Gender Diversification in The Perspective of Accounting Fraud: A Literature Review Study

Susmita Dian  Indiraswari; Lilik  Purwanti

doi:10.55927/modern.v2i3.3938

Authors

Susmita Dian Indiraswari PGRI Kanjuruhan University, Malang
Lilik Purwanti Brawijaya University, Malang

DOI:

https://doi.org/10.55927/modern.v2i3.3938

Keywords:

Gender, Diversificatio, Accounting Fraud

Abstract

Gender diversification or gender diversity refers to efforts to increase the representation and participation of individuals from diverse gender backgrounds in the workplace. Accounting fraud, on the other hand, refers to practices carried out by individuals or organizations to manipulate financial information for personal or organizational gain. This article provides an overview of gender diversification in the perspective of accounting fraud using a qualitative approach and literature review method. Content analysis is the analysis technique used in this literature review research to prevent possible misinterpretation due to the researcher's lack of knowledge or insufficient information in the literature. The research report is written in a simple and easy-to-understand language, considering the researcher's limitations in conducting an in-depth and detailed study. The principle of simplicity and ease is applied to ensure that the content of the counseling and guidance program evaluation report can be easily understood by readers

Downloads

Download data is not yet available.

References

Adelin , V., & Fauzihardani , E. (2013). Influence internal control , obedience to the rules accounting and trends fraud to behavior No ethical . Vehicle Research Accounting , 1 (2), 259-276.

Astutik , REP, & Mildawati , T. (2016). Influence planning taxes and charges tax deferred to management profit . Journal Science and Research Accounting (JIRA) , 5 (3).

Chaerudin , A. (2018). Management HR education and training . CV Trace ( Ice Publisher).

Damayanti, DR, & Hermawan , A. (2018). Influence Difficulty Finance , Ownership Managerial And Risk Litigation To Management Profit With Audit Quality As Variable Moderation ( an Studies on Registered Bank Sector Service Companies On the Indonesia Stock Exchange 2013-2016 ) (Doctoral dissertation, Library Faculty of Economics and Business Unpas Bandung).

Hakim, AL, & Martin, AY (2015). follow Criminal Money Laundering and Its Modes in Business Law Perspective . Journal De'Rechstaat , 1 (1), 1-16.

Hakim, AR, & Praptoyo , S. (2015). Influence assets tax deferred and load tax deferred to management profit . Journal Science and Research Accounting (JIRA) , 4 (7).

Halik , A. (2018). Paradigm critics study communication ( approach critical-emancipatory and method ethnography critical ). Journal Da'wah Tabligh , 19 (2), 162-178.

Hamzah, RS, & Gozali , EOD (2022). Corporate Social Responsibility Implementation Study .

Handiman , UT, Faridi , A., Prasetya , AB, Hasibuan , A., Ismail, M., Dharma, E., ... & Simarmata , J. (2022). Communication and Leadership Organization . Our Writing Foundation .

Hendiana , I. (2016). Influence Gender Diversity Board of Directors To Financial Performance Decision Making Studies Cases in Registered Companies On the Indonesia Stock Exchange (Bei) Lq-45 Period 2008-2011 Transportation Sector (Doctoral dissertation, Faculty of Economics and Business (UNISBA).

Hernawan , H. (2010). Analysis tracing transaction fraud in engineering reporting finance . Journal of Business Economics and Entrepreneurship , 1 (2).

Kusumastuti , NR, & Meiranto , W. (2012). Analysis influential factors _ to trend fraud accountancy with behavior No ethical as intervening variables (Doctoral dissertation, Faculty Economics and Business ).

Ladwig , RC (2022). Proposing the safe and brave space for organizational environment: including trans* and gender diverse employees in institutional gender diversification. Gender in Management: An International Journal , 37 (6), 751-762.

Maisan , I. (2022). Un Women's Role In Implementation Cedaw For Handle Problems Gender Equality Against Women In India 2016-2021.

Malleleang , AMA, KY, IGS, Santoso, P., & Saragih , HJR (2022). Resolution Conflict Trust In Tolerance Religion in Multicultural Society in Indonesia. Journal of Education And Development, 10(3), 183-192.

Masdar, S., Asmorowati , S., & Irianto , J. (2009). Management source Power man based competence For service public . Airlangga University Press.

Murdayanti , Y., & Puruwita , D. (2019). Financial HR competence and accountability boarding school Journal Accounting , Economics and Management Business , 7 (1), 19-29.

Muris , D., & Wattimena , GHJA (2022). Formation identity and mobilization the virtual movement of the Gaya Nusantara organization . Bricolage: Journal of the Master of Science Communications , 8 (2), 247-262.

Oktariyani , A., & Rachmawati , Y. (2021). Analysis Influence Profitability , Leverage, Environmental Performance and Gender Diversification Against Quality Disclosure Environment in Mining Companies in Indonesia. Accounting And Management , 16 (1), 1-20.

Pardjo , YAP (2017). Management Company Risk . Growing publishing.

Purba , S., Revida , E., Parinduri , L., Purba , B., Muliana , M., Purba , PB, ... & Leuwol , NV (2020). Behavior Organization . Our Writing Foundation .

Purba , S., Revida , E., Tamrin , AF, Bachtiar , E., Purba , B., Ramadhani, YR, ... & Hidayatulloh , AN (2021). Analysis Education Policy . Our Writing Foundation .

Purwanto , P., & Kusuma, A. (2019). Fraud Modus Operandi Pattern in Financing and Efforts Minimize Fraud in Islamic Rural Banks X. Journal Accounting And Investments , 4 (1), 60-74.

Putri, A. (2012). Review: Fraud ( fraud ) report finance . JRAK: Journal Research Accounting and Computerization Accounting , 3 (1), 13-22.

Rice, R. (2015). The Number of Game ( A Literature Review). Journal Microskill Economic Wira , 5 (1), 51-60.

Rini, ES (2022). Development Thinking Accounting : Overview in Perspective Social Historical . Economics : Journal of Economics and Business , 6 (1), 333-339.

Riniwati , H. (2016). Management resource human : Activity main and HR development . Brawijaya Press University .

Safri , S. (2018). System Information Accountancy Sales And Receipt Of Cash As Internal Control at Pt Greenspan Packaging System. JSI ( Journal system Information ) Suryadarma University , 3 (1), 89-101.

Saleh, HMY, & Miah Said, SE (2019). Marketing Concepts and Strategies : Marketing Concepts and Strategies (Vol. 1). Legal Media.

Saputra, R., Kusnadi , K., Karoma , K., & Hidayat , AW (2022). Management Quality based Leadership Gender Equality at NU Yogyakarta High School. Proceedings Conference on Gender and Social Movements , 1(01), 513-521.

Saputri , DD, & Suryawati , I. (2020). Representation Violation Element Bill Kovach's Journalism In The Movie Nightcrawler ( Analysis Semiotics John Fiske). PANTAREI , 4 (02).

Savitri, A. (2019). Bonus Demographics 2030: answer challenge as well as opportunity education 4.0 and revolution business 4.0 . Genesis Publisher .

Sembiring , H. (2020). Influence motivation and environment Work to performance employees at Bank Sinarmas Medan. Jurakunman ( Journal Accounting And Management ) , 13 (1).

Simanjuntak , M., Triharjono , BA, Banjarnahor , AR, Sari, OH, Purba , S., Hasibuan , A., ... & Fitrianna , N. (2021). Design Organization and Human Resources . _ Our Writing Foundation .

Sirait , R. (2018). Accountant Public Liability In Criminal Case Relating To The Financial Statement (Doctoral dissertation, Untag 1945 Surabaya).

Subyantoro , A., & Suwarto , FX (2020). Management Human Resources Strategy . _ Publisher Andi.

Sudarmanto , E., & Utami, CK (2021). Fraud Prevention With Internal Internal Control Perspective Koran . Journal Islamic Economics Scientific , 7 (1), 195-208.

Sutrisno , CR (2013). Forensic Audit : Unraveling And Preventing Crime Finance . In Proceedings of the National Seminar on Forensic Audit (pp. 54-65).

Tanjaya , A., & Kwarto , F. (2022). Internal Corporate Governance Reduce Fraud Report Finance (Systematic Literature Review With Meta Synthesis Method ). Journal Academy Accounting , 5 (3), 312-332.

Ullah, I., Zhao, Q., Zeb, A., Iqbal, A., & Khan, MA (2022). Board diversity and financial reporting quality: evidence from China. Economic Research- Ekonomska Istraživanja , 1-19.

Ulum , MC (2016). Behavior Organization Going to Orientation Empowerment . Brawijaya Press University .

Wijoyo , US (2015). The Influence of Financial Stability, Personal Financial Need and Ineffective Monitoring of Fraud Financial Statements in Registered Banking Companies On the Indonesia Stock Exchange (Doctoral dissertation, Widyatama University ).