Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal The Indonesian Accounting Review
Selima, Nabila Syaharani
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
Revisiting Fraud Theories in Indonesian Context: A Systematic and Critical Literature Analysis Kristiana, Ida; Selima, Nabila Syaharani; Setiawan, Doddy
The Indonesian Accounting Review Vol. 15 No. 1 (2025): January-June 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v15i1.5021

Abstract

Financial fraud, ranging from corporate mismanagement to embezzlement of public funds, remains a crucial issue in Indonesia, reflecting systemic weaknesses in governance and regulation. Utilizing theoretical frameworks, such as the fraud triangle, fraud diamond, fraud pentagon, and fraud hexagon, this study aims to explore various studies examining the factors contributing to financial fraud in Indonesia. This qualitative study uses the Charting the Field method to analyze 69 articles published in SINTA 2 and Scopus-indexed journals between 2016 and 2024. The results indicate inconsistencies in research findings due to methodological limitations, the use of incompatible dependent variables, and unrepresentative proxies for independent variables. There are gaps in author collaboration and thematic focus. Furthermore, some studies still focus on separate theoretical models. This study is expected to contribute to the accounting literature and serve as a reference for more innovative and contextually relevant further research.
Co-Authors Doddy Setiawan Kristiana, Ida