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All Journal Liquidity: Jurnal Riset Akuntansi dan Manajemen
Thadeus Fransesco Quelmo Patty
Mahasiswa Program Studi Magister Akuntansi Sekolah Tinggi Ilmu Ekonomi Indonesia
Economics, Econometrics & Finance

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Risiko Kecurangan Laporan Keuangan Pemerintah Pada Masa Pandemi Covid-19 Thadeus Fransesco Quelmo Patty; Lilis Ardini
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 10 No 2 (2021): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v10i2.1076

Abstract

The purpose of this paper is to find out what risks of fraud that arise during the preparation of government financial reports during the COVID-19 pandemic. This type of research used by researchers is a descriptive qualitative type. In conducting a library research (library research, literature review, literature research) a series of studies relating to the method of collecting library data, or research whose research objects are explored through various library information (books, encyclopedias, scientific journals, newspapers, magazines, and documents) . The results of the study stated that the COVID-19 pandemic posed several risks for ministries / institutions (K / L) in carrying out their duties and functions, including in preparing financial reports. There are five risks faced by Ministries / Institutions in preparing financial reports in the midst of a pandemic crisis, namely strategic, moral hazard and fraud, operational, compliance, and presentation.
Co-Authors Lilis Ardini