文章基本信息

标题：Forensic Accounting as Antibiotic for Pressing Corruption Infection in Indonesia
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作者：Ghusti Ayu C. Rolihlahla ; Ghusti Ayu C. Rolihlahla ; Made Dudy Satyawan 等
期刊名称：Journal of Economics, Business & Accountancy
印刷版ISSN：2087-3735
电子版ISSN：2088-785X
出版年度：2017
卷号：20
期号：2
页码：227-236
DOI：10.14414/jebav.v20i2.1123
语种：English
出版社：Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (PPPM STIE)
摘要：Effectiveness of corruption cases aimed at making the corrupt severely punished in a court of corruption and bring the deterrent effect for public officials who intend to engage in corruption. This study aims to explain the depth of the role of forensic accounting as well as how it applied in the handling and disclosure of corruption cases in Indonesia. The hope of forensic accounting can be accepted and applied by all auditors general inspectorate at the ministry/government agencies at both central and local levels, so that corruption can be detected early on using the science of forensic accounting. This study uses a qualitative methodology with an interpretive approach, with key informants from the Directorate Investigator and Special Economic Crime, the Criminal Investigation Police, KPK, as well as the Financial and Development Supervisory Agency. The result of this study indicates that the forensic accounting interpreted as potent antibiotics to suppress the rampant corruption in Indonesia. Investigation method often used investigator/auditor using forensic accounting knowledge to produce valid evidence in court corruption, including documentary evidence of the state audit the calculation of financial loss and statement of experts (auditors) in the corruption trial.
其他摘要：Efektifitas dari pengungkapan kasus korupsi bertujuan membuat para koruptor dija tuhi hukuman berat dalam pengadilan tindak pidana korupsi dan membawa efek jera bagi pejabat publik yang berniat untuk melakukan korupsi. Penelitian ini bertujuan menjelask
关键词：Akuntansi Forensik; Korupsi; interpretif