This study describes the factors that cause fraud in Indonesia, both from public and non-public sector organizations. The research carried out is a literature review research sourced from articles that follow the research topic for further analysis. The research method used is a descriptive qualitative method by taking data from literacy studies on research on fraud in various entities in Indonesia. The results of this study are expected to be used as an initial method of fraud detection and provide input and additional insight to all parties, including company management, auditors, and users of financial statements, about the factors that cause fraud in public and private sector companies.

Fraud, Financial Statements, Behavioral Accounting, Public Sector Accounting

Angela F., Simbala, H. E. L., & Saroyo. (2016). Provinsi Sulawesi Utara. Jurnal EMBA, 4(1), 484–495. http://kkji.kp3k.kkp.go.id/index.php/dokumen/finish/98-buku-cetakan-2015/906

Binde, Per. 2016. Gambling-related Embezzlement in The Workplace: A Qualitative Study. International Gambling Studies, 2016.

Dewi, N. L. P. I. T., Anggariyani, M. P., Septyastini, I. D. A. E., Gayatri, N. M. S., Sudiari, K. D., & Andika, K. D. (2019). FRAUD TRIANGLE DI SEKTOR PEMERINTAHAN (Studi Kasus Pada Dinas Kabupaten Buleleng). Jurnal Ilmiah Akuntansi Dan Humanika, 8(2), 157–162. https://doi.org/10.23887/jinah.v8i2.19877

Kiswanto dan Panji Aziz Maulana. (2019). Pengalaman memoderasi penilaian risiko kecurangan, skeptisisme, beban kerja pada kemampuan mendeteksi kecurangan. Jurnal Ilmiah Akuntansi dan Bisnis, 14(2), 183-195.

Kusuma Satria Panji & Sukirman (2017). The Effect of Emotional Intelligence and Auditor’s Experience on Audit Quality with Independence as A Moderating Variable. Accounting Analysis Journal AAJ 6 (3) 2017. 370-379.

Republik Indonesia. 2003. Undang-undang No 17 Tahun 2003 tentang Keuangan Negara. Jakarta: Legalitas.

Ristianingsih, I. (2017). Telaah konsep fraud diamond theory dalam mendeteksi perilaku fraud di perguruan tinggi. Prosiding Seminar Nasional Dan Call For Paper Ekonomi Dan Bisnis, 2017, 131.

Walter Cameron Malau, Paschal Ohalehi, Eldin Soha Badr, Kemi Yekini, 2018. Fraud interpretation and disclaimer audit opinion Evidence from the Solomon Islands public sector (SIPS). Managerial Auditing Journal, 11 November 2018

Zahara, A. (2017). Pengaruh Tekanan, Kesempatan dan Rasionalisasi Terhadap Tindakan Kecurangan (Survei pada Narapidana Tipikor di Lembaga Pemasyarakatan Kelas II A Kota Pekanbaru). Jurnal Fakultas Ekonomi Universitas Negeri Padang, 1–19.