Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Journal of General Education and Humanities
Debora Lisa Afrianto
Faculty of Economy, Universitas Terbuka, Jakarta
Humanities Languange, Linguistic, Communication & Media Mathematics Other

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Literature Review: Fraud Triangle Trends In Indonesia During 2016-2021 Debora Lisa Afrianto; I Made Laut Mertha Jaya; Ratna Marta Dhewi
Journal of General Education and Humanities Vol. 2 No. 3 (2023): August
Publisher : MASI Mandiri Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58421/gehu.v2i3.81

Abstract

Fraud is one of the behaviors that are a problem in every country, both in developing and developed countries. This study aims to review financial statement fraud research development to provide findings on financial statement fraud trends in Indonesia. Researchers used a qualitative method with literature review techniques on several journals indexed by google scholar, garuda, sinta 2, and sinta 4 during 2016-2021 in Indonesia. The total number of studies reviewed was 15 journals. This study concludes that the three elements of the fraud triangle impacted financial statement fraud for eight company sectors during 2016-2021. Pressure, followed by opportunity and rationalization, has the most substantial impact on financial statement fraud. Meanwhile, external pressure, organizational structure, change in auditor, and auditor opinion do not affect the occurrence of financial statement fraud. These findings open up opportunities for future research to present literature on studies with a broader range of sectors and other fraud analyses (fraud diamond, fraud pentagon, and fraud hexagon) in Indonesia. This research aims to provide findings in a literature review of financial statement fraud trends in Indonesia.
Co-Authors I Made Laut Mertha Jaya Ratna Marta Dhewi