Setiawan , Santy and Setiawan, Sandy (2024) Theoritical Review of the Causes of Financial Fraud in Indonesia. In: Konferensi Ilmiah Akuntansi XI, 7-8 March 2024, Jakarta.
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Theoretical Review of the Causes of Financial Fraud.pdf Download (2922Kb) |
Abstract
Fraud in Indonesia is still an unresolved problem. Fraud can occur due to financial pressure, weak internal controls, and a person's rationalization attitude to justify his actions. This research was conducted to determine the causes of fraud, especially fraud in the financial statements of companies in Indonesia. The causes of fraud can be seen from the fraud triangle, diamond fraud, and pentagon fraud. The research is a theoretical review taken from various studies on fraud in Indonesia over the past few years. Research is expected to provide an overview of the causes of fraud and can be a reference material for future research.
| Item Type: | Conference or Workshop Item (Paper) | ||||||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||||||
| Depositing User: | Perpustakaan Maranatha | ||||||||||||
| Date Deposited: | 08 May 2026 03:09 | ||||||||||||
| Last Modified: | 08 May 2026 03:09 | ||||||||||||
| URI: | http://repository.maranatha.edu/id/eprint/34904 |
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