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Literature Review: Research Reflection of Financial Statements Fraud Detection Methods in Indonesia

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  • Putri Intan Prastiwi

    (University of Sebelas Maret Surakarta, Indonesia)

  • . Payamta

    (University of Sebelas Maret Surakarta, Indonesia)

Abstract

This study aims to identify methods in the detection of fraud in financial statements conducted by researchers in Indonesia. This research has been published on the website of the Ministry of Research and Technology with the SINTA 1 and SINTA 2 indexes. This research was conducted with a literature study on financial statement fraud in Indonesia. The research method used is a descriptive qualitative method by taking data from literacy studies on the research of fraud detection methods in Indonesia. The results of this study indicate that the fraud detection method used in financial reports in Indonesia is using the fraud Triangle method. The article of these studies is expected to provide input, insight, and information to all parties such as company management, auditors, and users of financial statements about various methods of detecting financial statement fraud in Indonesia.

Suggested Citation

  • Putri Intan Prastiwi & . Payamta, 2021. "Literature Review: Research Reflection of Financial Statements Fraud Detection Methods in Indonesia," European Journal of Business and Management Research, European Open Science, vol. 6(4), pages 355-358, July.
    • Handle: RePEc:epw:ejbmr0:v:6:y:2021:i:4:id:51037
    DOI: 10.24018/ejbmr.2021.6.4.1037
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