Panduan cara perlindungan anti-penipuan dan pengendalian internal bisnis kecil Rancangan Program Pengendalian Internal/Anti-Penipuan untuk Usaha Kecil adalah panduan praktis perlindungan bagi bisnis yang TIDAK tunduk pada Sarbanes-Oxley Act. Ditulis oleh seorang ahli dengan pengalaman investigasi forensik selama tiga dekade, buku ini ditujukan khusus untuk usaha kecil swasta non-publik dan keb…
Factors Affecting Expectancy for Character Growth in Online Games and Their Effect on Gamers' Loyalty Izzuddin Alghifari, Rizal Edy Halim 298 - 308 The Effect of Foreign Ownership and Foreign Board Commissioners on Tax Avoidance Eddy Suranta, Pratana Midiastuty, Hairani Ramayanti Hasibuan 309 - 318 Fraud Pentagon for Detecting Financial Statement Fraud Ananda Putra Nindhita Aulia Haq…
The Effect of Management Compensation and Corporate Governance on Corporate Tax Management Hendra Putra Irawan, Aria Farahmita Audit Committee Effectiveness and Fraud Occurrence Christine Novita Dewi, Gudono Gudono Grey Areas of Ethics: The Significance of Levinas’ Perspective on Accounting Students’ Deliberative Moral Reasoning Kias Ayu Damara, Supriyadi Supriyadi The Effect of…
PENGARUH LARGE POSITIVE ABNORMAL BOOK-TAX DIFFERENCES TERHADAP PERSISTENSI LABA Nurul Aisyah Rachmawati, Dwi Martani 120-137 MEMAHAMI PERILAKU STAKEHOLDERS INDONESIA DALAM ADOPSI IFRS: TINJAUAN ASPEK KEPENTINGAN, BAHASA, DAN BUDAYA Sujoko Efferin, Felizia Arni Rudiawarni 138-164 CURRENT ASSET TUNNELING AND FIRM PERFORMANCE IN AN EMERGING MARKET Ratna Candra Sari, Zaki Baridwan 165-176 …
The theory addresses the perpetrator ’ s role in committing the fraudu- lent act. The auditor is not required to think like a perpetrator of fraud, a useless act, but to be as creative and intuitive in their response to fraud, as the perpetrator is in their pursuit of carrying out a fraudulent act. The dif- ference between right and wrong is simple; however, people complicate the differe…
Forensic accounting can be defined as the science of gathering and presenting financial information in a form that will be accepted by a court of jurisprudence against perpetrators of economic crimes. Economic crimes have increased dramatically in recent years. This becomes evident in viewing newspaper reports, which on an almost daily basis report of economic crimes committed in communiti…
The catastrophic business failures of this decade have been revealing on many levels. From my professional perspective as a forensic accounting investigator, I couldn’t help but notice the need across much of the business community for a better grasp of the scope and skills of the forensic accounting investigator. Most people seemed to be struggling. How could these massive frauds have oc…