THEORETICAL REVIEW OF THE CAUSES OF FINANCIAL FRAUD IN INDONESIA

Abstract

Fraud in Indonesia is still an unresolved problem. Fraud can occur due to financial pressure, weak internal controls, and a person's rationalization attitude to justify his actions. This research was conducted to determine the causes of fraud, especially fraud in the financial statements of companies in Indonesia. The causes of fraud can be seen from the fraud triangle, diamond fraud, and pentagon fraud. The research is a theoretical review taken from various studies on fraud in Indonesia over the past few years. Research is expected to provide an overview of the causes of fraud and can be a reference material for future research.