FRAUD DAN AKUNTANSI FORENSIK

Syaharman Syaharman

Abstract


Abstract

 

The fraud by government and non-government institutions provides an illustration that fraud seems to have been entrenched in the community. Fraud is intentional fraud, generally in the form of lies, plagiarism and theft. Fraud is carried out to obtain profits in the form of money and wealth, or to avoid payment or loss of services, or to avoid taxes and to secure personal or business interests. Forensic accounting has been known in the accounting profession many years ago, however, it was only widely known when there were large financial scandals in the world (such as Enron, WorldCom, Global Crossing, etc.) in the 2000-2002 range and changed perceptions / assessments of accounting profession. Accounting scandals are a clear illustration of the rise of accounting fraud or fraud in the global world. In fact, it is very difficult to be detected by the usual financial audit process and until now there is still no solution. The "Problem-Based" nature of the forensic accounting discipline is expected to be a solution to fraud problems and prevent fraud from harming many parties. Forensic accounting is the use of accounting expertise combined with investigative ability to solve a problem / financial dispute or suspected fraud. While cheating is a deliberate mistake to get profit from other parties.

 

Keywords :  Fraud, Forensic Accounting and Accountant



DOI: https://doi.org/10.46576/bn.v2i2.528

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