Vol. 2 No. 2 (2025): Sustainable Innovation and Digital Transformation in Emerging Markets
Articles

Bibliometric Analysis: The Role Of Accountants In Preventing Financial Statement Fraud In Indonesian Companies From 2014 to 2024

pdf
  • Irma Megumi Zalukhu,
  • I Made Laut Mertha Jaya
Irma Megumi Zalukhu
Universitas Mahakarya Asia, Yogyakarta
Bio
I Made Laut Mertha Jaya
Universitas Mahakarya Asia, Yogyakarta
Bio

Published 2025-10-31

Keywords

  • Fraud Accounting,
  • Role of Accountants,
  • Financial Statement Fraud,
  • Bibliometrics,
  • Forensic Accounting,
  • Internal Control,
  • Fraud Prevention,
  • Forensic Audit
    • ...More
    Less

Copyright (c) 2026 Irma Megumi Zalukhu, I Made Laut Mertha Jaya (Author)

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

This study examines the increase in financial statement fraud in Indonesian companies and explores the role of accountants in preventing fraud during the period 2014–2024. The bibliometric method using VOSviewer was applied to map publication trends, author collaboration networks, and dominant themes in SINTA-indexed accounting journals. The results show that accountants play a role as designers and evaluators of internal control policies, implementers of professional skepticism, and adopters of advanced technologies such as artificial intelligence and big data analytics. Various challenges faced include the adaptation of remote auditing, the complexity of fraud modes, and organizational cultural barriers. Recommended prevention strategies include integrating quantitative detection models into audit procedures, continuous training, strengthening whistleblowing systems, and cross-institutional collaboration. These findings enrich academic discourse and provide practical guidance for improving accountability and transparency in financial reporting in Indonesia.

pdf

Downloads

Download data is not yet available.

References

  1. Akuntansi, J., Bisnis, D., Program, J., Akuntansi, S., Agustiani, W. D., Hasibuan, A. B., Ekonomi, F., & Akuntansi, J. (2020). FAKTOR-FAKTOR YANG MEMPENGARUHI INTENSIWHISTLEBLOWING : STUDI EMPIRIS PADA KANTOR AKUNTANPUBLIK DKI JAKARTA. Jurnal Program Studi Akuntansi, 6(2). Https://doi.org/10.31289/jab.v6i2.3305
  2. Alfarago, D., & Mabrur, A. (2022). Do Fraud Hexagon Components Promote Fraud in Indonesia? ETIKONOMI, 21(2), 399–410. Https://doi.org/10.15408/etk.v21i2.24653
  3. Alotaibi, K. O., Helliar, C., & Tantisantiwong, N. (2022). Competing Logics in the Islamic Funds Industry: A Market Logic Versus a Religious Logic. Journal of Business Ethics, 175(1), 207–230. Https://doi.org/10.1007/s10551-020-04653-8
  4. Ashfaq, T., Khalid, R., Yahaya, A. S., Aslam, S., Azar, A. T., Alsafari, S., & Hameed, I. A. (2022). A Machine Learning and Blockchain Based Efficient Fraud Detection Mechanism. Sensors, 22(19). Https://doi.org/10.3390/s22197162
  5. Bao. (2022). The audit revolution: Integrating artificial intelligence in detecting accounting fraud.
  6. Beasley, M. S., Hermanson, D. R., Carcello, J. V, & Neal, T. L. (2010). Fraudulent financial reporting: 1998-2007 : an analysis of U.S. public companies. Https://egrove.olemiss.edu/aicpa_assoc/453
  7. Bifadli, I., Ferdy Putra, dan, Studi Akuntansi, P., Ekonomi dan Bisnis, F., & Artikel, P. (n.d.). aDETEKSI FINANCIAL STATEMENT FRAUD DENGAN ANALISIS FRAUD HEXAGON Afiliasi. Jurnal Akuntansi Bisnis, 16(2), 112–129. Https://doi.org/10.30813/jab.v16
  8. Budi, S., Program, P., Akuntansi, S., Ekonomi, F., Bisnis, D., Katolik, U., & Malang, W. K. (n.d.). MANFAAT DAN TANTANGAN DALAM MELAKUKAN AUDIT INTERNAL SECARA JARAK JAUH BERDASARKAN PRAKTIKALITAS PADA TIAP AREA AUDIT.
  9. Cahyadi, W., & Zuhroh, D. (n.d.). PENGENDALIAN AUDIT INTERNAL FRAUD ATAS PERSEDIAAN BARANG DALAM PROSES PADA CV “X” DI SURABAYA.
  10. Cheng, C.-H., Kao, Y.-F., & Lin, H.-P. (2021a). A financial statement fraud model based on synthesized attribute selection and a dataset with missing values and imbalanced classes. Applied Soft Computing, 108, 107487. Https://doi.org/https://doi.org/10.1016/j.asoc.2021.107487
  11. Cheng, C.-H., Kao, Y.-F., & Lin, H.-P. (2021b). A financial statement fraud model based on synthesized attribute selection and a dataset with missing values and imbalanced classes. Applied Soft Computing, 108, 107487. Https://doi.org/https://doi.org/10.1016/j.asoc.2021.107487
  12. Christian, N., Yaputri, J. A., & Des, N. (n.d.-a). ANALISIS STRATEGI, METODE DAN ALAT PENDETEKSIAN FRAUD YANG DIGUNAKAN DI DUNIA, ASIA PASIFIK DAN INDONESIA ANALYSIS OF STRATEGIES, METHODS, AND FRAUD DETECTION TOOLS USED IN THE WORLD, ASIA PACIFIC, AND INDONESIA. SIKAP, 7(1), 2022–2077. Http://jurnal.usbypkp.ac.id/index.php/sikap
  13. Christian, N., Yaputri, J. A., & Des, N. (n.d.-b). ANALISIS STRATEGI, METODE DAN ALAT PENDETEKSIAN FRAUD YANG DIGUNAKAN DI DUNIA, ASIA PASIFIK DAN INDONESIA ANALYSIS OF STRATEGIES, METHODS, AND FRAUD DETECTION TOOLS USED IN THE WORLD, ASIA PACIFIC, AND INDONESIA. SIKAP, 7(1), 2022–2077. Http://jurnal.usbypkp.ac.id/index.php/sikap
  14. Darsono, R. R. (2024). Pengaruh Komite Audit dan Reputasi Kantor Akuntan Publik (KAP) terhadap Integritas Laporan Keuangan dengan Corporate Governance sebagai Pemoderasi. El-Mujtama: Jurnal Pengabdian Masyarakat , 4(3), 121–135. Https://doi.org/10.47467/elmujtama.v4i3.901
  15. Dinata, R. O., Irianto, G., & Mulawarman, A. D. (2018). MENYINGKAP BUDAYA PENYEBAB FRAUD: STUDI ETNOGRAFI DI BADAN USAHA MILIK NEGARA. In Jurnal Economia (Vol. 14, Issue 1).
  16. Endah, D., Probowati, P., Chariri, A., & Isgiyarta, J. (n.d.). HEDONISM, RELIGIOSITY, AND FRAUD IN FINANCIAL STATEMENTS. Https://doi.org/10.33603/jka
  17. Esterine Puspitadewi, & Partogian Sormin. (2018). PENGARUH FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014 – 2016). JURNAL AKUNTANSI, VOL. 12, NO.2, 146–162.
  18. Faadhilah Hj Rochmawati Daud, S., & Rika Henda Safitri, C. (n.d.). PENILAIAN ATAS STRUKTUR PENGENDALIAN INTERNAL PADA RUMAH SAKIT PERTAMINA PLAJU DALAM HUBUNGANNYA DENGAN PEMERIKSAAN AKUNTAN PUBLIK. Https://doi.org/10.24964/ja.v6i1.577
  19. FACHRIZKA ZULFA. (2021). PENGARUH FAKTOR-FAKTOR FRAUD DIAMOND DALAM MENDETEKSI FRAUDULENT FINANCIAL REPORTING DENGAN MODERASI KOMITE AUDIT PADA INDUSTRI PERTAMBANGAN. Http://repository.untar.ac.id/id/eprint/35217
  20. Fernandhytia, F., & Muslichah, M. (2020). The Effect of Internal Control, Individual Morality and Ethical Value on Accounting Fraud Tendency. Media Ekonomi Dan Manajemen, 35(1), 112. Https://doi.org/10.24856/mem.v35i1.1343
  21. Georgios L. Vousinas. (2019). PERKEMBANGAN FRAUD THEORY DAN RELEVANSI DALAM REALITA.
  22. Handoko, B. L. (2021). FRAUD HEXAGON DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD PERUSAHAAN PERBANKAN DI INDONESIA. In Jurnal Kajian Akuntansi (Vol. 5, Issue 2). Http://jurnal.ugj.ac.id/index.php/jka
  23. Hartanto, R. (2024). Analisis Faktor-Faktor yang Berpengaruh Terhadap Kecurangan Laporan Keuangan. Https://doi.org/10.5281/zenodo.10806925
  24. Iman Supriadi. (2024). The audit revolution: Integrating artificial intelligence in detecting accounting fraud. Akuntansi Dan Teknologi Informasi, 17(1), 48–61. Https://doi.org/10.24123/jati.v17i1.6279
  25. Indah Puspita, A., & Budiwitjaksono, G. S. (2024). Analisis Sistem Pengendalian Internal Kas dan Setara Kas untuk Mencegah Fraud pada Rumah Sakit XYZ.
  26. Jalil, F. Y. (2018). Internal Control, Anti-Fraud Awareness, and Prevention of Fraud. ETIKONOMI, 17(2), 297–306. Https://doi.org/10.15408/etk.v17i2.7473
  27. Jensen, M. C., & Meckling, W. H. (1976). THEORY OF THE FIRM: MANAGERIAL BEHAVIOR, AGENCY COSTS AND OWNERSHIP STRUCTURE. In Journal of Financial Economics (Vol. 3). Q North-Holland Publishing Company.
  28. Knechel, & salterio. (2016). 10.4324_9781315531731_previewpdf.
  29. Laksmi, A. C. (n.d.). CPD FOR MEMBERS OF AUDITING PROFESSION IN INDONESIA: PROVIDERS’ POINT OF VIEW.
  30. Loebbecke. (1989). Auditors’ Experience with Material Irregularities: Frequency, Nature, and Detectability.
  31. Maria, M., Darusalam, D., Yulsiati, H., & Said, J. (2023). Does Top Management Competencies, Internal Control Systems, and E-procurement Contributes to Procurement Fraud Prevention. Https://doi.org/10.21203/rs.3.rs-2438959/v1
  32. Pendidikan, P., Pelatihan, D., Badan, P., Keuangan, P., Fa, D. P., & Kelima, E. (2008). FRAUD AUDITING KODE MA : 2.140.
  33. Power. (2013). Accounting, Organizing, and Economizing: Connecting Accounting Research and Organization Theory.
  34. Prasetyo Nugrahanti, T., Zamorano, M. A., Ekonomi, F., & Bisnis, D. (n.d.). DAMPAK KINERJA AUDITOR DI MASA PANDEMI COVID-19 DENGAN TEKNOLOGI INFORMASI SEBAGAI VARIABEL MODERASI.
  35. Rahmi, N. U., Ny, H., Arief, J. S., Lai, J., & Lie, Q. (n.d.). PENDETEKSIAN FINANCIAL STATEMENT FRAUD DENGAN BENEISH M-SCORE RATIO PADA PERUSAHAAN BARANG KONSUMSI. Https://doi.org/10.26460/ja.v8i1.1016
  36. Raymondus, *, Sinaga, M., Sinaga, R. M., Putri, A. M., & Fionasari, D. (n.d.). Pengaruh Skeptisme Profesional, Independensi Dan Pengalaman Auditor Terhadap Kemampuan Auditor Dalam Mendeteksi Kecurangan (Studi Kasus Pada Kantor Akuntan Publik di Kota Pekanbaru).
  37. Rini. (2012). ANALISIS ELEMEN-ELEMEN FRAUD PENTAGON SEBAGAI DETERMINAN FRAUDULENT FINANCIAL REPORTING.
  38. Sanjaya, N. M. W. S. (2022). Whistleblowing and Organizational Factors to Improve LPD Fraud Prevention Capabilities During the Covid-19 Pandemic. Jurnal Economia, 18(1), 28–39. Https://doi.org/10.21831/economia.v18i1.40403
  39. Sartika, N., & Rahayuni, S. (2022). GOOD SELF INTEREST DAN RISIKO TINDAKAN FRAUD: KOMITMEN ORGANISASI SEBAGAI VARIABEL MEDIASI. Akuntansi Dan Teknologi Informasi, 15(2), 96–112. Https://doi.org/10.24123/jati.v15i2.4718
  40. Saud, I. M., & Febriana, P. (2022). PENGARUH WHISTLEBLOWING TRIANGLE TERHADAP INTENSI DALAM MELAKUKAN WHISTLEBLOWING. In Jurnal Kajian Akuntansi (Vol. 6, Issue 1). Http://jurnal.ugj.ac.id/index.php/jka
  41. Standar, D., Keuangan, A., Akuntan Indonesia, I., & Psak, D. E. (2019). Draf Eksposur ini diterbitkan oleh penyajian laporan keuangan.
  42. Suhayati, E., & Thufailah, A. A. (2024). Fraud Detection: Professional Skepticism and Quality Control System. Https://doi.org/10.21831/economia.v20i1.56492
  43. Supriadi, I. (2024). The audit revolution: Integrating artificial intelligence in detecting accounting fraud. Akuntansi Dan Teknologi Informasi, 17(1), 48–61. Https://doi.org/10.24123/jati.v17i1.6279
  44. Urumsah, D., Wicaksono, A. P., & Pratama, A. J. P. (2016). Jurnal Akuntansi & Auditing Indonesia Melihat jauh ke dalam : Dampak kecerdasan spiritual terhadap niat melakukan kecurangan. Jurnal Akuntansi & Auditing Indonesia, 20(1), 53.
  45. Uswah Prasetyaningsih, N. (n.d.). The Role of Moral Reasoning on the Effects of Incentive Schemes and Working Relationships on Whistleblowing: An Audit Experimental Study. Gadjah Mada International Journal of Business, 23(3), 2021. Http://journal.ugm.ac.id/gamaijb
  46. W. Steve Albrecht, Chad O. Albrecht, Conan C. Albrecht, & Mark F. Zimbelman. (2011). Fraud_Examination. Https://books.google.co.id/books/about/Fraud_Examination.html?Id=sbzjybs-FPIC&redir_esc=y
  47. Wallu, F., Jaya, I. M. L. M., Andrianto, W., & Anan, E. (2024). Literature Review: Perkembangan Keterampilan Profesi Akuntan. Gorontalo Accounting Journal, 7(2), 214. Https://doi.org/10.32662/gaj.v7i2.3495
  48. Yurmaini. (2017). Kecurangan Akuntansi (Fraud Accounting) Dalam Perspektif Islam. Jurnal Akuntansi Dan Bisnis, 93(1).