Vol 13, No 2 (): Islamic Economics. PEMERIKSAAN FRAUD DALAM AKUNTANSI FORENSIK DAN AUDIT INVESTIGATIF. Sayyid, Annisa. Judul: AKUNTANSI FORENSIK DAN AUDIT INVESTIGATIF. Pengarang: Theodorus M. Tuanakotta. Penerbit: Salemba Empat. Cetakan Ke: Jil. 1. Pengertian Akuntansi Forensik Pengertian Akuntansi Forensik Pengertian akuntan forensik. Mahasiswa Mahasiswa Forensic Acctg = Audit Investigatif?.

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Tujuan penelitian ini adalah mengungkap bagaimana aparat penegak hukum memaknai bukti audit dalam mengungkap korupsi.

Hal ini dilatarbelakangi kontroversi LHPKKN yang dibuat akutansi auditor negara dalam persidangan tindak pidana korupsi sebagai bukti dokumen dalam pengadilan tipikor. Metode yang digunakan dalam penelitian ini adalah studi kasus.

Theodorus M. Tuanakotta (Author of Akuntansi Forensik dan Audit Investigatif)

Penelitian ini menemukan bahwa LHPKKN tidak serta merta dapat diyakini oleh hakim karena merupakan salah satu alat dan bukan satu-satunya bukti yang digunakan dalam menetapkan keputusan tindak pidana korupsi. Bukti audit tidak semuanya dapat dijadikan sebagai bukti hukum.

Uncovering Corruption through Audits into Evidence under the Law. The purpose of this study is to reveal how law enforcement officers interpret audit evidence in uncovering corruption. The method used in this research is case study.

This research finds that LHPKKN is not necessarily believed by the judge because it is one of the tools and not the only evidence used in determining the decision of corruption. All of audit evidence can not be used as legal evidence.

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The Accounting Review, 90 6 Audit Quality and Corporate Governance: Evidence from the Microfinance Industry. International Journal of Auditing, 19 3— The Accounting Review, 88 1 The Accounting Review, 90 3 Behavioral Research in Accounting, akntansi 1 International Journal of Auditing, 17 154— Behavioral Research in Accounting, 25 2 Short Interest as a Signal of Audit Risk.

Contemporary Accounting Research, 28 4— The Accounting Review, 90 1 Grand Teton Candy Company: Connecting the Dots in a Fraud Investigation. Issues in Accounting Education, 29 3 Issues in Accounting Education, 27 4 Can Avatars Fight Fraud? Journal of Information Systems, 27 akuntnasi Insights from the Health Service in England. The Accounting Review, 91 6 Current Issues in Auditing, 10 1 How Institutional Pressures Shape Practice.

Contemporary Accounting Research, 32 3— International Journal of Auditing, 19 2— Evaluating the Intentionality of Identified Misstatements: The Accounting Review, 85 2 Paying for Joint or Single Audits? International Journal of Auditing, 20 11— Metodologi Penelitian Kualitatif Invextigasi Implications for External Audit Regulators. The Justice for Fraud Victims Project. Issues in Accounting Education, 31 3 Evidence from South Korea.

JURNAL AKUNTANSI UNESA

Australian Accounting Review, 23 4— Accounting Perspectives, 14 11— Journal of Forensic Accounting Research, 1 1 The Psychology and Sociology of Fraud: Issues in Accounting Education, 23 4 No Good Deed Goes Unpunished? Current Issues in Auditing, 5 2 Mountain State Sporting Goods: A Case of Fraud? A Case Study in Fraud Examination. Issues in Accounting Education, 26 1 Jurnal Administrasi Bisnis, 4 114— Accounting for Good Corporate Governance.

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International Journal of Auditing, 18 3— Perlukah Dimasukkan dalam Kurikulum Jurusan Akuntansi? Jurnal Akuntansi Multiparadigma, 5 3 Peran Akuntan dalam Pemberatasan Korupsi. Sosiohumaniora, 13 1 Big Data as Complementary Audit Evidence. Accounting Horizons, 29 2 Evidence from Voluntary Joint Audits. European Accounting Review, 21 4 Improving the Interpretation of Complex Audit Evidence: The Beneficial Role of Order Effects. Abacus, 49 4— Article Tools Print this article.

How to cite item. Email this article Login required. Email the author Login required. User Username Password Remember me. Keywords accountability akuntabilitas akuntansi asimetri informasi corporate governance corporate social responsibility csr etika fenomenologi fraud gaya kepemimpinan gender kinerja manajemen laba nilai perusahaan pendidikan akuntansi phenomenology profitabilitas spiritualitas tri hita karana ukuran perusahaan.

Prosedur Penelitian Suatu Pendekatan Praktik. Anti Korupsi dan Integritas. Metode Praktis Penelitian Deskriptif Kualitatif.