Fraud Problems in International Company Financial Reports

Achmad Bagas Djuan Rajendra ; Joshua Yonathan Sugianto ; Hwihanus Hwihanus
International Journal of Economics, Commerce, and... 📅 2024 Vol 1, No 3 🔗 DOI: 10.62951/ijecm.v1i3.101
Abstract
This research aims to determine the factors that cause fraud in financial reporting by reviewing literature relating to false financial reporting in agencies or organizations, especially in the scope of public work. The population used is financial reporting at several international companies in 2019-2024. The data analysis technique uses comparative analysis where the researcher compares 2/more objects to find out the differences and similarities in a study by applying a meta study to explain the analysis of previous research results. The sample in the research used a purposive sampling method where sampling was based on the author's considerations. The results show that the occurrence of fraud/fraud in financial statements is caused by several factors in accordance with the fraud triangle theory where there are 3 factors that cause individuals/groups to commit fraud/cheating, namely pressure, opportunity, and justification/rationalization so that a person/group assumes that fraud is a normal action and occurs in many companies.
Keywords
Fraud; Financial Reports; Triangle theory
How to Cite

Achmad Bagas Djuan Rajendra, et al. (2024). Fraud Problems in International Company Financial Reports. International Journal of Economics, Commerce, and Management, 1(3). https://doi.org/10.62951/ijecm.v1i3.101

Achmad Bagas Djuan Rajendra; Joshua Yonathan Sugianto; Hwihanus Hwihanus, "Fraud Problems in International Company Financial Reports," International Journal of Economics, Commerce, and Management, vol. 1, no. 3, 2024.

Achmad Bagas Djuan Rajendra; Joshua Yonathan Sugianto; Hwihanus Hwihanus. "Fraud Problems in International Company Financial Reports." International Journal of Economics, Commerce, and Management, vol. 1, no. 3, 2024.

Achmad Bagas Djuan Rajendra; Joshua Yonathan Sugianto; Hwihanus Hwihanus. "Fraud Problems in International Company Financial Reports." International Journal of Economics, Commerce, and Management 1, no. 3 (2024).

Achmad Bagas Djuan Rajendra, et al. (2024) 'Fraud Problems in International Company Financial Reports', International Journal of Economics, Commerce, and Management, 1(3). doi: 10.62951/ijecm.v1i3.101.

Achmad Bagas Djuan Rajendra; Joshua Yonathan Sugianto; Hwihanus Hwihanus. Fraud Problems in International Company Financial Reports. International Journal of Economics, Commerce, and Management. 2024;1(3).

Artikel Terkait

Contribution of Organizational Commitment through Discipline, Professionalism, and Work Culture of Public Service Sector Employees

Andari, Andari; Nafiudin Nafiudin; Fatya Nisyah; Niken Widillahi

Navigating NGO Sustainability: Stakeholders, Operational Efficiency, and Innovation in Floating Hospitals

Nodya Melinda Noori; Ediansyah Ediansyah; Nofierni Nofierni

Nurse Competence, Social Influence, and Usability on EMR Use with Perceived Ease as Mediator

Rizqi Kartika Wardani; Rian Adi Pamungkas; Intan Silviana Mustikawati

Integrated Resource-Based View and Dynamic Capabilities for SME internationalization: Early Evidence from Indonesian Export-Ready Firms

Mirza Esvianti; Sudarmiatin Sudarmiatin; Heri Pratikto

The Transformation of Financial Literacy in the Digital Era: a Systematic Literature Review on Concepts, Dimensions, and Future Research Directions

Agatha Helena Deze

Empowering Local Human Resources in the Internationalization Process: A Qualitative Study of Coffee-Based MSMEs

Oktavianti, Indira ; Sudarmiatin Sudarmiatin; Heri Pratikto
Tren Sitasi Jurnal