<> "The repository administrator has not yet configured an RDF license."^^ . <> . . . "FRAUD OKTAGON (SCCOREIG MODEL): PENCEGAHAN FRAUD\r\nDAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN PADA\r\nSEKTOR PERTAMBANGAN DI ASEAN"^^ . "This study aims to empirically test and find new factors that influence financial\r\nstatement fraud using the SCCOREIG model (Stimulus, Capability, Collusion,\r\nOpportunity, Rationalization, Ego, Integrity, and Greed), and its impact on firm value,\r\nwith reputation as a moderating variable. The method used is a quantitative approach\r\nwith panel data from mining companies listed on the Indonesian, Singapore, Malaysia,\r\nand Thailand stock exchanges during 2018–2023. The results of the study indicate that\r\nstimulus with the proxy of financial stability, opportunity with the proxy of nature of\r\nindustry, rationalization with the proxy of change of auditor, ego with the proxy of\r\nCEO duality, and integrity with the proxy of lack of integrity and greed with the proxy\r\nof greed CEO, all have a positive effect on fraud. On the other hand, capability\r\n(proportion of independent commissioners) and collusion (political connections) do not\r\nhave a significant effect. Fraud has been shown to have a positive impact on firm value\r\nin the short term, although it can damage investor confidence in the long term.\r\nReputation has been shown to moderate the effect of fraud on firm value, although it is\r\nnot completely able to reduce its negative impact. The main contribution of this study\r\nis the development of the Oktagon fraud and SCCOREIG model and a new\r\nmeasurement for CEO greed using the pay-to-income ratio. This study also broadens\r\nthe insight into the dynamics of fraud in the ASEAN context with diverse regulations\r\nand capital market conditions."^^ . "2025" . . . . . . . . . . "UNIVERSITAS SULTAN AGENG TIRTAYASA"^^ . . . "DOKTOR ILMU AKUNTANSI, UNIVERSITAS SULTAN AGENG TIRTAYASA"^^ . . . . . . . . . . . "E. Munawar"^^ . "Muchlish"^^ . "E. Munawar Muchlish"^^ . . "Supriatiningsih"^^ . "Supriatiningsih"^^ . "Supriatiningsih Supriatiningsih"^^ . . "Lia"^^ . "Uzliawati"^^ . "Lia Uzliawati"^^ . . "UNIVERSITAS SULTAN AGENG TIRTAYASA"^^ . . . "FAKULTAS EKONOMI DAN BISNIS"^^ . . . "DOKTOR ILMU AKUNTANSI"^^ . . . . . . . "FRAUD OKTAGON (SCCOREIG MODEL): PENCEGAHAN FRAUD\r\nDAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN PADA\r\nSEKTOR PERTAMBANGAN DI ASEAN (Text)"^^ . . . "FRAUD OKTAGON (SCCOREIG MODEL): PENCEGAHAN FRAUD\r\nDAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN PADA\r\nSEKTOR PERTAMBANGAN DI ASEAN (Text)"^^ . . . "FRAUD OKTAGON (SCCOREIG MODEL): PENCEGAHAN FRAUD\r\nDAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN PADA\r\nSEKTOR PERTAMBANGAN DI ASEAN (Text)"^^ . . . "FRAUD OKTAGON (SCCOREIG MODEL): PENCEGAHAN FRAUD\r\nDAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN PADA\r\nSEKTOR PERTAMBANGAN DI ASEAN (Text)"^^ . . . "FRAUD OKTAGON (SCCOREIG MODEL): PENCEGAHAN FRAUD\r\nDAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN PADA\r\nSEKTOR PERTAMBANGAN DI ASEAN (Text)"^^ . . . "FRAUD OKTAGON (SCCOREIG MODEL): PENCEGAHAN FRAUD\r\nDAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN PADA\r\nSEKTOR PERTAMBANGAN DI ASEAN (Text)"^^ . . . "FRAUD OKTAGON (SCCOREIG MODEL): PENCEGAHAN FRAUD\r\nDAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN PADA\r\nSEKTOR PERTAMBANGAN DI ASEAN (Text)"^^ . . . "FRAUD OKTAGON (SCCOREIG MODEL): PENCEGAHAN FRAUD\r\nDAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN PADA\r\nSEKTOR PERTAMBANGAN DI ASEAN (Text)"^^ . . . "FRAUD OKTAGON (SCCOREIG MODEL): PENCEGAHAN FRAUD\r\nDAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN PADA\r\nSEKTOR PERTAMBANGAN DI ASEAN (Other)"^^ . . . . . . "FRAUD OKTAGON (SCCOREIG MODEL): PENCEGAHAN FRAUD\r\nDAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN PADA\r\nSEKTOR PERTAMBANGAN DI ASEAN (Other)"^^ . . . . . . "FRAUD OKTAGON (SCCOREIG MODEL): PENCEGAHAN FRAUD\r\nDAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN PADA\r\nSEKTOR PERTAMBANGAN DI ASEAN (Other)"^^ . . . . . . "FRAUD OKTAGON (SCCOREIG MODEL): PENCEGAHAN FRAUD\r\nDAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN PADA\r\nSEKTOR PERTAMBANGAN DI ASEAN (Other)"^^ . . . . . . "FRAUD OKTAGON (SCCOREIG MODEL): PENCEGAHAN FRAUD\r\nDAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN PADA\r\nSEKTOR PERTAMBANGAN DI ASEAN (Other)"^^ . . . . . . "FRAUD OKTAGON (SCCOREIG MODEL): PENCEGAHAN FRAUD\r\nDAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN PADA\r\nSEKTOR PERTAMBANGAN DI ASEAN (Other)"^^ . . . . . . "FRAUD OKTAGON (SCCOREIG MODEL): PENCEGAHAN FRAUD\r\nDAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN PADA\r\nSEKTOR PERTAMBANGAN DI ASEAN (Other)"^^ . . . . . . "FRAUD OKTAGON (SCCOREIG MODEL): PENCEGAHAN FRAUD\r\nDAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN PADA\r\nSEKTOR PERTAMBANGAN DI ASEAN (Other)"^^ . . . . . "HTML Summary of #53016 \n\nFRAUD OKTAGON (SCCOREIG MODEL): PENCEGAHAN FRAUD \nDAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN PADA \nSEKTOR PERTAMBANGAN DI ASEAN\n\n" . "text/html" . . . "H Social Sciences (General)"@en . . . "HF5601 Accounting"@en . .