Fraudulent Financial Statement: Implementation of XBRL and Perspective Fraud Hexagon In 5.0 Eradoi:10.34820/FK2/FAAKEOTelkom University Dataverse2023-10-021Lestari, Tri Utami; Dinata, Ruri Octari, 2023, "Fraudulent Financial Statement: Implementation of XBRL and Perspective Fraud Hexagon In 5.0 Era", https://doi.org/10.34820/FK2/FAAKEO, Telkom University Dataverse, V1Fraudulent Financial Statement: Implementation of XBRL and Perspective Fraud Hexagon In 5.0 Eradoi:10.34820/FK2/FAAKEOLestari, Tri UtamiDinata, Ruri OctariTelkom University DataverseLestari, Tri UtamiLestari, Tri Utami2023-10-02Social SciencesManuscript type: Research paper. Research aims: This study aims to examine how the implementation of XBRL and fraud hexagon can effect on fraudulent financial statement. Design/ Methodology/ Approach: This study employs a quantitative approach to explain the relationship among the variables. The data from non-financial stated-owned enterprises In Indonesia were collected and the analysed through the panel data. Research findings: Results show that the implementation of XBRL and the fraud hexagon perspective have a simultaneous effect on fraudulent financial statements. Theoretical contributions/ Originality: This study expands on previous works by investigating the Influence of XBRL Adoption on Financial Reporting Timeliness: Evidence from Indonesian Banking Industry. Practitioner/ Policy implications: Such empirical evidence is expected to be used by companies, regulators and researchers in understanding factors that influence financial reporting fraud in non-financial state-owned companies. Research limitation: The samples in this study is limited to non-financial state-owned companies in IndonesiaCC0 WaiverTABULASI - OLAH DATA - DATAVERSE.xlsxapplication/vnd.openxmlformats-officedocument.spreadsheetml.sheet