BORJUIS (JURNAL OF ECONOMY)
Vol. 1 No. 4 (2024): BORJUIS: JOURNAL OF ECONOMY

PERAN AKUNTANSI FORENSIK DALAM MENGUNGKAP KASUS KECURANGAN KEUANGAN DI PERUSAHAAN PUBLIK

Terssia Putri Sari (Program Studi Akuntansi, Sekolah Tinggi Ilmu Ekonomi Mulia Singkawang)



Article Info

Publish Date
26 Nov 2025

Abstract

This research addresses the issue of financial fraud that frequently occurs in public companies, causing significant financial losses and damaging corporate reputation. The purpose of this study is to examine the role of forensic accounting in uncovering financial fraud cases. The method used is a literature review through the examination of various academic sources, case reports, and related industry publications. Data analysis is conducted using a qualitative approach, evaluating findings from multiple studies and case reports. The results indicate that forensic accounting, through meticulous investigative techniques and the use of data analysis technology, can accurately identify and present evidence of fraud. This study also confirms that implementing forensic accounting strengthens internal controls and enhances financial transparency within companies. In conclusion, forensic accounting plays a crucial role in detecting and preventing financial fraud in public companies, while also providing strategic recommendations for future risk mitigation. Proactive application of forensic accounting is essential for public companies to maintain integrity and trust among various stakeholders. This research reinforces the importance of integrating forensic accounting into risk management and internal audit processes.

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Journal Info

Abbrev

BORJUIS

Publisher

Subject

Description

BORJUIS: JURNAL OF ECONOMY adalah jurnal yang menerbitkan hasil penelitian, baik kajian teori maupun lapangan, baik secara umum maupun secara khusus yang berkaitan dengan bidang ekonomi, bisnis, manajemen, akuntansi, perbankan dan bidang-bidang lainnya yang dianggap relevan dengan ruang lingkup dari ...