AKUNTANSI FORENSIK DALAM UPAYA PEMBERANTASAN TINDAK PIDANA KORUPSI [JURNAL]

ABSTRACT
Corruption has become a phenomenal issue and always interesting
to discuss in Indonesia. Corruption has been considered as the root cause
of national problems, such as high cost economy, economic growth, and
investment barrier.
This article focuses on the chance of implementing forensik
accounting concept in providing evidence to support court decision. The
discussion aims to review the role of forensik accounting through
preventive, detective, and corrective approaches to prevent and handle
corruption in Indonesia. Cressey’s model of fraud triangle is used to map
forensik accounting roles in preventing corruption.

Keywords: fraud triangle, corruption, evidence, court.

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