Penerapan Red Flags Analysis dalam Mendeteksi Potensi Financial Statement Fraud di Pasar Modal Indonesia

Juliana Tannaka ; Erica Stevanie ; Olivia Olivia
Maslahah : Jurnal Manajemen dan Ekonomi Syariah 📅 2025 Vol 3, No 3 🔗 DOI: 10.59059/maslahah.v3i3.2369
Abstract
This study aims to describe the application of Red Flags Analysis in detecting potential financial statement fraud in the Indonesian capital market, using a descriptive qualitative approach through a literature review from various secondary sources. The results show that Red Flags Analysis is effective in identifying various fraud indicators, such as financial statement anomalies, delayed report publication, doubtful audit opinions, and consistent deviation patterns observed among publicly listed companies in Indonesia. The findings also emphasize the critical role of collaboration among auditors, regulators, and company management in building a proactive and ethical oversight system. The comprehensive application of this method significantly contributes to strengthening transparency, enhancing accountability, protecting investors from fraud risks, and ultimately improving the quality of the national capital market.
 
 
Keywords
Financial Statement Fraud; Indonesian Capital Market; Red Flags Analysis
How to Cite

Juliana Tannaka, et al. (2025). Penerapan Red Flags Analysis dalam Mendeteksi Potensi Financial Statement Fraud di Pasar Modal Indonesia. Maslahah : Jurnal Manajemen dan Ekonomi Syariah, 3(3). https://doi.org/10.59059/maslahah.v3i3.2369

Juliana Tannaka; Erica Stevanie; Olivia Olivia, "Penerapan Red Flags Analysis dalam Mendeteksi Potensi Financial Statement Fraud di Pasar Modal Indonesia," Maslahah : Jurnal Manajemen dan Ekonomi Syariah, vol. 3, no. 3, 2025.

Juliana Tannaka; Erica Stevanie; Olivia Olivia. "Penerapan Red Flags Analysis dalam Mendeteksi Potensi Financial Statement Fraud di Pasar Modal Indonesia." Maslahah : Jurnal Manajemen dan Ekonomi Syariah, vol. 3, no. 3, 2025.

Juliana Tannaka; Erica Stevanie; Olivia Olivia. "Penerapan Red Flags Analysis dalam Mendeteksi Potensi Financial Statement Fraud di Pasar Modal Indonesia." Maslahah : Jurnal Manajemen dan Ekonomi Syariah 3, no. 3 (2025).

Juliana Tannaka, et al. (2025) 'Penerapan Red Flags Analysis dalam Mendeteksi Potensi Financial Statement Fraud di Pasar Modal Indonesia', Maslahah : Jurnal Manajemen dan Ekonomi Syariah, 3(3). doi: 10.59059/maslahah.v3i3.2369.

Juliana Tannaka; Erica Stevanie; Olivia Olivia. Penerapan Red Flags Analysis dalam Mendeteksi Potensi Financial Statement Fraud di Pasar Modal Indonesia. Maslahah : Jurnal Manajemen dan Ekonomi Syariah. 2025;3(3).

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