candi borobudur kerajaan di indonesia

KECURANGAN LAPORAN KEUANGAN PADA PERUSUSHAAN BERDASARKAN TIPOLOGI KECURANGAN

Reza Taufiq Digara - -

Abstract


ABSTRAK

Pada makalah ini menjelaskan tentang standar penyusunan laporan keuangan pada perushaan yang sesuai serta kecurangan yang terjadi pada laporan keuangan perushaan. Perusahaan memberikan kebaikan bagi negara Indonesia. Pendirian perushaan di Indonesia membuka lapangan pekerjaan bagi masyarakat yang menyebabkan peningkatan perekonomian bangsa Indonesia.

Standar penyusunan laporan keuangan perushaan di Indonesia yaitu berdasarkan Standar Akuntansi keuangan Badan Usaha Tanpa Akuntabilitas Publik  (SAK-ETAP). Penetapan SAK-ETAP ini dapat memberikan acuan dalam memperoleh kualitas laporan keuangan yang baik pada. Laporan keuangan ini digunakan untuk mengetahui bagaimana keadaan keuangan suatu perusahaan. Investor atau individu yang berkepentingan yang lain mengenai laporan keuangan ini harus mengetahui bagiamana siklus perushaan tersebut beroperasi tertuama pada bidang keuangan perusahaan.

Tindak kecurangan ini terjadi dikarena oleh situasi dan kondisi yang mendukung. Oleh karena itu berbagai pihak terkait bersama-sama untuk mengawasi kegiatan suatu perusahan yang sebagaimana mestinya unntuk mengurangi praktik kecurangan di laporan keuangan pada suatu perusahaan.

Kata Kunci : Tipe Kecurangan, Laporan Keuangan.

 

THE CHEATING OF COMPANY FINANCIAL REPORT BASED ON THE CHEATING TYPE

Reza Taufiq Digara

Sebelas Maret University

regara007@gmail.com

 

ABSTRACT

This writing explained about the standard arrangement of financial report in a suitable company and the cheating occured in it. The companies in Indonesia have given a lot of goodness for Indonesian country. The establishment of the companies in Indonesia has given the contribution of the settlement of jobs occasions for Indonesian citizens to increase the Indonesian economy.

The standard arrangement of financial report in Indonesia is based on the Financial Accounting Standard Business Entity without  Public Accountability (SAK-ETAP). This legalization can give the measurement to get the good quality of a financial report. This report is used to expose the financial condition in a company. The investor or an individual who want to use it, has to understand the cycle of a company activities especially in the field of financial company.

The cheating occured because of the supported situation and condition. So, every division that involved in have to keep an eye on the company activities to reduce the cheating of financial report in a company.

Key words: Cheating type, Financial Report

 


References


Gottschalk, Petter. (2014). Characteristics of financial crime investigation reports by fraud examiners. Journal of Investment Compliance, Vol. 15 (4), 57-66.

Lau, Chee Kwong, Ooi, Ki Wei, (2016). A case study on fraudulent financial reporting: evidence from Malaysia. Accounting Research Journal, Vol. 29 (1), 4-19.

Nor, Juahir Mohd, Ahmad, Norsiah, Saleh, Norman Mohd, (2010). Fraudulent financial reporting and company characteristics: tax audit evidence. Journal of Financial Reporting and Accounting, Vol. 8 (2), 128-142.

Lokanan, Mark E. (2014). How senior managers perpetuate accounting fraud? Lessons for fraud examiners from an instructional case. Journal of Financial Crime, Vol. 21 (4), 411-423.

Homes, Gary. (2001).The hybrid manager. Industrial and Commercial Training, Vol. 33 (1), 16-26.

Kapardis, Maria Krambia, Papastergiou, Konstantinos. (2016). Fraud victimization in Greece: room for improvement in prevention and detection. Journal of Financial Crime, Vol. 23 (2), 481-500.

Cesaroni, Francesca Maria, Sentuti, Annalisa. (2016). Accountants’ role in the management of succession: empirical evidence from Italy, Journal of Family Business Management, Vol. 6 (3), 270-290.

Kramer ,Bonita. (2015). Trust, but verify: fraud in small businesses", Journal of Small Business and Enterprise Development, Vol. 22 (1), 4-20.

Black, Ervin L, Maggina, Anastasia. (2016). The impact of IFRS on financial statement data in Greece, Journal of Accounting in Emerging Economies, Vol. 6 (1), 69-90.

Zakaria, Khairul Mizan, Nawawi, Anuar ,Salin, Ahmad Saiful Azlin Puteh. (2016). Internal controls and fraud – empirical evidence from oil and gas company, Journal of Financial Crime, Vol. 23 (4)1154-1168

Gupta, P. K., Gupta, Sanjeev. (2015). Corporate frauds in India – perceptions and emerging issues, Journal of Financial Crime, Vol. 22 (1), 79-103.

Siregar, Sylvia Veronica, Tenoyo, Bayu. (2015). Fraud awareness survey of private sector in Indonesia, Journal of Financial Crime, Vol. 22 (3), 329-346.

Crawford, Rodney L., Weirich, Thomas R. (2011). Fraud guidance for corporate counsel reviewing financial statements and reports, Journal of Financial Crime, Vol. 18 (4), 347-360.


Refbacks

  • There are currently no refbacks.