文章基本信息

标题：AKUNTANSI FORENSIK DALAM UPAYA PEMBERANTASAN TINDAK PIDANA KORUPSI
本地全文：下载
作者：I DEWA NYOMAN WIRATMAJA ; I DEWA NYOMAN WIRATMAJA
期刊名称：Jurnal Ilmiah Akuntansi dan Bisnis
印刷版ISSN：2303-1018
出版年度：2010
卷号：5
期号：2
页码：1-26
语种：Indonesian
出版社：Universitas Udayana
摘要：Corruption has become a phenomenal issue and always interesting to discuss in Indonesia. Corruption has been considered as the root cause of national problems, such as high cost economy, economic growth, and investment barrier. This article focuses on the chance of implementing forensik accounting concept in providing evidence to support court decision. The discussion aims to review the role of forensik accounting through preventive, detective, and corrective approaches to prevent and handle corruption in Indonesia. Cressey’s model of fraud triangle is used to map forensik accounting roles in preventing corruption.
关键词：fraud triangle; corruption; evidence; court