Faktor-Faktor yang Mempengaruhi Kecurangan Laporan Keuangan: Pressure, Opportunity, dan Rationalization

Abstract

Financial statement fraud is a serious threat as it can damage the quality of accounting information and stakeholder trust. This study conducts a Systematic Literature Review (SLR) to identify and synthesize findings from previous studies regarding the influence of pressure, opportunity, and rationalization on financial statement fraud based on the Fraud Triangle perspective. This research uses a qualitative approach through a literature review of national and international journals as well as recent academic publications. The analysis was conducted descriptively and qualitatively by grouping findings based on the direction of influence (positive, negative, or no effect). The SLR results indicate that pressure, opportunity, and rationalization generally play a role in triggering fraud; however, the consistency of findings still varies due to differences in industrial context, period, and measurement proxies. This study provides a conceptual foundation for hypothesis development and future empirical research as well as implications for fraud prevention efforts.