KECURANGAN LAPORAN KEUANGAN PADA PERUSUSHAAN BERDASARKAN TIPOLOGI KECURANGAN
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
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