STUDI LITERATUR: DETERMINAN KECURANGAN LAPORAN KEUANGAN
Abstract
This study aims to analyze the determinants of financial statement fraud from the perspective of Agency Theory and Fraud Theory, including Fraud Hexagon Theory, Fraud Pentagon Theory, and Fraud Star Theory. The literature review method was employed using the Systematic Literature Review (SLR) method. Secondary data were collected from 18 scholarly articles published on Google Scholar between 2020 and 2025. The findings of this study indicate that factors such as pressure, opportunity, rationalization, capability or competence, ego or arrogance, collusion, and lack of integrity are factors that influence the occurrence of financial statement fraud.
Downloads
Download data is not yet available.
References
ACFE. (2022). Occupational Fraud 2022: A Report To The Nations. Association of Certified Fraud Examiners, 1–96.
ACFE. (2024). Association of Certified Fraud Examiners The Nations Occupational Fraud 2024 :A Report To The Nations. Association of Certified Fraud Examiners, 1–106.
Afiah, E. T., & Aulia, V. (2020). Financial Stability, Financial Targets, Effective Monitoring Dan Rationalization Dan Kecurangan Laporan Keuangan. Jurnal Revenue : Jurnal Ilmiah Akuntansi, 1(1), 90–100. https://doi.org/10.46306/rev.v1i1.9
Andriani, K. F., Budiartha, K., Sari, M. M. R., & Widanaputra, A. A. G. P. (2022). Fraud Pentagon Elements in Detecting Fraudulent Financial Statement. Linguistics and Culture Review, 6, 686–710. https://doi.org/10.21744/lingcure.v6ns1.2145
Annafi, G. D., & Yudowati, S. P. (2021). Analisis Financial Distress, Profitabilitas dan Materialitas Terhadap Kecurangan Laporan Keuangan. Jurnal Akuntansi Kompetif, 4(3), 1–8.
Ashforth, B. E., & Anand, V. (2003). the Normalization of Corruption in Organizations. Research in Organizational Behavior, 25(03), 1–52. https://doi.org/10.1016/S0191-3085(03)25001-2
Barezki, M. B., Fuadah, L. L., & Yulianita, A. (2023). Relevansi Fraud Hexagon Theory terhadap Kecurangan Laporan Keuangan Pada Sektor Perbankan di Indonesia Tahun 2017-2021. Jurnal Informatika Ekonomi Bisnis, 5, 927–931. https://doi.org/10.37034/infeb.v5i3.650
Cressey, D. R. (1953). Other People’s Money: A Study in the Social Psychology of Embezzlement. Free Press. https://books.google.co.id/books?id=FgAFAAAAMAAJ
Fitriyah, R., & Novita, S. (2021). Fraud Pentagon Theory for Detecting Financial Statement Fraudulent. Jurnal Riset Akuntansi Kontemporer, 13(1), 20–25. https://doi.org/https://doi.org/10.23969/jrak.v13i1.3533
Hakim, M. Z., Rachmania, D., Siregar, I. G., Novitasari, A. R., Afifah, A. M., & Yolanda, P. (2023). The Effect of Hexagon Fraud on Financial Statement Fraud (Empirical Study of Infrastructure Sector Companies in 2020-2022). International Journal of Accounting, Management, Economics and Social Sciences, 1(5). https://doi.org/https://doi.org/10.61990/ijamesc.v1i5.81
Isalati, N. S., Azis, M. T., & Hadiwibowo, I. (2023). Eteksi Faktor Yang Mempengaruhi Kecurangan Laporan. Jurnal Akuntansi Dewantara, 07(01), 10–28. https://doi.org/https://doi.org/10.26460/ad.v7i1.13203
Jensen, M., & Meckling, W. (1976). Theory of the firm: Managerial behavior, agency costs, and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1017/CBO9780511817410.023
Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2020). Intermediate Accounting IFRS. Wiley. https://books.google.co.id/books?id=3XntDwAAQBAJ
Marks, J. (2012). The Mind Behind The Fraudsters Crime: Key Behavioral and Environmental Elements.
Medlar, I., & Umar, H. (2023). Fraud Diamond Analysis of Financial Statement Fraud. Enrichment: Journal of Management, 13(3), 2133–2143. https://doi.org/https://doi.org/10.35335/enrichment.v13i3.1572
Mustakim, R. D., & Kurniawati, L. (2025). Analisis Determinan Elemen Fraud Triangle Terhadap Kecurangan Laporan Keuangan dengan Beneish M-Score Model pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022. Jurnal Revenue : Jurnal Akuntansi, 5(2), 2210–2218. https://doi.org/https://doi.org/10.46306/rev.v5i2.836
Nugrahanti, T. P., Siladjaja, M., Fardiman, F., Rita, H., & Ashari, H. (2023). Detection of Fraud Through Professional Scepticism. International Journal of Indonesian Business Review, 2(1), 44–60. https://doi.org/10.54099/ijibr.v2i1.504
Putra, Y. P. (2022). Analisis Fraud Pentagon dalam Mendeteksi Kecurangan Laporan Keuangan dengan Menggunakan Fraud Score Model. EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi Dan Bisnis, 10(1), 452–465. https://doi.org/10.37676/ekombis.v10i1.1651
Rahma, N. N., & Sari, S. P. (2023). Detection of Fraud Financial Statements through the Hexagon Model Vousinas Fraud Dimensions: Review on Jakarta Islamic Index 70. International Journal of Latest Research in Humanities and Social Science, 06(01), 152–159. www.ijlrhss.com
Randa, A., & Dwita, S. (2020). Pengaruh Elemen Fraud Pentagon Terhadap Deteksi Kecurangan Laporan Keuangan. JEA : Jurnal Eksplorasi Akuntansi, 2(4), 3405–3418. https://doi.org/https://doi.org/10.24036/jea.v2i4.292
Ratnasari, M., & Rofi, M. A. (2020). Faktor-faktor yang Memotivasi Kecurangan Laporan Keuangan. Journal of Management and Business Review, 17(1), 79–107. https://doi.org/https://doi.org/10.34149/jmbr.v17i1.202
Rizkia, P., Umar, H., & Azis, D. M. (2023). Pengaruh Fraud Star Terhadap Fraudulent Financial Statement Dengan Komite Audit Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manfaktur Yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2016-2020). Jurnal Riset Perbankan, Manajemen, Dan Akuntansi, 7(1), 10–22. https://doi.org/https://doi.org/10.56174/jrpma.v7i1.106
Setyono, D., Hariyanto, E., Wahyuni, S., & Pratama, B. C. (2023). Penggunaan Fraud Hexagon dalam Mendeteksi Kecurangan Laporan Keuangan. Owner, 7(2), 1036–1048. https://doi.org/10.33395/owner.v7i2.1325
Sholikatun, R., & Makaryanawati, M. (2023). Determinan Kecurangan Laporan Keuangan (Perspektif Fraud Hexagon Theory). EKUITAS (Jurnal Ekonomi Dan Keuangan), 7(3), 328–350. https://doi.org/10.24034/j25485024.y2023.v7.i3.5484
Sugiyono, D. (2013). Metode penelitian pendidikan pendekatan kuantitatif, kualitatif dan R&D.
Umar, H. (2016). Corruption The Devil. In Corruption the Devil.
Vousinas, G. L. (2019). Advancing theory of fraud: the S.C.O.R.E. model. Journal of Financial Crime, 26(1), 372–381. https://doi.org/10.1108/JFC-12-2017-0128
Wahyudi, I., Boedi, S., & Kadir, A. (2022). Kecurangan Laporan Keuangan (Fraudulent) Sektor Tambang Di Indonesia. KRISNA: Kumpulan Riset Akuntansi, 13(2), 180–190. https://doi.org/10.22225/kr.13.2.2022.180-190
Wicaksono, A., & Suryandari, D. (2021). The Analysis of Fraudulent Financial Reports Through Fraud Hexagon on Public Mining Companies. Accounting Analysis Journal, 10(3), 220–228. https://doi.org/10.15294/aaj.v10i3.54999
Wolfe, D. T., & Hermanson, D. R. (2004). The Fraud Diamond : Considering the Four Elements of Fraud. The CPA Journal, 74(12), 38–42.
Zakiy, M., Pramono, H., Wahyuni, S., & Inayati, N. (2022). Perspective Of Crowe’s Fraud Pentagon In Detecting Fraudulent Financial Statement. International Journal of Economics, Business and Accounting Research (IJEBAR), 6(4), 2314–2329. https://doi.org/https://doi.org/10.29040/ijebar.v6i4.7429
ACFE. (2024). Association of Certified Fraud Examiners The Nations Occupational Fraud 2024 :A Report To The Nations. Association of Certified Fraud Examiners, 1–106.
Afiah, E. T., & Aulia, V. (2020). Financial Stability, Financial Targets, Effective Monitoring Dan Rationalization Dan Kecurangan Laporan Keuangan. Jurnal Revenue : Jurnal Ilmiah Akuntansi, 1(1), 90–100. https://doi.org/10.46306/rev.v1i1.9
Andriani, K. F., Budiartha, K., Sari, M. M. R., & Widanaputra, A. A. G. P. (2022). Fraud Pentagon Elements in Detecting Fraudulent Financial Statement. Linguistics and Culture Review, 6, 686–710. https://doi.org/10.21744/lingcure.v6ns1.2145
Annafi, G. D., & Yudowati, S. P. (2021). Analisis Financial Distress, Profitabilitas dan Materialitas Terhadap Kecurangan Laporan Keuangan. Jurnal Akuntansi Kompetif, 4(3), 1–8.
Ashforth, B. E., & Anand, V. (2003). the Normalization of Corruption in Organizations. Research in Organizational Behavior, 25(03), 1–52. https://doi.org/10.1016/S0191-3085(03)25001-2
Barezki, M. B., Fuadah, L. L., & Yulianita, A. (2023). Relevansi Fraud Hexagon Theory terhadap Kecurangan Laporan Keuangan Pada Sektor Perbankan di Indonesia Tahun 2017-2021. Jurnal Informatika Ekonomi Bisnis, 5, 927–931. https://doi.org/10.37034/infeb.v5i3.650
Cressey, D. R. (1953). Other People’s Money: A Study in the Social Psychology of Embezzlement. Free Press. https://books.google.co.id/books?id=FgAFAAAAMAAJ
Fitriyah, R., & Novita, S. (2021). Fraud Pentagon Theory for Detecting Financial Statement Fraudulent. Jurnal Riset Akuntansi Kontemporer, 13(1), 20–25. https://doi.org/https://doi.org/10.23969/jrak.v13i1.3533
Hakim, M. Z., Rachmania, D., Siregar, I. G., Novitasari, A. R., Afifah, A. M., & Yolanda, P. (2023). The Effect of Hexagon Fraud on Financial Statement Fraud (Empirical Study of Infrastructure Sector Companies in 2020-2022). International Journal of Accounting, Management, Economics and Social Sciences, 1(5). https://doi.org/https://doi.org/10.61990/ijamesc.v1i5.81
Isalati, N. S., Azis, M. T., & Hadiwibowo, I. (2023). Eteksi Faktor Yang Mempengaruhi Kecurangan Laporan. Jurnal Akuntansi Dewantara, 07(01), 10–28. https://doi.org/https://doi.org/10.26460/ad.v7i1.13203
Jensen, M., & Meckling, W. (1976). Theory of the firm: Managerial behavior, agency costs, and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1017/CBO9780511817410.023
Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2020). Intermediate Accounting IFRS. Wiley. https://books.google.co.id/books?id=3XntDwAAQBAJ
Marks, J. (2012). The Mind Behind The Fraudsters Crime: Key Behavioral and Environmental Elements.
Medlar, I., & Umar, H. (2023). Fraud Diamond Analysis of Financial Statement Fraud. Enrichment: Journal of Management, 13(3), 2133–2143. https://doi.org/https://doi.org/10.35335/enrichment.v13i3.1572
Mustakim, R. D., & Kurniawati, L. (2025). Analisis Determinan Elemen Fraud Triangle Terhadap Kecurangan Laporan Keuangan dengan Beneish M-Score Model pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022. Jurnal Revenue : Jurnal Akuntansi, 5(2), 2210–2218. https://doi.org/https://doi.org/10.46306/rev.v5i2.836
Nugrahanti, T. P., Siladjaja, M., Fardiman, F., Rita, H., & Ashari, H. (2023). Detection of Fraud Through Professional Scepticism. International Journal of Indonesian Business Review, 2(1), 44–60. https://doi.org/10.54099/ijibr.v2i1.504
Putra, Y. P. (2022). Analisis Fraud Pentagon dalam Mendeteksi Kecurangan Laporan Keuangan dengan Menggunakan Fraud Score Model. EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi Dan Bisnis, 10(1), 452–465. https://doi.org/10.37676/ekombis.v10i1.1651
Rahma, N. N., & Sari, S. P. (2023). Detection of Fraud Financial Statements through the Hexagon Model Vousinas Fraud Dimensions: Review on Jakarta Islamic Index 70. International Journal of Latest Research in Humanities and Social Science, 06(01), 152–159. www.ijlrhss.com
Randa, A., & Dwita, S. (2020). Pengaruh Elemen Fraud Pentagon Terhadap Deteksi Kecurangan Laporan Keuangan. JEA : Jurnal Eksplorasi Akuntansi, 2(4), 3405–3418. https://doi.org/https://doi.org/10.24036/jea.v2i4.292
Ratnasari, M., & Rofi, M. A. (2020). Faktor-faktor yang Memotivasi Kecurangan Laporan Keuangan. Journal of Management and Business Review, 17(1), 79–107. https://doi.org/https://doi.org/10.34149/jmbr.v17i1.202
Rizkia, P., Umar, H., & Azis, D. M. (2023). Pengaruh Fraud Star Terhadap Fraudulent Financial Statement Dengan Komite Audit Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manfaktur Yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2016-2020). Jurnal Riset Perbankan, Manajemen, Dan Akuntansi, 7(1), 10–22. https://doi.org/https://doi.org/10.56174/jrpma.v7i1.106
Setyono, D., Hariyanto, E., Wahyuni, S., & Pratama, B. C. (2023). Penggunaan Fraud Hexagon dalam Mendeteksi Kecurangan Laporan Keuangan. Owner, 7(2), 1036–1048. https://doi.org/10.33395/owner.v7i2.1325
Sholikatun, R., & Makaryanawati, M. (2023). Determinan Kecurangan Laporan Keuangan (Perspektif Fraud Hexagon Theory). EKUITAS (Jurnal Ekonomi Dan Keuangan), 7(3), 328–350. https://doi.org/10.24034/j25485024.y2023.v7.i3.5484
Sugiyono, D. (2013). Metode penelitian pendidikan pendekatan kuantitatif, kualitatif dan R&D.
Umar, H. (2016). Corruption The Devil. In Corruption the Devil.
Vousinas, G. L. (2019). Advancing theory of fraud: the S.C.O.R.E. model. Journal of Financial Crime, 26(1), 372–381. https://doi.org/10.1108/JFC-12-2017-0128
Wahyudi, I., Boedi, S., & Kadir, A. (2022). Kecurangan Laporan Keuangan (Fraudulent) Sektor Tambang Di Indonesia. KRISNA: Kumpulan Riset Akuntansi, 13(2), 180–190. https://doi.org/10.22225/kr.13.2.2022.180-190
Wicaksono, A., & Suryandari, D. (2021). The Analysis of Fraudulent Financial Reports Through Fraud Hexagon on Public Mining Companies. Accounting Analysis Journal, 10(3), 220–228. https://doi.org/10.15294/aaj.v10i3.54999
Wolfe, D. T., & Hermanson, D. R. (2004). The Fraud Diamond : Considering the Four Elements of Fraud. The CPA Journal, 74(12), 38–42.
Zakiy, M., Pramono, H., Wahyuni, S., & Inayati, N. (2022). Perspective Of Crowe’s Fraud Pentagon In Detecting Fraudulent Financial Statement. International Journal of Economics, Business and Accounting Research (IJEBAR), 6(4), 2314–2329. https://doi.org/https://doi.org/10.29040/ijebar.v6i4.7429
Published
2025-06-30
How to Cite
SETYOWATI, Widya Arum; RISMA, Chesylia Ayu; NUGRAHANTI, Trinandari Prasetya.
STUDI LITERATUR: DETERMINAN KECURANGAN LAPORAN KEUANGAN.
Jurnal Akuntansi, [S.l.], v. 13, n. 1, p. 39 - 48, june 2025.
ISSN 2540-9646.
Available at: <https://jurnalfe.ustjogja.ac.id/index.php/akuntansi/article/view/4564>. Date accessed: 04 july 2025.
doi: https://doi.org/10.30738/ja.v13i1.4564.
Section
Artikel
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
This work is licensed under a CC-BY-NC-SA.
