Financial Fraud Scandal: Motivasi, Konsekuensi dan Upaya Memerangi Fraud

Suryandari, Ni Nyoman Ayu; Gayatri, Gayatri

doi:10.33059/jseb.v13i2.4412

Cited by 3 publications

(2 citation statements)

References 12 publications

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“…Akibatnya, berurusan dengan prosedur penipuan yang panjang dan rumit dengan pemahaman yang mendalam tentang alasan di balik terjadinya dan cara yang tepat untuk ditanggulangi [14]. Fraud menjadi masalah pada global dan Asia-Pasifik atas organisasi manapun saat insiden penipuan ini meningkat terutama, ketika didorong dengan krisis keuangan global dan resesi ekonomi [15].…”

Section: Tinjauan Pustaka 21 Fraudunclassified

Analisa Perbandingan Profil Korban Fraud di Berbagai WIlayah Pasca Pandemi Covid-19

et al. 2023

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Penelitian ini bertujuan untuk menyajikan perbandingan organisasi korban fraud berdasarkan beberapa kategori termasuk ukuran organisasi, jenis organisasi, dan lain sebagainya. Dampak tata kelola yang kurang efektif, menentukan tingkat kerugian kasus fraud yang terjadi. Penelitian menggunakan studi pustaka dalam menyusun temuan penelitian. Dari referensi yang digunakan, ditemukan bahwa persentase tertinggi kasus fraud baik dari lingkup global maupun Asia-Pasifik, diraih oleh perusahaan swasta. Laporan ACFE Indonesia 2019 mengungkapkan bahwa perusahaan swasta telah menjalankan aksi fraud sebesar 48,50% dengan nilai kerugian sebanyak Rp500 juta hingga 1 Miliar. Kenaikan kasus fraud turut dipengaruhi oleh dampak pandemi Covid-19 yang dimulai pada akhir tahun 2019. Sedangkan laporan report to nation yang melingkupi wilayah global, menempati tingkat persentase 44% untuk jenis perusahaan yang sama. Tingkat persentase yang hampir mencapai 50% dapat mengancam stabilitas ekonomi.

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Section: Tinjauan Pustaka 21 Fraudunclassified

Analisa Perbandingan Profil Korban Fraud di Berbagai WIlayah Pasca Pandemi Covid-19

et al. 2023

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“…Financial statements that do not correspond to actual conditions can be detrimental to stakeholders. (Dan et al, 2017;Suryandari & Gayatri, 2022).…”

Section: Introductionmentioning

confidence: 99%

Corporate Governance as a Detector of Financial Statement Fraud: Systematic Literature Review

Devi

2024

APFJournal

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Financial reporting fraud occurs when someone misunderstands the financial condition of a company deliberately or not. One of the causes of financial statement fraud is poor governance. This study aims to describe the development of corporate governance research as a detector of financial statement fraud. The method used in this study is Systematic Literature Review. Publish or Perish (PoP) software is used to search for articles. Based on the synthesis results, there are five corporate governance structure mechanisms that can detect financial statement fraud: auditor, board of directors, internal control, shareholders, and performance. The synthesis results show that each corporate governance structure mechanism has not been able to work together to detect financial statement fraud. Therefore, there is a need for cooperation to minimize financial statement fraud. Future research is expected to use more data to increase understanding of how companies detect financial statement fraud by accessing e-resources such as Elsevier, Springer, Emerald Insight, and Wiley. Meanwhile, Scimago can be used to assess the quality and ranking of journals.

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Current Developments in ISA 240 Independent Auditor's Liabilities on Fraud: IAASB Project on Narrowing the Expectation Gap

Sarisoy

Pali

2023

Muhasebe Ve Finansman Dergisi

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Auditing standards that guide the auditing profession change and develop in line with the changes in the business world. In addition, various institutions conduct research and studies in this field. In 2020, the IAASB initiated a project to amend ISA 240, The Responsibilities Relating to Fraud in an Audit of Financial Statements. Within this project's scope, the reasons for the expectation gap regarding Fraud and going concerns and the possible solutions are investigated. In this study, the responses to the discussion paper published by the IAASB were examined. According to the results, the most important reasons for the expectation gap are that the public and the members of the financial reporting ecosystem, in general, do not have enough information about the audit, the auditors are not qualified enough, the audit is misevaluated, and parties in the ecosystem have unrealistic expectations. Among the most notable suggestions to narrow the gap are educating the members of the financial reporting ecosystem and the public, updating standards, preparing guides, and using technology/data analytics methods in auditing. In addition, the importance of clarifying key concepts such as materiality, reasonable assurance, auditing, Fraud, and professional skepticism is emphasized to narrow the expectation gap.

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Financial Fraud Scandal: Motivasi, Konsekuensi dan Upaya Memerangi Fraud

Cited by 3 publications

References 12 publications

Analisa Perbandingan Profil Korban Fraud di Berbagai WIlayah Pasca Pandemi Covid-19

Analisa Perbandingan Profil Korban Fraud di Berbagai WIlayah Pasca Pandemi Covid-19

Corporate Governance as a Detector of Financial Statement Fraud: Systematic Literature Review

Current Developments in ISA 240 Independent Auditor's Liabilities on Fraud: IAASB Project on Narrowing the Expectation Gap

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