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All Journal Journal of Audit and Tax Synergy
Feyla Agnelia Lucius
Universitas Prima Indonesia

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Analisis Fraud Laporan Keuangan pada eFishery: Perspektif Audit dan Asurans Callista Cungka; Cindy Patricia Wijaya; Feyla Agnelia Lucius; Danica Julis; Sauh Hwee Teng
Journal of Audit and Tax Synergy Vol. 3 No. 3 (2026): Journal of Audit dan Tax Synergy : Vol 3 No 3, September 2026
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/v3n3.441

Abstract

Fraud remains a major concern in the business world. eFishery, an Indonesian startup company operating in the aquaculture sector, was found to have committed financial reporting fraud. The company, which had previously achieved the unicorn status, engaged in financial manipulation to obtain funding from investors. This study aims to analyze the eFishery fraud case from audit and assurance perspectives. This research employs a qualitative approach using secondary data obtained from previous research articles, an auditing standard, and online news sources, including Bloomberg Technoz, DetikFinance, and CNBC Indonesia. The findings reveal that eFishery engaged in the fraudulent financial reporting, including the overstatement of revenue and financial performance followed by an analysis from audit and assurance perspectives. This case emphasizes the crucial role of auditors as a monitoring mechanism in ensuring the reliability of a financial statement.
Co-Authors Callista Cungka Cindy Patricia Wijaya Danica Julis Teng Sauh Hwee