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...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
STIE Perbanas Surabaya
2023-12-01
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| Series: | Indonesian Accounting Review |
| Subjects: | |
| Online Access: | https://journal.perbanas.ac.id/index.php/tiar/article/view/3403 |
| _version_ | 1827364679380369408 |
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| author | Rizka Indah Permata Sari Selian Zalfa Shafira Qatrunnada |
| author_facet | Rizka Indah Permata Sari Selian Zalfa Shafira Qatrunnada |
| author_sort | Rizka Indah Permata Sari Selian |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-03-08T08:14:45Z |
| format | Article |
| id | doaj.art-b49365d04f7d40cca16496d580a7bb15 |
| institution | Directory Open Access Journal |
| issn | 2086-3802 2302-822X |
| language | English |
| last_indexed | 2024-03-08T08:14:45Z |
| publishDate | 2023-12-01 |
| publisher | STIE Perbanas Surabaya |
| record_format | Article |
| series | Indonesian Accounting Review |
| spelling | doaj.art-b49365d04f7d40cca16496d580a7bb152024-02-02T07:49:24ZengSTIE Perbanas SurabayaIndonesian Accounting Review2086-38022302-822X2023-12-0113216117910.14414/tiar.v13i2.3403Indonesia’s Accounting Fraud Practices: A Literature StudyRizka Indah Permata Sari Selian0Zalfa Shafira Qatrunnada1Universitas Airlangga, Surabaya, East Java, IndonesiaUniversitas Airlangga, Surabaya, East Java, IndonesiaThis 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.https://journal.perbanas.ac.id/index.php/tiar/article/view/3403fraud trianglefraud diamondfraud pentagonffraud hexagonaccounting fraud |
| spellingShingle | Rizka Indah Permata Sari Selian Zalfa Shafira Qatrunnada Indonesia’s Accounting Fraud Practices: A Literature Study Indonesian Accounting Review fraud triangle fraud diamond fraud pentagon ffraud hexagon accounting fraud |
| title | Indonesia’s Accounting Fraud Practices: A Literature Study |
| title_full | Indonesia’s Accounting Fraud Practices: A Literature Study |
| title_fullStr | Indonesia’s Accounting Fraud Practices: A Literature Study |
| title_full_unstemmed | Indonesia’s Accounting Fraud Practices: A Literature Study |
| title_short | Indonesia’s Accounting Fraud Practices: A Literature Study |
| title_sort | indonesia s accounting fraud practices a literature study |
| topic | fraud triangle fraud diamond fraud pentagon ffraud hexagon accounting fraud |
| url | https://journal.perbanas.ac.id/index.php/tiar/article/view/3403 |
| work_keys_str_mv | AT rizkaindahpermatasariselian indonesiasaccountingfraudpracticesaliteraturestudy AT zalfashafiraqatrunnada indonesiasaccountingfraudpracticesaliteraturestudy |