexagon Terhadap Kecurangan Laporan Keuangan ( Studi Empiris Pada Perusahaan Makanan dan Minuman 137 138 Yang Terdaftar di BEI ) P-ISSN?: 2579-969X?; E-ISSN?: 2622-7940. Jurnal Riset Terapan Akuntansi. Dewi, R., & Luthan, E. (2023). Al-Kharaj?: Jurnal Ekonomi , Keuangan & Bisnis Syariah Al-Kharaj?: Jurnal Ekonomi , Keuangan & Bisnis Syariah. 5(5), 2680–2696. https://doi.org/10.47467/alkharaj.v5i Fadhilah, N. H. K., Agustin, T. S., Novitasari, S. A., Mulyadi, W., & Paulina, E. (2021). Analisis Kecurangan Laporan Keuangan Dalam Perspektif Fraud Pentagon. Jurnal Aktiva?: Riset Akuntansi Dan Keuangan, 5(2), 92–109. Faiqoh, E., & Ardiansyah, A. (2022). Pengaruh Whistleblowing System dan Tata Kelola Terhadap Kemampuan Mendeteksi Kecurangan Laporan Keuangan Perusahaan Manufaktur. In Search, https://doi.org/10.37278/insearch.v21i2.532 21(2), 162–169. Fitriana, Saepudin, D., & Agus Santoso, R. (2021). Fraud Diamond Theory Detect Financial Statement Fraud in Manufacturing Companies on The Indonesia Stock Exchange. International Business and Accounting Research Journal, 5(2), 93–105. http://journal.stebilampung.ac.id/index.php/ibarj Frian, J., Sihombing, T., F-score, D., & Triangle, F. (2023). Fraud triangle dalam mendeteksi kecurangan pada laporan keuangan perusahaan yang mendapat notasi. 2023, 589–604. Gunawan, W., & Tjandrawan, D. I. (2025). As-Syirkah?: Islamic Economics & Financial Journal. As-Syirkah: Islamic Economics & Financial Journal, 4, 164–179. https://doi.org/10.56672/assyirkah.v4i1.437 Hardika, I., Balqis, N., & Machdar, N. M. (2024). Pengaruh Financial Stability, Nature Of Industry, Dan Change In Auditor Terhadap Financial Statements Fraud. Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen, 3(3), 72–89. https://doi.org/10.30640/inisiatif.v3i3.2565 Hasna, D. A., & Novianti, N. (2024). The Effect of Hexagon Fraud Theory on Financial Statement Fraud with Audit Committee As a Moderating Variable. Asia Pacific Fraud Journal, https://doi.org/10.21532/apfjournal.v9i2.350 9(2), 295–307. Indriyanto, E., Giyanti, Kartini, Syamsudin, & Arifudin. (2021). Determinants of Financial Statement Fraud?: Research Fraud Diamond Theory ( Empirical Study on Manufacturing Company listed on the Stock Exchange ). 58, 302 308. Jannah, V. M., & Rasuli, M. (2021). Pendekatan Vousinas Fraud Hexagon Model dalam Mendeteksi Kecurangan Pelaporan Keuangan. Studi Akuntansi Dan Keuangan Indonesia, 4(1), 1–16. Julia, J., & Yunita, A. (2022). The Effect of Hexagon Fraud in Detecting Fraud Financial Statements (Empirical Study on Financial Sector Companies Listed on the Indonesia Stock Exchange 2017-2021). International Journal of 139 Multidisciplinary: Applied Business and Education Research, 3(10), 2112 2124. https://doi.org/10.11594/ijmaber.03.10.23 Khamainy, A. H., Amalia, M. M., Cakranegara, P. A., & Indrawati, A. (2022). Financial Statement Fraud: The Predictive Relevance of Fraud Hexagon Theory. Journal of Accounting and Strategic Finance, 5(1), 110–133. https://doi.org/10.33005/jasf.v5i1.249 Kharisma Hardiyanti, & Kania Nurcholisah. (2023). Pengaruh Kualitas Pelaporan Keuangan dan Debt Maturity terhadap Efisiensi Investasi. Jurnal Riset Akuntansi, 1–10. https://doi.org/10.29313/jra.v3i1.1759 Larum, K., Zuhroh, D., & Subiyantoro, E. (2021). Fraudlent Financial Reporting?: Menguji Potensi Kecurangan Pelaporan Keuangan dengan Menggunakan Teori Fraud Hexagon. AFRE Accounting and Financial Review, 4(1), 82–94. https://doi.org/https://doi.org/10.26905/afr.v4i1.5957 Maharani, & Mahmudah, H. (2021). Pengaruh Bystander Effect , Whistleblowing , Dan Perilaku Etis Terhadap Financial Statement. 18(2). Maiyarni, R., Herawaty, N., & Fitriyani, D. (2014). Pengaruh Penerapan International Financial Reporting Standards (Ifrs) Terhadap Nilai Perusahaan. Jurnal Manajemen Terapan Dan https://doi.org/10.22437/jmk.v3i1.1855 Keuangan, 3(1), 381–386. Masruroh, S., & Carolina, A. (2022). Beneish Model: Detection of Indications of Financial Statement Fraud Using CEO Characteristics. Asia Pacific Fraud Journal, 7(1), 85–101. https://doi.org/10.21532/apfjournal.v7i1.258 Meidijati, Murwaningsari, E., & Mayangsari, S. (2025). Transformation of the hexagon fraud model ( S . C . C . O . R . E . L . L Model ): moderated by social media as a whistleblowing system information channel. Uncertain Supply Chain Management, 13, 595–612. https://doi.org/10.5267/j.uscm.2024.12.002 Natalia, E., & Kuang, T. M. (2023). Pengujian Fraud Triangle Theory Dalam Menjelaskan Kecurangan Laporan Keuangan. Owner: Riset & Jurnal Akuntansi, 7(April), 1752–1764. Novarina, D., & Triyanto, D. N. (2022). Jurnal Akuntansi dan Keuangan ( JAK ) Pengaruh Fraud Hexagon Terhadap Kecurangan Laporan Keuangan Pada Perusahaan LQ 45 Yang Terdaftar di Bursa Efek Indonesia Periode 2016 2020. Jurnal Akuntansi Dan Keuangan (JAK), 10(2), 182–193. Nurbaiti, A., & Putri, A. A. (2023). Mendeteksi Kecurangan Laporan Keuangan. 6(1), 215–228. Oktariyanti, D. R., & Zaenuddin, M. (2022). Pengaruh Fraud Diamond terhadap Kecurangan Laporan Keuangan. Jurnal Akuntansi, Ekonomi Dan Manajemen Bisnis, 10(2), 100–110. Pamungkas, I. D., & Sukma, S. F. (2022). Menguji Potensi Kecurangan Pelaporan 140 Bisnis Keuangan Dengan Menggunakan Teori Fraud Hexagon. Jurnal Akuntansi Dan Krisnadwipayana, 9(c), https://doi.org/http://dx.doi.org/10.35137/jabk.v9i3.764 864–875. Pangestu, A. D., Oktavia, R., & Amelia, Y. (2020). Pendeteksian kecurangan laporan keuangan dengan menggunakan model Beneish M-Score?: perspektif Fraud Diamond ( Detecting financial statement fraud using. Jurnal Akuntansi, Keuangan, Dan Manajemen (Jakman), 1(4), 301–313. Pasaribu, D., Situmorang, C. V., Darmayanti, N., Triyani, Y., Heningtyas, O. S., Astuti, E. B., Syamil, A., Wardhana, A., Indriani, I. K., Syarif, S. M., Amru, M., Sulaksono, H., Rachmanu, E. D., Setiawan, G., Halawa, F., Sundari, A., & Silvera, D. L. (2023). Metodologi Penelitian Akuntansi dan Manajemen Pendekatan Kuantitatif (Y. Welly (ed.); Issue December). Media Sains Indonesia. https://www.researchgate.net/profile/Ahmad Syamil/publication/376799054_Metodologi_Penelitian_Akuntansi_dan_Man ajemen_Pendekatan_Kuantitatif/links/65890fe70bb2c7472b09d7c5/Metodol ogi-Penelitian-Akuntansi-dan-Manajemen-Pendekatan-Kuantitatif.pdf Prasetyani, D. A., Tarjo, T., Muhammad, E., & Said, J. (2023). The Role of Narcism in The Detection of Financial Fraud: A Systematic Literature Review. Akrual: Jurnal Akuntansi, 15(1), 2085–9643. https://doi.org/10.26740/jaj.v15n1.p63 76 Preicilia, C., Wahyudi, I., & Preicilia, A. (2022). Analisa kecurangan laporan keuangan dengan perspektif teori Fraud Hexagon. 5(3), 1467–1479. Purnamasari, D., Tahir, R., Ismail, I. H., Suharman, H., Maryanti, L., Hermawan, M. S., Andriana, N., Putuhena, H., Silviana, Fitriana, R., Christina, V., Tresnawati, R., & Waty, E. (2023). Metodologi Penelitian Akuntansi (E. & Sepriano (ed.); 1st ed., Issue December). PT. Sonpedia Publishing Indonesia. Purnamasari, P., Nurcholisah, K., Nurleli, N., & Lasmanah, L. (2024). The Role of Fraud Diamond in Detecting Fraudulent Financial Statements. KnE Social Sciences, 2024, 220–235. https://doi.org/10.18502/kss.v9i24.16838 Purnomo, R. A. (2016). Analisis Statistik Ekonomi dan Bisnis Dengan SPSS. In P. C. Ambarwati (Ed.), Cv. Wade Group (1st ed.). CV. WADE GROUP. Puspadini, M. (2024). Mantan Dirut dan Direktur Indofarma Jadi Tersangka Manipulasi Lapkeu. CNBC Indonesia. https://www.cnbcindonesia.com/market/20240919194946-17 573146/mantan-dirut-dan-direktur-indofarma-jadi-tersangka-manipulasi lapkeu Puspitadewi, E., & Sormin, P. (2018). Pengaruh Fraud Diamond Dalam Mendeteksi Financial Statement Fraud (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014 – 2016). Jurnal Akuntansi, 12(2),146–162. http://ejournal.atmajaya.ac.id/index.php/JARA/article/view/86 141 Rachmawati, A., & Raharja, S. (2023). Determinants of Financial Reporting Fraud in the Perspective of Fraud Hexagon. EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi Dan Bisnis, https://doi.org/10.37676/ekombis.v12i1.4875 12(1), 37–52. Revelin, M., & Septian, E. (2024). Studi Literatur?: Relevansi Diamond Fraud Theory Dalam Menilai Perilaku Fraud. Jurnal Manajemen, Bisnis Dan Akuntansi, 3(1), https://doi.org/https://doi.org/10.58192/profit.v3i1.1696 236–248. Rezeki, F. G. (2022). Analisis Pengaruh Fraud Pentagon Model Dalam Memprediksi Keterjadian Fraudulent Financial Statement ( Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018 ). 5(1), 189–197. Sari, S. P., & Nugroho, N. K. (2020). Financial Statements Fraud dengan Pendekatan Vousinas Fraud Hexagon Model?: Tinjauan pada Perusahaan Terbuka di Indonesia. 1st Annual Conference of Ihtifaz: Islamic Economics, Finance, and Banking, 409–430. Segalani, P. D., & Hasnawati. (2024). Hexagon Fraud Theory in Detecting Financial Statement Fraud in Infrastructure Sector Companies. Journal of Social Science, 05(05), 1336–1354. Setyono, D., Hariyanto, E., Wahyuni, S., & Pratama, B. C. (2023). Penggunaan Fraud Hexagon dalam Mendeteksi Kecurangan Laporan Keuangan. 7(April), 1036–1048. Skousen, C. J., Smith, K. R., & Wright, C. J. (2008). Detecting and Predicting Financial Statement Fraud?: The Efectiveness Of The Fraud Triangle and SAS No.99. Paper.Ssrn. https://doi.org/https://dx.doi.org/10.2139/ssrn.1295494 Sudadi, B. S., & Achmad, T. (2024). Peranan Auditor Internal Dalam Mencegah Fraud Laporan Keuangan?: Studi Teori Fraud Heksagon. 13(Acfe 2019), 1 15. Suryakusuma, A., & Stephanus, D. S. (2023). Pengaruh Fraud Hexagon Terhadap Kecurangan Laporan Keuangan Pada Bumn Go Public Indonesia. Jurnal Akuntansi, Manajemen, Dan Bisnis Volume, 10(2), 125–139. Syahria, R., Kusumawati, F., & Ervanto, A. D. (2019). Detecting Financial Statement Fraud Using Fraud Diamond (A Study on Banking Companies Listed On the Indonesia Stock Exchange Period 2012-2016). Asia Pacific Fraud Journal, 4(2). https://doi.org/10.21532/apfjournal.v4i2.114 Trikarinaputri, E. (2024). Kejaksaan Tinggi DKI Beberkan Peran Empat Tersangka Korupsi di Indofarma. Tempo.Co. https://www.tempo.co/hukum/kejaksaan tinggi-dki-beberkan-peran-empat-tersangka-korupsi-di-indofarma--1162956 Utami, A., Bukit, R. B., & Aulia Adnans, A. (2024). Analysis of Vousinas Fraud Hexagon Theory on the Detection of Financial Statement Fraud in Service 142 Companies Listed on Indonesia Stock Exchange (IDX) 2018-2022. International Journal of Current Science Research and Review, 07(08), 6167 6183. https://doi.org/10.47191/ijcsrr/v7-i8-30 Vousinas, G. L. (2019). Advancing theory of fraud: the S.C.O.R.E. model. Journal of Financial Crime, 26(1), 372–381. https://doi.org/10.1108/JFC-12-2017 0128 Wahyutomo, S., & Marsono. (2024). Analisis Pengaruh Fraud Pentagon Tergadap Kecurangan Laporan Keuangan di Perusahaan Publik yang Terdaftar di BEI. Diponegoro Journal Of Accounting, Vil.14 No., 1–14. Wibowo, D., & Putra, Y. (2023). Asia Pacific Fraud Journal. Asia Pacific Fraud Journal, 8(1), 65–76. https://doi.org/10.21532/apfjournal.v8i1.271 Winarti, G. A. P., & Jasman. (2024). Pengaruh Faktor-Faktor Dalam Teori Fraud Hexagon Terhadap Kecurangan Laporan Keuangan. Journal Akuntansi Manajerial, 9(1), 1–13. Wolfe, D. T., & Hermanson, D. R. (2004). The FWolfe, D. T. and Hermanson, D. R. (2004) ‘The Fraud Diamond?: Considering the Four Elements of Fraud: Certified Public Accountant’, The CPA Journal, 74(12), pp. 38–42. doi: DOI:raud Diamond?: Considering the Four ElemWolfe, D. T. and Hermanson, D. R. The CPA Journal, 74(12), 38–42. Yadiati, W., Rezwiandhari, A., & Ramdany. (2023). Detecting Fraudulent Financial Reporting In State-Owned Company: Hexagon Theory Approach. 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