Literature Review: Determinants of Potential Fraudulent Financial Statement with Pentagon Fraud Analysis in Manufacturing Companies


  • Mutiara Nur Qalbi Universitas Hasanuddin
  • Haliah Universitas Hasanuddin
  • Nirwana Universitas Hasanuddin


Fraudulent financial statement, Pentagon Fraud


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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How to Cite

Qalbi, M. N., Haliah, & Nirwana. (2023). Literature Review: Determinants of Potential Fraudulent Financial Statement with Pentagon Fraud Analysis in Manufacturing Companies. International Journal of Comparative Accounting And Management Science (IJCAMS), 2(1), 24–30. Retrieved from