Analisis Penyebab Internal dan Eksternal dalam Fraudulent Financial Reporting: Studi Tinjauan Literatur

Purpose: This research aims to analyze the internal and external causes that contribute to the occurrence of fraudulent financial reporting through a literature review, focusing on trends, developments, and under-explored areas. Methodology: This study analyzes 100 journals discussing the analysis of internal and external causes in fraudulent financial reporting from 2000 to 2024, sourced from reputable publishers. The research uses a systematic mapping study to identify, map, and categorize topics, methods, and source disciplines in fraudulent financial reporting research. Results: This study found that financial statement fraud is influenced by a combination of internal and external factors. Within the internal factors are poor leadership, management dominance, lack of supervision, unrealistic performance targets, and excessive incentives for management. In external factors there are financial pressures, rapid company growth, and pressure to maintain stock prices. The main finding is the interaction between internal factors and external factors that simultaneously trigger fraud. Limitations: The study is based solely on a literature review of journals from 2000 to 2024, which may limit the scope of the research to the trends and findings presented in those publications. Contribution: The novelty of this study lies in identifying the interaction between internal and external factors that contribute to fraudulent financial reporting and emphasizing the importance of strengthening regulatory oversight and corporate governance to prevent such practices.