Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi

Vol. 25 No. 1 (2025): Musytari: Neraca Manajemen, Akuntasi, dan Ekonomi, ISSN 3025-9495
Articles

Evolusi Teori Kecurangan Menuju Fraud Heptagon: Implikasi bagi Pencegahan Laporan Keuangan Curang

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  • Aulia Zahrani
Aulia Zahrani
Universitas Padjadjaran

Published 2025-12-14

Keywords

  • Fraud Heptagon,
  • Cultural and Religious Dimensions,
  • Financial Reporting Fraud,
  • Emerging Fraud Dimensions

How to Cite

Evolusi Teori Kecurangan Menuju Fraud Heptagon: Implikasi bagi Pencegahan Laporan Keuangan Curang. (2025). Musytari : Jurnal Manajemen, Akuntansi, Dan Ekonomi, 25(1), 231-240. https://cibjournal.com/index.php/musytari/article/view/3713

Abstract

This study aims to detect the possibility of fraud in financial statements using the fraud heptagon developed by Reskino (2022). The fraud heptagon theory has seven dimensions: pressure, opportunity, rationalization, competence, arrogance, culture, and religiosity. The method used in this study was a Systematic Literature Review (SLR), which examined previous research on financial statement fraud and the fraud heptagon. The data used was second-hand data. Data analysis in this study involved mapping 28 selected journals from 2020 to 2025 in the Google Scholar database. The results of the study revealed factors influencing financial statement fraud, divided into seven indicators: pressure, opportunity, rationalization, competence, cultural arrogance, and religion. These were then analyzed using several proxies using qualitative research. Twenty factors were identified that had both positive and negative effects on financial statement fraud reports. These findings also answer the research question of whether arrogance, culture, and religiosity significantly influence the detection of fraudulent financial statements.

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