Tinjauan literatur tentang kecurangan laporan keuangan dalam perspektif teori Fraud Pentagon: Bukti dari sektor keuangan

Abstract

Financial statement fraud remains a serious issue, particularly in the financial sector, which is characterized by high transaction complexity and stringent regulatory environments. This study aims to synthesize empirical findings on applying the Fraud Pentagon Theory to explain financial statement fraud in the financial industry. A systematic literature review with a qualitative descriptive approach was conducted on journal articles published between 2016 and 2025. The results indicate that pressure to achieve financial performance targets and opportunities arising from weak internal control systems are the most consistently associated factors with financial statement fraud. In contrast, proxies of managerial competence, arrogance, and external pressure exhibit inconsistent findings. These results underscore the importance of applying the Fraud Pentagon framework contextually and critically, particularly in selecting research proxies.