Research Article
Factors Causing The Occupation Of Fraud In The Financial Statements
@INPROCEEDINGS{10.4108/eai.19-9-2023.2340549, author={Siti NurulHusna and Arfan Ikhsan and Indra Maipita}, title={Factors Causing The Occupation Of Fraud In The Financial Statements}, proceedings={Proceedings of the 8th Annual International Seminar on Transformative Education and Educational Leadership, AISTEEL 2023, 19 September 2023, Medan, North Sumatera Province, Indonesia}, publisher={EAI}, proceedings_a={AISTEEL}, year={2023}, month={12}, keywords={fraud pressure opportunity justification}, doi={10.4108/eai.19-9-2023.2340549} }- Siti NurulHusna
Arfan Ikhsan
Indra Maipita
Year: 2023
Factors Causing The Occupation Of Fraud In The Financial Statements
AISTEEL
EAI
DOI: 10.4108/eai.19-9-2023.2340549
Abstract
This writing aims to examine the factors that cause fraud. Fraud is an act that causes reporting errors in financial statements, or an intentional act to use company resources unreasonably and misrepresent facts for personal gain. Fraud in financial statements can result in material misstatements. One of them is in accounting. The end product of an accounting field is a financial report. The auditor has a responsibility to fraud before concluding that the financial statements are presented fairly. Factors that influence the occurrence of fraud itself, namely starting from pressure, opportunity and rationalization. Therefore the auditor must have awareness of fraud that can occur and learn how fraud sters commit fraud. The auditor must carry out audits systematically through the appropriate methodology. This study was conducted using the literature review method from several previous researchers. The results of the study show that there are a number of factors that cause fraud, including pressure, opportunity, and justification. A number of these factors easily occur due to the condition of the system and the behavior of people related to financial management.