FINANCIAL STATEMENT FRAUD A SYSTEMATIC LITERATURE REVIEW
DOI:
https://doi.org/10.31941/jebi.v27i2.4711Abstract
Pentingnya budaya kejujuran dan integritas perusahaan serta cara menciptakannya melalui proses konsisten dan berkelanjutan. Artikel ini mengkaji teori seperti Fraud Hexagon, Fraud Pentagon, dan Fraud Triangle digunakan mencegah dan mendeteksi kecurangan laporan keuangan. Tantangan adopsi Kode Tata Kelola Perusahaan dari negara maju dalam konteks unik Malaysia, yang dapat memicu kecurangan laporan keuangan. Teori keagenan menjelaskan hubungan antara pemegang saham dan manajemen sebagai agen, di mana konflik kepentingan dapat memicu tindakan curang. Auditor berperan mengurangi konflik kepentingan dan memastikan kewajaran laporan keuangan. Penelitian ini menggunakan metode PRISMA analisis sistematis terhadap artikel terkait kecurangan laporan keuangan diterbitkan 10 tahun terakhir, dengan data kuantitatif dan kualitatif. Analisis menggunakan Fraud Pentagon dapat membantu mendeteksi kecurangan laporan keuangan dengan melihat tekanan, kesempatan, rasionalisasi, kemampuan, dan arogansi. Perputaran auditor mempengaruhi risiko kecurangan laporan keuangan karena pengawasan internal yang kurang memadai. Pendekatan gabungan audit dan analitik digital direkomendasikan mencegah terjadinya fraud. Tata kelola dalam pencegahan fraud mencakup sistem pengendalian internal, manajemen risiko kecurangan preventif, dan penggunaan forensik digital. Artikel ini menyoroti pentingnya direktur independen, latar belakang keuangan direktur, dominasi manajemen dalam dewan, dan efektivitas komite audit dalam mendeteksi kecurangan. Pengaruh remunerasi direktur, ukuran firma audit, dan outsourcing audit internal terhadap kemungkinan terjadinya kecurangan laporan keuangan.
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