Akuntansi Forensik dan Prospeknya terhadap Penyelesaian Masalah-Masalah Hukum di Indonesia

Jumansyah ., Nunik Lestari Dewi, Tan Kwang En


The integration of accounting, auditing, and investigative skills can be united in forensic accounting. Forensic accounting consists of litigation support and investigative accounting. This research aims to reviewing legal cases in Indonesia using forensic accounting perspective. Legal cases which has been used in this research was divided unto three groups, which is corruption, asset misappropriation and fraudulent of financial statement). This paper is elaborating the possibilities to solve those legal case using forensic accounting. The development of those three legal cases group makes accounting forensic profession becomes brighter. This research recommendation is to strengthened accounting forensic profession using scientific collaboration between accounting and law studies.

Kata kunci: forensic accounting, corruption, asset misappropriation, and fraudulent financial statement


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