Deteksi Dini Tindak Kecurangan Keuangan Dalam Perusahaan  

Oleh:

Parmono, Vincentius Rachmadi

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI - atma jaya
Dalam koleksi: Jurnal Administrasi & Bisnis vol. 3 no. 6/7/8 (Nov. 2002), page 36-42.
Topik: perusahaan; Kecurangan; Audit
Fulltext: V Rachmadi Pramono.pdf (520.29KB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ97 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada	Lihat Detail Induk
Perpustakaan PKPM Nomor Panggil: J76 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada	Lihat Detail Induk

Isi artikel

The failure of corporation, which is triggered by the enron corporation, give a question of the effectiveness of contemporary accounting, auditing and corporate governance practices. The catastrophic event have shocked the public, undermined auditor's credibility in their reporting function and eroded public confidence in the auditing profession. here is a need to reemphasized the role of stakeholder as a watchdog of the business practices. Stakeholder should pay more attention upon risk and fraud, rather than pretending that fraud never takes place. Fraudulent financial statement should be of great concern not only to the corporate world, but also to the public. Public list the detection of fraud as one of the most important purposes of auditing. They believe in auditing as an important social service to the economic community.

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