The Effects of Fraud Detection Through Financial and Forensic Auditing on the Corruption Prevention and Eradication

WARDANI, Maritha Kusuma (2018) The Effects of Fraud Detection Through Financial and Forensic Auditing on the Corruption Prevention and Eradication. Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

Nowadays fraud cases are becoming more frequent. Financial reporting fraud has increased substantially in the past two decades. Many cases of accounting manipulation that have a serious impact by involving well-known public accounting firms. Examples of international cases are Enron, World com, Adelphia Communications Corp., Tyco and MFS's Premium Income Fund. Then the national case of Kimia Farma, Bank Lippo, Bank Global International Tbk that occurred in 2008 which manipulates the financial statements and auditors is considered to have failed in the detection of fraud and proven to be involved in fraud. As well as the Citibank case in 2011 which is a burglary of customer funds made by employees which the auditor also considered failed in detecting fraud. Until the case of e-ID card that the corruption case of e-ID card procurement until now can not be declared thoroughly. Therefore, the Commission can not only focus on some suspects, but must investigate this case to the root of the problem. Although in reality it took years to resolve the case thoroughly. Data taken from the ACFE (Association of Certified Fraud Examiner) on the most common types of fraud found in Indonesia. From these data it can be seen that the most common fraud in Indonesia in 2016 is corruption of 67%. Corruption has become a phenomenal issue and always interesting to discuss in Indonesia. Corruption has been perceived as the root cause of national problems. The forensic accounting approach will be helpful in analyzing various corruption cases in Indonesia especially those relating to systemic corruption committed through conspiracies that have been prepared with legal document support by principals. Unfortunately, forensic accounting accounting and forensic accounting professions in developed countries are not so common in taking a strategic role in disclosure of fraud including corruption in Indonesia. The purpose of this research to develop a model that can be used in detecting fraudulent financial statements through accounting forensic profession to prevent and combat corruption that occurred in Indonesia. This research was aimed to examine the direct effect of audit quality and accounting forensic profession to the corruption prevention and eradication using questionnaire spreaded to 63 auditors work in Public Accounting Firm in Central Java (Semarang, Surakarta, Purwokerto) and Special Region of Yogyakarta that already got certification and listed in Finance Minister data in 2016. Data analysis for hypothesis test was done using SPSS 20.00 with multiple linear regression. Result of this research was given an evidence that audit quality and accounting forensic profession have significantly effect towards the corruption prevention and eradication

Item Type: Thesis (Skripsi)
Nomor Inventaris: C18253
Uncontrolled Keywords: Fraud, Audit Quality, Accounting Forensic, Accounting Forensic Profession, Corruption
Subjects: F > F151 Financial institutions
F > F354 Fraud
Divisions: Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User: Mrs Endang Kasworini
Date Deposited: 10 Aug 2020 03:53
Last Modified: 10 Aug 2020 03:53
URI: http://repository.unsoed.ac.id/id/eprint/4806

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