Sururi, Sururi (2010) MEWASPADAI PRAKTIK PEMALSUAN INFORMASI KEUANGAN. Kajian Akuntansi, 5 (2). pp. 80-85. ISSN 1907-1442


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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
Subjects: H Social Sciences > HG Finance
Divisions: 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

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