HERSUGONDO, Hersugondo (2026) " ARTIKEL Dr. HERSUGONDO, SE, MM: PREVENTING FINANCIAL REPORTING FRAUD USING FUZZY ANALYTIC HIERARCHY ON INDONESIAN STATE-OWNED ENTERPRISES ". POLISH JOURNAL OF MANAGEMENT STUDIES, 33 (2). pp. 101-115.

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Abstract

This study highlights the urgency of developing an effective strategy model to
prevent fraudulent financial reporting by Indonesian State-Owned Enterprises, as current
measures are considered ineffective. The objective of this study is to formulate a strategy to
prevent fraudulent financial reporting using the Fuzzy Analytic Hierarchy Process. This
research uses a descriptive-analytical method to analyse the phenomena and research results,
employing a mixed-methods approach to obtain in-depth information through investigative
procedures. Data were collected using a combination of questionnaires and interviews with
50 financial managers and five experts in formulating prevention strategies. The informants
in this study were the Supreme Audit Agency of the Republic of Indonesia, the Financial and
Development Supervisory Agency, Internal Auditors, Financial Managers, Audit Committee
Members, the Internal Control System Bureau, Independent Auditors, and accounting
professionals from State-Owned Enterprises. The study identified six strategies to prevent
financial reporting fraud: strengthening monitoring and control systems through three lines
of defence fostering a positive work culture; establishing anti-fraud principles; enforcing
rewards and punishments; providing anti-fraud education; and empowering employees as
agents of change. This study offers a feasible solution to prevent financial reporting fraud by
analysing the underlying factors

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