MEWASPADAI PRAKTIK PEMALSUAN INFORMASI KEUANGAN

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
              Subjects: 300 Ilmu Sosial
              Divisions: Fakultas Ekonomi > Akuntansi
              Depositing User: Sri Lestari
              Date Deposited: 11 Sep 2013 10:46
              Last Modified: 11 Sep 2013 10:46
              URI: http://repository.upnyk.ac.id/id/eprint/6708

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