Understanding Accounting Fraud Through the Fraud Triangle Theory: A Systematic Literature Review

This research aims to understand the causes of fraud through the approach of the Fraud Triangle Theory, which includes three main factors: pressure, opportunity, rationalization.By using the Systematic Literature Review method from various relevant international journals, it analyzed systematically to identify patterns, trends, and theoretical contributions to efforts in detecting and preventing fraud.The results of this study show that the three factors in the Fraud Triangle Theory significantly contribute to the occurrence of fraud.Opportunity as the most dominant factor is caused by weak internal control systems and lack of oversight.In addition, economic pressure, and a permissive organizational environment, as well as the rationalization processes by individuals, also increase the tendency for a person to commit fraud.These findings emphasize the need for a comprehensive approach in fraud prevention strategies, through ethical values, the establishment of an organizational culture with integrity, and the implementation of more effective internal control and oversight.