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All Journal E-Jurnal Akuntansi Universitas Udayana
Heni Heni
Institut Teknologi dan Bisnis Widya Gama Lumajang, Indonesia
Economics, Econometrics & Finance

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Journal : E-Jurnal Akuntansi Universitas Udayana

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Evaluasi Efektivitas Pengukuran Laporan Keuangan: A Systematic Literature Review Heni Heni; Payamta Payamta
E-Jurnal Akuntansi Vol 33 No 11 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i11.p04

Abstract

This article explores financial report fraud, factors that cause fraud and formulas for detecting fraud. The method used in this research is Systematic Literature Review (SLR), which involves the analysis of articles published from 2000 to 2023. Based on the data, 26 initial articles were obtained from Scopus in the analysis period, and only 13 articles were analyzed effectively. The findings show that the M-Score and F-Score models are widely used in identifying financial statement fraud. It is known that using the M-Sore, F-Score and Benford's law formulas has its own advantages and disadvantages depending on the sample and country studied. This paper provides insight for academics, practitioners, and policy makers to help detect and prevent fraud as well as develop it to make it easier for investors and auditors to detect fraud that occurs in financial reports. Keywords: Fraud, Fraud Detection, Systematic Literature Review, Financial Statement Fraud
Co-Authors Payamta, Payamta