Sururi, Sururi (2010) MEWASPADAI PRAKTIK PEMALSUAN INFORMASI KEUANGAN. Kajian Akuntansi, 5 (2). pp. 80-85. ISSN 1907-1442
Preview |
Text
1.pdf Download (1MB) | Preview |
Abstract
ABSTRACT
This paper aims to fi nd out any concealment of information and material deviations from GAAP intentionally, will automatically be entered into the three main areas of fi nancial misinformation,
namely fi nancing activities, investment activities and operations. Financial information which
are mainly represented in form of fi nancial statements, are predominant in the decision making
process, these are due to the facts that no business and no decisions which are not related to
the fi nancial matters. As a consequence the decision makers need reliable fi nancial information
to support their decisions otherwise they will commit poor decisions which are harmful to
their business and interests. However, in facts very possible that the fi nancial information fail
to represent all the important and material facts which are needed by the users, and these
matters are happen intentionally due to the existence confl ict of interests between the users
of information and the issuer of information, in this case is management. To overcome these
problem the users of information, including independence auditors, must be well informed to the
common potentials fraud and misleading fi nancial information.
Keywords: Financial statements fraud
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Financial statements fraud |
| Subjek: | H Social Sciences > HG Finance |
| Divisions: | x. Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Dr.MSi Akt Hiras Pasaribu |
| Date Deposited: | 20 Jun 2020 04:34 |
| Last Modified: | 20 Jun 2020 04:35 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/22791 |
Actions (login required)
 |
View Item |