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ANALISIS METODE PENDETEKSIAN FRAUD FINANCIAL STATEMENT: LITERATUR REVIEW
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Tujuan dari penelitian ini adalah untuk mengetahui perkembangan, fokus, dan metodologi dari literatur fraud financial statement serta bagaimana penelitian ini akan berkembang kedepannya. Penelitian ini menggunakan structure literature review (SLR) untuk mempelajari kumpulan penelitian yang kriterianya telah ditentukan. Jenis data yang digunakan adalah data sekunder tentang fraud financial statement dari tahun 2016-2021. Maka dapat terlihat bahwa kecurangan laporan keuangan dibagi ke dalam 3 bagian yaitu fraud triangle theory (Rasionalisasi, motivasi/need/pressure, dan kesempatan), fraud diamond theory (menambahkan nilai kemampuan dari fraud triangle theory) dan fraud pentagon theory (menambahkan nilai arogansi dari fraud diamond theory). Dalam penelitian ini, agency theory paling sering dikaitkan dengan fraud financial statement dan dapat terlihat bahwa pengukuran fraud financial statement paling sering digunakan metode F-Score, serta sektor yang paling sering diteliti adalah sektor manufaktur dan sektor keuangan.
Title: ANALISIS METODE PENDETEKSIAN FRAUD FINANCIAL STATEMENT: LITERATUR REVIEW
Description:
Tujuan dari penelitian ini adalah untuk mengetahui perkembangan, fokus, dan metodologi dari literatur fraud financial statement serta bagaimana penelitian ini akan berkembang kedepannya.
Penelitian ini menggunakan structure literature review (SLR) untuk mempelajari kumpulan penelitian yang kriterianya telah ditentukan.
Jenis data yang digunakan adalah data sekunder tentang fraud financial statement dari tahun 2016-2021.
Maka dapat terlihat bahwa kecurangan laporan keuangan dibagi ke dalam 3 bagian yaitu fraud triangle theory (Rasionalisasi, motivasi/need/pressure, dan kesempatan), fraud diamond theory (menambahkan nilai kemampuan dari fraud triangle theory) dan fraud pentagon theory (menambahkan nilai arogansi dari fraud diamond theory).
Dalam penelitian ini, agency theory paling sering dikaitkan dengan fraud financial statement dan dapat terlihat bahwa pengukuran fraud financial statement paling sering digunakan metode F-Score, serta sektor yang paling sering diteliti adalah sektor manufaktur dan sektor keuangan.
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