KEAHLIAN AKUNTAN FORENSIK DALAM MENGUNGKAP PRAKTIK KORUPSI DI INDONESIA (Studi pada BPK, BPKP, dan KPK)
The development of forensic accounting make forensic accountants role in uncovering fraudulent practices in the government agencies more apparent in recent years. Forensic accountants in this case should have basic skills and advanced skills and a strong personality in performing its role as a finan...
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| Main Authors: | , |
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| Format: | Theses and Dissertations NonPeerReviewed |
| Published: |
[Yogyakarta] : Universitas Gadjah Mada
2013
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| Subjects: | |
| Online Access: | https://repository.ugm.ac.id/119938/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=59944 |
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| Institution: | Universitas Gadjah Mada |
| Summary: | The development of forensic accounting make forensic accountants role in
uncovering fraudulent practices in the government agencies more apparent in recent
years. Forensic accountants in this case should have basic skills and advanced skills and
a strong personality in performing its role as a financial investigator. This study aimed to
identify what skills that must be owned forensic accountants to reveal government
corruption in Indonesia. This research is a qualitative descriptive survey method. The
population used in this study were all forensic accountants Indonesian government, while
research samples use sampling technique purposive sampling method which forensic
accountants in BPK, BPKP, and KPK. The survey was conducted in November and
December 2012. The results of this study indicate that the financial investigation skills
are required skills forensic accountants to reveal corruption and attitudes of integrity is
that must be owned attitude forensic accountants for uncovering corruption in the
government. |
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