Literature Review: Determinants of Potential Fraudulent Financial Statement with Pentagon Fraud Analysis in Manufacturing Companies
Keywords:
Fraudulent financial statement, Pentagon FraudAbstract
This study aims to provide an overview of the development, focus, and methodology of the fraudulent financial statement literature. This study uses a literature review to determine studies with specified criteria. The type of data used in this research is secondary data with a time bracket of 2018-2022. From this study financial statement, fraud has 3 theories of fraud, namely the fraud triangle theory where there are 3 factors, namely pressure, opportunity, and rationalization. The second theory of fraud is the fraud diamond theory where there are 4 factors, namely: pressure, opportunity, rationalization, and capability. Then the last theory is the fraud pentagon theory which adds 1 factor so that it becomes pressure, opportunity, rationalization, capability, and arrogance.
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International Journal of Comparative Accounting And Management Science (IJCAMS)
© 2022
This work is licensed under a Creative Commons Attribution 4.0 International License
