Fraudulent Financial Reporting Tinjauan Literatur tentang Deteksi, Pencegahan, dan Model Teoritis yang Digunakan
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Abstract
Fraudulent financial reporting merupakan masalah kritis yang dapat merusak kredibilitas perusahaan dan menurunkan kepercayaan publik. Artikel ini memberikan tinjauan komprehensif terhadap berbagai pendekatan teoritis yang digunakan untuk mendeteksi dan mencegah penipuan dalam laporan keuangan. Model-model seperti Fraud Triangle, Fraud Diamond, dan Beneish M-Score dianalisis sebagai alat deteksi fraud yang paling efektif. Selain itu, peran corporate governance dalam memperkuat mekanisme pengawasan internal juga dibahas, dengan fokus pada bagaimana struktur tata kelola yang baik dapat mengurangi potensi kecurangan. Berdasarkan tinjauan ini, disimpulkan bahwa penerapan model teoritis yang tepat, ditambah dengan pengawasan yang kuat, dapat secara signifikan mengurangi risiko fraudulent financial reporting.
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