Redirigiendo al acceso original de articulo en 17 segundos...

Forensic Accounting as Antibiotic for Pressing Corruption Infection in Indonesia

Ghusti Ayu Criestiant Rolihlahla    
Made Dudy Satyawan    
Ni Nyoman Alit Triani    


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.

Palabras claves

 Artículos similares

Arnaldo Antônio Duarte Ribeiro,Raimundo Nonato Rodrigues,Rodrigo Vicente Prazeres,Juliana Gonçalves de Araújo     Pág. 45 - 75
Neste artigo, investigou-se a percepção dos profissionais que atuam em atividades relacionadas ao combate à lavagem de capitais sobre a importância da Contabilidade Forense, como instrumento auxiliar nas práticas investigativas desse delito econômico-fin... ver más

Oluwatoyin Muse Johnson Popoola,Ayoib B. Che-Ahmad,Rose Shamsiah Samsudin,Kalsom Salleh,Dorcas Adebola Babatunde     Pág. 1 - 10
This paper investigated the capability requirements as represented by Knowledge (KR) and Skills (SR) requirements and competence requirement as represented by Fraud risk assessment (FRA) of a forensic accountant and auditor in the Nigerian public sector.... ver más

Septarina Prita Dania Sofianti,Unti Ludigdo,Gugus Irianto     Pág. 281 - 292
This research aims to analyze the insight of practitioners, academicians, and accounting students toward forensic accounting and fraud examination course as if integrating into accounting curriculum. It also analyzes the difference of practitioners, acad... ver más

William G. Brucker, James E. Rebele    
Most fraud cases prepared for use in auditing and fraud examination courses involve theft-of-asset or financial statement misstatement types of frauds. Based on an actual case, we present a situation where the owner of a wholesale produce business, Garde... ver más

Bello Umar, Umar Abbas Ibrahim, Peter Eriki     Pág. 72 - 81