PRAKTIK KECURANGAN AKUNTANSI DALAM PERUSAHAAN
Abstract: This paper describes
accounting fraud in company. Previous researches indicate several factors
driven accounting fraud such as opportunity, exposure, individual aspect, poor
internal control, and ineffective employee’s placement and management model.
Recurrence of accounting fraud is happened either because of well planned and
perpetrators are forced to do it. However, diverse methods can be conducted to
detect and prevent accounting fraud and is supported by high moral commitment
and law enforcement.
Penulis: Yuniarti Hidayah
Suyoso Putra
Kode Jurnal: jpakuntansidd1000239
