Literature Review on Detecting Fraudulent Financial Reporting Using Fraud Pentagon Theory

Angelica Herlina N; M. Hafiz Mumtaz; Rihan Nauli; Sabrina Putri; Deliana Deliana

Authors

Angelica Herlina N Politeknik Negeri Medan Author
M. Hafiz Mumtaz Politeknik Negeri Medan Author
Rihan Nauli Politeknik Negeri Medan Author
Sabrina Putri Politeknik Negeri Medan Author
Deliana Deliana Politeknik Negeri Medan Author

Keywords:

Fraud, Pentagon Theory, Detecting Fraudulent

Abstract

Fraud is a problem that occurs year by year in the business industry, both in Indonesia or global. Fraud can engender the emergence of asymmetric information, thereby disadvantaging its users due to the inherent informational distortions within it. This study aims to explore how fraud pentagon theory can be used to detect fraud in financial statements. This study used the Systematic Literature Review research method to examine the concept and results of previous research related to the Pentagon fraud theory in detecting fraud in financial reports from 2020 to 2024. There are 18 articles out of 48 that relevant articles indexed by Scopus, Sinta 1-5 and Garuda from Google Scholar and several other media. The results of this study indicate that the variables in the fraud pentagon theory have an influence on fraud in financial statements. These results are supported by previous research articles that show similar results to this research.

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