Analysis of the Relationship Between Information Technology Use and Financial Reporting Fraud
Keywords:
Information Technology, Financial Reporting FraudAbstract
This literature review study is motivated by an empirical phenomenon that describes events and issues regarding the widespread fraudulent acts of financial reporting carried out by companies. The motives for fraudulent financial reporting vary, but the fraudulent financial reporting that is carried out cannot be justified. This literature is intended to theoretically analyze the relationship between the use of information technology and fraudulent financial reporting. The literature review method was carried out on ten articles obtained from two databases, namely Google Scholars and Publish or Perish. Keywords for article searches are "Information Technology", "Financial Reporting Fraud", with "AND" as the Boolean Operator. The relationship between Information Technology and Financial Reporting Fraud is based on Stewardship theory and Attitude and Behavior theory. The results of this literature review are that the use of Information Technology (IT) in companies has a negative effect on acts of Financial Reporting Fraud.
References
A. Arens, Randal, E. and Beasley, M.S. (2012) ‘Auditing and Assurance Services : An integrated Approach’, Fourteenth Edition, p. 24.
Chahoud, J., Ferrari, L. and Russo, G. (1975) ‘Localization theory in a one-dimensional disordered lattice’, Il Nuovo Cimento B Series 11, 25(1), pp. 1–12. Available at: https://doi.org/10.1007/BF02737660.
Desi Lestari, N.K., Kusumawati, N.P.A. and Nuratama, I.P. (2022) ‘Peran Kompetensi Sumber Daya Manusia Dalam Memoderasi Hubungan Pemanfaatan Teknologi Informasi Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Lpd Se-Kecamatan Penebel’, Hita Akuntansi dan Keuangan, 3(1), pp. 268–284. Available at: https://doi.org/10.32795/hak.v3i1.2306.
Jurnali, T. and Supomo, B. (2002) ‘Pengaruh Faktor Kesesuaian Tugas-Teknologi dan Pemanfaatan TI Terhadap Kinerja Akuntan Publik’, Jurnal Riset Akuntansi Indonesia, pp. 214–228.
Tjhai Fung Jin (2003) ‘Analisis Faktor-Faktor yang Mempengaruhi Pemanfaatan Teknologi Informasi dan Pengaruh Pemanfaatan Teknologi Informasi Terhadap Kinerja Akuntan Publik’, Jurnal Bisnis dan Akuntansi, 5(1), pp. 1–26.
Downloads
Published
Issue
Section
License
Copyright (c) 2024 Johan Julianta Bintang, Leni Wahyuli Sigalingging, Deliana Deliana, Rikson Dastin Manurung (Author)
This work is licensed under a Creative Commons Attribution 4.0 International License.
Simposium Ilmiah Akuntansi under the terms of a Creative Commons Attribution 4.0 International License / CC BY 4.0 This license permits anyone to copy and redistribute this material in any form or format, compose, modify, and make derivative works of this material for any purpose, including commercial purposes, so long as they include credit to the Author of the original work.
