Wirataatmadja, Asikum (2011) Akuntansi Forensik sebagai Suatu Langkah Pengungkapan Fraudulent. Journal of Economic Management & Business, 12 (1). pp. 1-22. ISSN 1412-968X
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Abstract
Forensic accounting in line with growing global financial crisis and the more he care the government against the disclosure of cases of corruption and efforts to create good government governance. Forensic Accounting becomes an increasingly frequent topic discussed along with the incessant efforts to dismantle the corruption cases in the public sector, especially of government governance, while the private sector when the results of an investigative audit has led to criminal or a workaround to a problem in the field of law or justice. The approach used in the work of a forensic accounting audit of the intersection of science and the science of law in the disclosure of cases of irregularities pertanggungjawaban organizing and financial. Along with sophisticated technological advances in the development of business and everyday life, on the other side of crime and fraud are also increasingly sophisticated and hidden. Disclosure of an act of fraud requires a qualified forensic accounting profession and are able to think creatively as if in a position as a perpetrator of fraud. The successful development of forensic accounting profession is largely determined by the concerns of all parties on the development of forensic accounting that is able to adopt a variety of other disciplines in such a way and is supported by forensic accountants ability as a detective. Also required an examination guidelines are supported by the rule of law and legislation that guarantees the field of forensic accounting can actually work in a professional and able to express various kinds of cheating techniques and procedures and authority to enter into the 'territory' which is hard to touch.
| Item Type: | Article |
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| Uncontrolled Keywords: | forensic accounting, fraudulent |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 22 Nov 2016 09:43 |
| Last Modified: | 25 Nov 2016 07:33 |
| URI: | http://repository.maranatha.edu/id/eprint/21256 |
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