Peran Audit Forensik dan Audit Investigasi Terhadap Pengungkapan Fraud Dalam Suatu Perusahaan

Authors

  • Alya nabila Universitas Samudra
  • Tuti Mutia Universitas Samudra

DOI:

https://doi.org/10.54066/jura-itb.v2i2.1763

Keywords:

Fraud, Forensic Audit, Investigative Audit, Role of Forensic Audit and Investigative Audit in Fraud disclosure

Abstract

Fraud or fraud committed by companies or individuals within the company is clearly very detrimental to the company itself, investors and the state. Forensic Audits and Investigative Audits are carried out as an effort to uncover cases. However, as time goes by, technology and systems become more sophisticated, which results in fraud perpetrators becoming more cunning in finding loopholes in covering up their fraud, therefore this research was carried out to assess how big a role Forensic Audit and Investigative Audit of Fraud Disclosure in a company.

References

Nur Abdillah 1 , Rafika Ludmilla2 , Achmad Ridwan3 , Astuti Madewi4 Akuntansi Forensik Dan Kecurangan (Fraud) (Studi Kasus PT. Garuda Indonesia Tbk) Universitas Bina Sarana Informatika, Indonesia Email: nurabdillah.nul@bsi.ac.id

Oktavilia Kristanti1 ,Cris Kuntadi2LITERATURE REVIEW: PENGARUH AUDIT FORENSIK, AUDIT INVESTIGATIF, DAN KOMPETENSI AUDITOR TERHADAP PENGUNGKAPAN FRAUD Fakultas Ekonomi & Bisnis, Universitas Bhayangkara Jakarta Raya Fakultas Ekonomi & Bisnis, Universitas Bhayangkara Jakarta Raya E-mail: oktavilia515@gmail.com1 ,cris.kuntadi@dsn.ubharajaya.ac.id2

Carla Maha Putri PENERAPAN PENGENDALIAN INTERN, AUDIT INVESTIGATIF, PENGALAMAN, PROFESIONALISME, DAN AKUNTANSI FORENSIK YANG BERPENGARUH TERHADAP PENGUNGKAPAN FRAUD (Studi Kasus Pada Inspektorat Provinsi Jawa Tengah) Carla Maha Putri Mahasiswi Program Studi Akuntansi Fakultas Ekonomi Universitas Islam Sultan Agung Semarang (carlamahaputri@std.unissula.ac.id) Sri Dewi Wahyundaru Dosen Program Studi Akuntansi Fakultas Ekonomi Universitas Islam Sultan Agung Semarang (sridewi@unissula.ac.id)

Rafles Ginting 1), Feri Yanto 2), Robby Apriant P. S. 3) , Yongki Darmawan 4) AKUNTANSI FORENSIK DALAM MENGUNGKAPKAN DAN MENELISIK FRAUD: STUDI KASUS ORGANISASI NIRLABA Program Studi Akuntansi, FEB UNTAN, Pontianak, Kalimantan Barat, Indonesia.

Ayu Wulandari1, Melandari Eka Putri2, Yeni Marlina3 PENGARUH AUDIT INVESTIGASI TERHADAP PENGUNGKAPAN FRAUD DI INDONESIA Universitas Maritim Raja Ali Haji

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Published

2024-04-16

How to Cite

Alya nabila, & Tuti Mutia. (2024). Peran Audit Forensik dan Audit Investigasi Terhadap Pengungkapan Fraud Dalam Suatu Perusahaan. Jurnal Riset Akuntansi, 2(2), 121–133. https://doi.org/10.54066/jura-itb.v2i2.1763