Trilogi Accounting & Business Research
Vol 5, No 1 (2024)

PERAN PEMERIKSA AKUNTANSI DALAM PENCEGAHAN DAN PENGUNGKAPAN KECURANGAN (FRAUD) : STUDI KASUS PADA PT. PMS3G

Paulina Putri Ningrum (Universitas Bina Sarana Informatika)
Kasmanto Miharja (Universitas Bina Sarana Informatika)
Salsabilla Dwiyanti (Universitas Bina Sarana Informatika)
Malika Salsabilla (Universitas Bina Sarana Informatika)

Article Info

Publish Date
20 Jun 2024

Abstract

This research uses a qualitative descriptive method to determine the role of accounting examinations in preventing and disclosing fraud, especially in the case of PT.PMS3G. This research uses secondary data from previous journals. The result showed that accounting examinations play an important role in discovering and preventing fraud. Companies with strong internal controls can lower the likelihood of fraud and increase their transparency and accountability.Keywords: Accounting examiner; Fraud; Fraud prevention; Internal audit

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Journal Info
Trilogi Accounting & Business Research
Website

Abbrev

TABR

Publisher

Universitas Trilogi

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

Description

TABR merupakan jurnal yang dikelola dan diterbitkan oleh Program Studi Akuntansi, Universitas Trilogi. TABR merupakan media komunikasi dan publikasi naskah ilmiah yang memiliki komitmen untuk menyebarkan hasil penelitian, sajian kasus, dan tinjauan pustaka guna memperluas wawasan, memutakhirkan ...