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All Journal Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting)
Mohammad Ali Sartono
STIE La Tansa Mashiro, Rangkasbitung
Economics, Econometrics & Finance

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Kecurangan Dalam Laporan Keuangan Mohammad Ali Sartono
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 1, No 2 (2013)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v1i2.27

Abstract

Financial Statements Fraud (FSF) is harmful not only for individual but also to financial markets and society as a whole. The stock market can be viewed as a mechanism that assigns gains and losses to individual stockholders on risk and reward basis. About half of FSF’s involve overstating revenues and overstating assets, with overstating revenues being the most common type of financial statement frauds. The Sarbanes-Oxley Act (SOX) focus on preventing financial statement fraud for publicly traded companies, but much of its application can be useful for private companies. The SOX is to minimize FSF by promoting strong GCG. If the audit committee does its job well, FSF cannot be occurred.
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