内部控制与舞弊分析:以印尼鹰航为例

IF 2.3 4区管理学 Q2 BUSINESS, FINANCE

Qualitative Research in Accounting and Management Pub Date : 2023-01-01 DOI:10.33508/rima.v6i1.4660

Meiryani Meiryani, Aisyah Aulia Primado

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引用次数: 0

摘要

本文的研究是根据流传的新闻报道印尼鹰航公司2018年的财务报表存在欺诈行为。本文的研究对象是涉嫌舞弊的印尼鹰航公司的财务报表。研究人员使用基于查看相关来源数据的定性分析方法。因此，可以得出结论，印尼鹰航按照其财务报表的规则实施PSAK可能是错误的。本文还附上了对印尼鹰航的制裁，以及鹰航在此案中实施的内部控制。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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ANALYSIS OF INTERNAL CONTROL AND FRAUD : A CASE STUDY ON GARUDA INDONESIA

The research in this paper is to report that PT Garuda Indonesia's financial statements in 2018 experienced fraud in accordance with the news circulating. The object in this paper's research is the financial statements of PT Garuda Indonesia which is suspected of fraud. Researchers use qualitative analysis methods based on looking at data in related sources. So, it can be concluded that Garuda Indonesia may be wrong to implement PSAK in accordance with the rules on its financial statements. This paper also attaches sanctions imposed on PT Garuda Indonesia as well as what internal controls are carried out by PT Garuda on the case.

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来源期刊

Qualitative Research in Accounting and Management Multiple-

CiteScore

4.50

自引率

31.60%

发文量

期刊介绍： Qualitative Research in Accounting & Management is an international journal that promotes qualitative research at the interface of accounting and management. The journal encourages the assessment of practices in the accounting field through a variety of theoretical lenses, and seeks to further our knowledge of the accounting-management nexus in its broadest (e.g., organisational, social and political) contexts. QRAM welcomes submissions of original research papers, conceptual pieces, substantive review articles, and shorter papers such as comments or research notes. The following is intended to indicate potential topics, but is by no means prescriptive. These topics can be overlapping rather than discrete subject areas, and researchers should not feel restricted by the scope of the topics listed below. • Management accounting and control • Accountability, transition and organisational change • Performance management and accounting metrics • Accounting for strategic management • The use and behavioural effects of accounting information in organisational decision-making • Public and third sector accounting and management • Accounting and management controls for sustainability and the environment • Historical perspectives on the accounting-management interface • Methods and methodologies for research at the interface of accounting and management • Accounting and management in developing countries and emerging economies • Technology effects on accounting-management dynamics