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All Journal Indonesian Journal of Accounting and Financial Technology (CRYPTO)
Intan Fazri Hairani
Universitas Pembangunan Panca Budi Medan
Economics, Econometrics & Finance

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Literature Review: Forensic Audit and the Financial Scandal of PT. Garuda Indonesia Tbk Rahima Purba; Ahmad Braja Wahyu; Isbet Yani; Intan Fazri Hairani; Hotman Ds; Namira Azani; Riza Milianda Kasa
Indonesian Journal of Accounting and Financial Technology Vol. 4 No. 1 (2025): May 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/crypto.v4i1.69

Abstract

This study examines a fraud case at PT Garuda Indonesia Tbk that focuses on financial statement manipulation, with a qualitative approach through case studies and financial statement analysis. The results of the study indicate that the deliberate and misleading presentation of financial information has harmed stakeholders and reflects a serious violation of corporate governance integrity. Based on Indonesian law and ACFE standards, this case is classified as financial fraud. The analysis was conducted using a forensic accounting theory framework to identify fraud patterns and assess their impact on organizational sustainability. These findings emphasize the importance of financial reporting ethics and the strategic role of auditors in detecting and preventing fraud. This study is expected to contribute to the development of fraud mitigation strategies in companies.
Co-Authors , Rahima Br Purba Ahmad Braja Wahyu Hotman Ds Isbet Yani Namira Azani Riza Milianda Kasa