Rapina, Rapina and Eliezer, Hans (2011) Pencegahan Kecurangan dalam Pelaporan Keuangan oleh Eksekutif Perusahaan berdasarkan Sabanes Oxley-Act Section 302. Dialogia Iuridica, 3 (1). pp. 101-129. ISSN 2085-9945
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Abstract
Nowadays, many public companies in Indonesia still don’t know the importance of internal controls in order to prevent the practice of fraud. For public companies, that kind of fraud is very detrimental to the investors, shareholders and other stakeholders is fraudulent financial reporting. The most horrendous fraud is the case of Enron in the United States involving public accounting firm Arthur Andersen. The case eventually led to a decree or a deed-called Sarbanes Oxley Act of 2002. Sarbanes Oxley main goal is to increase public trust towards the implementation of GCG (Good Corporate Governance) for Go Public Companies. The result showed that, Sarbanes Oxley has a strong influence on the role of corporate executives in order to prevent fraudulent financial reporting. From these results the authors provide suggestions for PT.Telkom to maintain application performance Sarbanes Oxley section 302 because it proved to have a positive effect in preventing fraudulent financial reporting. In addition, authors also provide suggestions for PT.Telkom to apply the Sarbanes Oxley thoroughly to combat fraudulent and to make PT.Telkom’s performance can be better.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Sarbanes-Oxley Act Section 302, Peranan Eksekutif Perusahaan, Fraudulent Financial Reporting |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 13 Aug 2017 08:06 |
| Last Modified: | 21 Aug 2017 07:56 |
| URI: | http://repository.maranatha.edu/id/eprint/22818 |
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