EL-MUHASABA
Vol 1, No 1: Januari 2010

PRAKTIK KECURANGAN AKUNTANSI DALAM PERUSAHAAN

Putra, Yuniarti Hidayah Suyoso (Unknown)

Article Info

Publish Date
25 Apr 2012

Abstract

This paper describes accounting fraud in company. Previous researches indicate several factors driven accounting fraud such as opportunity, exposure, individual aspect, poor internal control, and ineffective employee’s placement and management model. Recurrence of accounting fraud is happened either because of well planned and perpetrators are forced to do it. However, diverse methods can be conducted to detect and prevent accounting fraud and is supported by high moral commitment and law enforcement.  Key Words: Kecurangan akuntansi, pendeteksian dan pencegahan.

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Journal Info
EL-MUHASABA
Website

Abbrev

el-muhasaba

Publisher

Universitas Islam Negeri Maulana Malik Ibrahim Malang

Subject

Economics, Econometrics & Finance

Description

El Muhasaba:Jurnal Akuntansi adalah jurnal berkala Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang yang terbit dua kali dalam satu tahun, yaitu Januari dan Juli. Bidang keilmuan yang diterima dalam jurnal ini adalah Akuntansi, Auditing, Sistem Informasi, ...