dc.contributor.advisor | Hendi Yogi Prabowo SE., M.For.Accy., Ph.D | |
dc.contributor.author | Raden Anca Jagra Ardana, 14312415 | |
dc.date.accessioned | 2019-01-11T06:46:17Z | |
dc.date.available | 2019-01-11T06:46:17Z | |
dc.date.issued | 2018-12-20 | |
dc.identifier.uri | https://dspace.uii.ac.id/handle/123456789/12647 | |
dc.description.abstract | This study has the purpose to acknowledge the comparation of fraud triangle and
fraud element triangle in two different companies and identify the fraud
investigator’s steps in respective companies in finding the fraud. The object of this
study was the case of Olympus Corporation and Satyam Ltd. This study was
conducted using qualitative method of research with content analysis technique in
order to get precise and comprehensive results from various data sources. Data
analysis technique was used throughout the document study. Cressey’s fraud
triangle theory and fraud element triangle theory were used to identify the causal
factors of the fraud and how the perpetrator did the fraud, concealing, and utilizing
the cash used from the fraud. The result of this study was there were major
differences in causal factors and the way Olympus Corporation and Satyam Ltd did
the fraud in the case study. The researcher analyzed fraud investigator’s steps to
establishing predication, finding evidence, and analyzing the evidence from each
company’s fraud investigator. Last, the researcher presented recommendation for
both companies to prevent other companies to repeat the case, and both fraud
investigators in order to improve further investigations. | en_US |
dc.publisher | Universitas Islam Indonesia | en_US |
dc.subject | Financial statement fraud | en_US |
dc.subject | Olympus Corporation | en_US |
dc.subject | Satyam Ltd. | en_US |
dc.subject | Fraud triangle | en_US |
dc.subject | Fraud element triangle | en_US |
dc.subject | Fraud investigation | en_US |
dc.title | FRAUD INVESTIGATION ON FINANCIAL STATEMENT FRAUD FACTORS AND COMPARISON OF FRAUD TRIANGLE AND FRAUD ELEMENTS TRIANGLE ANALYSIS | en_US |
dc.type | Undergraduate Thesis | en_US |