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All Journal International Journal of Economics Development Research (IJEDR) Balance : Jurnal Akuntansi dan Manajemen International Journal Multidisciplinary Science
Martiza, Berlika Sharla
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Systematic Literature Review (SLR): Analysis of Financial Economic Reporting Fraud Detection Models Based on Hybrid Machine Learning and Psychological Factors Martiza, Berlika Sharla; Yusrianti, Hasni; Wahyudi, Tertiarto
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 3 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i3.7867

Abstract

Financial reporting fraud is a major challenge that threatens the integrity of financial markets. Hybrid Machine Learning (HML) offers great potential in detecting increasingly complex fraud, but its integration with psychological analysis is still limited. This study uses the Systematic Literature Review (SLR) approach with the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) method to identify trends, challenges, and opportunities in the application of HML for detecting financial reporting fraud. Data were collected from various leading academic databases, such as ScienceDirect, Web of Science, IEEE Xplore, SINTA, SCOPUS, and ProQuest, with relevant keywords. The selection process was carried out through the stages of identification, screening, eligibility evaluation, and inclusion, resulting in 27 main articles published between 2017-2025 from various countries. This study found that financial reporting fraud detection has developed significantly with the integration of HML and psychological factor analysis. Most studies focus on quantitative approaches based on Machine Learning (ML), Deep Learning (DL), and Big Data Analytics , with the main variables being financial ratios, corporate governance, and psychological factors. However, a multidisciplinary approach that combines AI techniques, forensic auditing, and psychological insights is still needed. These findings contribute to identifying research gaps and directions for the development of more comprehensive fraud detection models.
Systematic Literature Review: Analisis Kontemporer Transfer Pricing dan Implikasi Perpajakan Global Martiza, Berlika Sharla; Fuadah, Luk Luk
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 1 (2025): April 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i1.665

Abstract

tudi ini bertujuan untuk menganalisis strategi penetapan harga transfer yang diterapkan oleh perusahaan multinasional dan implikasinya terhadap kebijakan pajak global. Dengan menggunakan metode Systematic Literature Review (SLR), studi ini meneliti 24 artikel dari basis data akademis terkemuka untuk memberikan gambaran menyeluruh tentang praktik dan tantangan penetapan harga transfer saat ini. Temuan penelitian ini mengungkapkan bahwa penerapan Pedoman OECD dan Rencana Aksi BEPS (Pengikisan Basis dan Pengalihan Laba) berbeda secara signifikan di berbagai negara, dengan negara-negara Uni Eropa menerapkan peraturan yang lebih ketat dan lebih konsisten daripada wilayah lain. Penentu utama strategi penetapan harga transfer meliputi perpajakan, ukuran perusahaan, leverage, insentif tunneling, dan tata kelola perusahaan. Meskipun perpajakan tetap menjadi pendorong utama, pengaruh faktor-faktor lain bervariasi tergantung pada peraturan setempat dan karakteristik perusahaan. Studi ini menekankan perlunya harmonisasi standar penetapan harga transfer global untuk mengurangi disparitas peraturan dan meningkatkan keadilan dalam perpajakan internasional. Penelitian di masa mendatang direkomendasikan untuk merancang model penetapan harga transfer yang lebih efektif yang menggabungkan pergeseran ekonomi global dan kebijakan fiskal yang terus berkembang, memastikan kepatuhan yang lebih baik dan mengurangi peluang penghindaran pajak. This study aims to analyze the transfer pricing strategies of multinational enterprises and their implications for global tax policy. Using a Systematic Literature Review (SLR) approach, the research reviews 24 articles from reputable academic databases to provide a comprehensive understanding of contemporary transfer pricing practices. The results show that the application of the OECD Guidelines and the BEPS (Base Erosion and Profit Shifting) Action Plan varies widely across countries. European Union member states tend to enforce stricter and more uniform regulations compared to other regions. The key factors influencing transfer pricing include taxation, firm size, leverage, tunneling incentives, and corporate governance. While tax minimization is a primary driver, the significance of other factors depends on company characteristics and local regulatory environments. The findings highlight the urgent need for harmonized global regulations to close gaps and ensure fair taxation. Future studies are encouraged to develop adaptive transfer pricing models that reflect dynamic global economic conditions and evolving fiscal policies to enhance compliance and minimize tax avoidance risks.    
The Effect of External Auditor Quality, Arrogance, and Female CFO on Financial Statement Fraud with Audit Committee Financial Expertise as a Moderating Variable (Study of Non-Financial Sector Companies Listed on the Indonesia Stock Exchange for the Period Martiza, Berlika Sharla; Yusrianti, Hasni; Wahyudi, Tertiarto
International Journal Multidisciplinary Science Vol. 5 No. 2 (2026): June: International Journal Multidiciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v5i2.2678

Abstract

This study aims to examine and analyze the effect of external auditor quality, arrogance, and female CFO on financial statement fraud, with audit committee financial expertise as a moderating variable. This study used a quantitative approach with secondary data from non-financial sector companies listed on the Indonesia Stock Exchange for the period 2022–2024. The study sample consisted of 408 companies with a total of 1,224 observations. Data analysis was performed using panel data regression with Eviews version 12 software. The results show that external auditor quality has a positive and significant effect on financial statement fraud. Arrogance has no significant effect on financial statement fraud. Female CFO has a negative and significant effect on financial statement fraud. Audit committee financial expertise is not proven to moderate the relationship between external auditor quality and arrogance on financial statement fraud. However, audit committee financial expertise has been shown to moderate the relationship between female CFOs and financial statement fraud.
Co-Authors Fuadah, Luk Luk HASNI YUSRIANTI Tertiarto Wahyudi