FINANCIAL STATEMENT FRAUD: PENGUJIAN FRAUD HEXAGON DENGAN MODERASI AUDIT COMMITTEE

Financial statement fraud has received a lot of attention over the past few years and will continue to become concern because financial can appear in various forms such as hiding assets, exaggerating sales profits, understating liabilities costs. Even once deceptive fraudulent accounting practices are initiated, whole system manipulation be used maintain appearance sustainability. reports by shareholders measure company performance versus expectations. However, sometimes manipulated fulfill one's greed. Many studies have been conducted detecting predicting occurrence fraud. This study explores significant impact on corporate culture Culture widely accepted behavior pattern that influences society's character. In studying fraud, elements need considered along with other factors. research provides holistic view concept its influence organizations behavior. The second objective is discuss from perspective findings provide suggestions for improving culture.