Indonesia’s Accounting Fraud Practices: A Literature Study
This study aims to review a number of theoretical frameworks regarding the reasons why someone commits fraud by involving the fraud triangle theory, the fraud diamond theory, the fraud pentagon theory, and the fraud hexagon theory. This research is a qualitative research with a literature study appr...
Ausführliche Beschreibung
Gespeichert in:
| Autor*in: |
Rizka Indah Permata Sari Selian [verfasserIn] Zalfa Shafira Qatrunnada [verfasserIn] |
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| Format: |
E-Artikel |
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| Sprache: |
Englisch ; Indonesisch |
| Erschienen: |
2023 |
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| Schlagwörter: |
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| Übergeordnetes Werk: |
In: Indonesian Accounting Review - STIE Perbanas Surabaya, 2020, 13(2023), 2, Seite 161-179 |
|---|---|
| Übergeordnetes Werk: |
volume:13 ; year:2023 ; number:2 ; pages:161-179 |
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Link aufrufen |
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| DOI / URN: |
10.14414/tiar.v13i2.3403 |
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DOAJ09597024X |
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10.14414/tiar.v13i2.3403 doi (DE-627)DOAJ09597024X (DE-599)DOAJb49365d04f7d40cca16496d580a7bb15 DE-627 ger DE-627 rakwb eng ind HF5601-5689 Rizka Indah Permata Sari Selian verfasserin aut Indonesia’s Accounting Fraud Practices: A Literature Study 2023 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier This study aims to review a number of theoretical frameworks regarding the reasons why someone commits fraud by involving the fraud triangle theory, the fraud diamond theory, the fraud pentagon theory, and the fraud hexagon theory. This research is a qualitative research with a literature study approach. The data used in this study is secondary data derived from articles with the topic of “fraud” in Indonesia for the 2015-2022 research year period. The results of this study indicate that the factors of pressure, opportunity and rationalization have an important role in encouraging someone to commit fraud. Meanwhile, the factors of capability, arrogance, and collusion have not been proven to play a role in encouraging someone to commit fraud. This study is expected to contribute to the accounting literature and can be used in the public sector and organizations. The practical implication of this study is that the public sector and organizations will have a better understanding of the root causes of rampant fraud. fraud triangle fraud diamond fraud pentagon ffraud hexagon accounting fraud Accounting. Bookkeeping Zalfa Shafira Qatrunnada verfasserin aut In Indonesian Accounting Review STIE Perbanas Surabaya, 2020 13(2023), 2, Seite 161-179 (DE-627)1760636932 2302822X nnns volume:13 year:2023 number:2 pages:161-179 https://doi.org/10.14414/tiar.v13i2.3403 kostenfrei https://doaj.org/article/b49365d04f7d40cca16496d580a7bb15 kostenfrei https://journal.perbanas.ac.id/index.php/tiar/article/view/3403 kostenfrei https://doaj.org/toc/2086-3802 Journal toc kostenfrei https://doaj.org/toc/2302-822X Journal toc kostenfrei GBV_USEFLAG_A SYSFLAG_A GBV_DOAJ AR 13 2023 2 161-179 |
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| abstract |
This study aims to review a number of theoretical frameworks regarding the reasons why someone commits fraud by involving the fraud triangle theory, the fraud diamond theory, the fraud pentagon theory, and the fraud hexagon theory. This research is a qualitative research with a literature study approach. The data used in this study is secondary data derived from articles with the topic of “fraud” in Indonesia for the 2015-2022 research year period. The results of this study indicate that the factors of pressure, opportunity and rationalization have an important role in encouraging someone to commit fraud. Meanwhile, the factors of capability, arrogance, and collusion have not been proven to play a role in encouraging someone to commit fraud. This study is expected to contribute to the accounting literature and can be used in the public sector and organizations. The practical implication of this study is that the public sector and organizations will have a better understanding of the root causes of rampant fraud. |
| abstractGer |
This study aims to review a number of theoretical frameworks regarding the reasons why someone commits fraud by involving the fraud triangle theory, the fraud diamond theory, the fraud pentagon theory, and the fraud hexagon theory. This research is a qualitative research with a literature study approach. The data used in this study is secondary data derived from articles with the topic of “fraud” in Indonesia for the 2015-2022 research year period. The results of this study indicate that the factors of pressure, opportunity and rationalization have an important role in encouraging someone to commit fraud. Meanwhile, the factors of capability, arrogance, and collusion have not been proven to play a role in encouraging someone to commit fraud. This study is expected to contribute to the accounting literature and can be used in the public sector and organizations. The practical implication of this study is that the public sector and organizations will have a better understanding of the root causes of rampant fraud. |
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This study aims to review a number of theoretical frameworks regarding the reasons why someone commits fraud by involving the fraud triangle theory, the fraud diamond theory, the fraud pentagon theory, and the fraud hexagon theory. This research is a qualitative research with a literature study approach. The data used in this study is secondary data derived from articles with the topic of “fraud” in Indonesia for the 2015-2022 research year period. The results of this study indicate that the factors of pressure, opportunity and rationalization have an important role in encouraging someone to commit fraud. Meanwhile, the factors of capability, arrogance, and collusion have not been proven to play a role in encouraging someone to commit fraud. This study is expected to contribute to the accounting literature and can be used in the public sector and organizations. The practical implication of this study is that the public sector and organizations will have a better understanding of the root causes of rampant fraud. |
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https://doi.org/10.14414/tiar.v13i2.3403 https://doaj.org/article/b49365d04f7d40cca16496d580a7bb15 https://journal.perbanas.ac.id/index.php/tiar/article/view/3403 https://doaj.org/toc/2086-3802 https://doaj.org/toc/2302-822X |
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Zalfa Shafira Qatrunnada |
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10.14414/tiar.v13i2.3403 |
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2024-07-03T17:38:24.655Z |
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