KNOWLEDGE AND PERCEPTION OF ANDALAS UNIVERSITY ACCOUNTING STUDENTS ON FORENSIC ACCOUNTING.

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ECONOMIC FACULTY

KNOWLEDCE AND PERCTPTION

OI AI\DAI,AS IJNTVERSITY ACCOUNIING _S''UDENTS

ON FORf, NSIC ACCOTJNTING

T1IESIS

KNOWLf,D(]E AND PERCE?TION OF ANDALAS TJNIVERSITY

ACCOUNTING STUDf,NTS ON TORENSIC ACCOUNTING

Th66

by

Aldiah Mahaui AdvisoE

:

Da

ll6naR.zMmn

Ak

sunemila sE M.For.

Aar

Ak

ABSTRACI

This

r*&[en

n

aned

b

sd

_dE

ier

aboul

kno*ledge

d

Derceprod

of

Andald

Unive6iry Accomtins

Studsb on Foisio

A€ounlD! The dElyns 6 ba*d on

Gse6

fton rdpondmrj whse dak ee galhered _$rougi quBbomalres _{The s@pte}

ofdis

_{resdch were I,t2} rspondans, which

e6Nt

of

amuring

slxd@t5 Fom yed 2002

ud

20Lv ]'ne dstibution ss€ done *1lh

iudgnnt

prpoyve smplin8

Ihe

e'-lr

orl}e

'6es1Jora

hd Anoata I n,!e6rD

adudns

snrdaa haE poor kno*ledse on Forasic

A@uting

For rhe pseproh, das r6wch had fou

6ulh

FE!

_{tie resdr showen $d}

ecoulin,

_studar

or Andala Unrrer,a pene _{\ed u,rar}

toF6L

***e

*

_{,;,"uJ ,n.} @mpho. in Indonsia Se@nd, Andat6 Unive6ity &co@ing studdrs

psoei\ed _{L\dt formic ac@unter}

ch

_{eradi*rins @nprdn}

i!

_Indonsra Tlnrd, Andala UDveEity

@MtinS

studmts pererrcd

$at

forsic

&counbnl @ier in Indo.6ia iad _Aood prcsp$r And th€ tsr, 87, :12% or

1l

8rc*!r@nd ol th. Ptubl@

Tie emmhic crisis lhal dracked rhe mrJd w6 re

-

boh lne new

pm.lioes d prole$ioE

Forsic

a@utils

p@tice is

oe

or &e *ays

Thcrc ee

nfry

p€olb snd $al tie

seniicax

a&!or Lhd

doririlB

the

deElopneot

ol forflric

daourinC pm{i.e is

*E

S{beEs OJdv Acl

(IurErllra

1007).

Il'ar Act

s6

esrblished b)- pubtc codp&_\,

Actumtne

Ove

is)t

Bred

(PCAOB)

b

polic dE

_aeouribg

prole$iont dudils of publicly tr.ded @ntmies, dEieby reloring som

losl

co0nds€

in &rpc6te Ameri€

The inciden.s

of

high-prcfite

coaorare

failue

_Guch

6

E

ro[

woddconr Clotra] _{c.o$ins. Qwsr.}

I'orallrl

eonel

mk

ro

oFfidenr

r

d

madc

roF

.,.

rcou

4s @

ail4dile

ceer

opponui& lo.

8murers

ro combd A.ud

INTRODUCTION

Frdud h6 iocesed

h

r6ert

r*.

oasing comp.fles ro took tbr

N\

\.rs

1o liAht liaudulflr aclivlnes Accordjngro a ss,ev ot Ne(.

yort

In

l

ddnesA loreNic ecounhe is not rhe newre.lor ii

\.6

dore

in

rniielDur.hs bmlaplq\

Adl

Larlhscftuk^

ysonlenrB

|hd

dcononic crisis in

ytu

19971993 h.,l

Fb.m

lnir otd rdei (Tumolona

2007) Fore6ic eaunlinC is rle _aptli*tion

otfi@cidor

_{aeomring sklt}

ard rnrdrigdive menralily m ordsr ro iden _&

dd

sotve araudulf,ce Rnh

*clniv$

arcn .159 public

@npdi6

_{ald slate}

hd

_fedeEj

g.rmdr

agencies,75

pd@l

ol !\e orami4rio.s expdieee!

liud

in tne prior 12

ndtB:

lhit is up from 62

per6t

in 1993 (K!MC Fr&d S@.y ar Ne$

Yorl in W@s

ed Snil!

2006) ft nrcm, gese conldtes rdicded

fid

fie!

plln ro implemdt

Be

appro4h6 1o @qbat tiaxd ald nis@ndn€r.

o.e

or the

*!ys

G usins

'ne foroBic

&@@l!!t

itose tacrr @use rhe derDnd a!.

fo.6ic

aoomrar rhesc days c so hidr (Epps, 2003)

The@

lppe4

to b€ a

gr!

benvq

_{to.@ic &counlin8} pracriG

and edr@lor

r

ihe se6s lhal formic

eounhg

is vie$ed

s

ore ot rhe

nosl secue

k€i

b&rr, y.t lneE

e

oii), e iimited nmbd ot

uoudns

progm

ofterins

ldrsic

_{ecombne @u66} (Reze.! 2003) A sdid

of

r"dmK

{'

0.6

b\e

_"hoM

hr

re'}

fev

d\er

i6

otTe

oces

1

rormjc

eMrns

(Buckno6 _{&ld schEdq}

io

R@,

_2oo3)

crrdr

a(ounlin8

d audn

iqls

include Inrb avemge ot lne skilk m€dcd for

inlenml or d\temal

ardibs

b

@gnize

situllios

in rvtuch traud h6

Bul

no*.

lorssi.

dcounllnt

prot*ion

h6

nore

Md

more

'lelor€

Foremic accouDlin8

6

be,ne oferen

6

shdalo@

cts

or

o

enph6is sidtn lhe &comtins mjor dr _Bradude @rdnoaB al nrr@Dq

nlnber unreGtues For instm€. Ge Univeniry of virsrnja

oila

i

ne{.

,

.

^.dir 4rdus c red,

rdr.

.r fo'c1s.

jcfultir,S

&d

iad,1!mCr

u1 droueh irs Colle-ee of

Brsie$

ad

Eco@ni6 Slodenr di Louisrm Srdre

This rBearch aim ro _s€1 cnpincd {t!ta about l[e lnowledge

Fd

pdceplD.

ol

MurirC

sluddt

.t

Atuald UnileBily about

lormic

Acmu.rjng Tbs is @ exploralik es@ch rhd us$ LIlc prina'y dah

Dara

qs

coll{red dmusn rne dhlribulion otqu€sliomiB

The fiml rcsulr

.l

fiis res@h is s@unli.e strddn or Andlls

Unive6ity had p.or rno\yle.lee abour

lorsio

ac@uri.g

Il

slrowed by lnd per@tlge ol lie dghl

dsrrr

is jusL,13, 92 o/o.

R*echq

p€Lceilql

rhis resuh is oa6ed ol nD$ rspdndenrs hayc nor ble rbe subjet relaled

$ilh tor4sic c6unliqq tcr

Th€ second

rsull

is

An&16 Utovdny !@unri

_S

juJflrs

p4eiyed rhd(

tortric

accounLine

kElel

lhe conpLio. in Indonai.

'I1E _{lhird r6ult Ls Arddla Universir)}

esmring

_{studcn$ pq.eiyed} lhal

ao.usir acoun&n cer dadiaring coruprion in Indon6ia Llnd n

\6

lollo$ed by L& loudh

rsull,

Andrts Untrdsny ecoutine srudenls

Refercdcca

Boiom

c lrl

dd

l

dq, FL Raben

/

oo5

r'ed

Ard,une a"d foreb c A..ourms

Ns

roo s

r

d reclxxque jotur

$,t,r

_{& $n.} _r" _edhon

Crunbley,

D

Lan,200l.

Forqic Aoodting: Otd6

0e

_rtu Utnk,.,

,Iarttul oI For.nsc,4uornhnE, _vol2, pp )9t,202

Huiia4

(aor

Mekvmq,ud BdbesWilim

_t987 psycholosy _in Acliod, SinEapolc : Jobr lley & Sol).

!r

CiFStuLi.N

md.h6.

\

)00t

'o'os.

leorrnnsskl't!

\ntlsupph 'uLJ,.

cochuprooffid

vJ-ap,

t

aLJhl;rortvt

vot

tnx.

6, pp 373,332d

J

Douli Woei.

JR &d

L

l{urphl, Smi(h 2006,.todinuous Au,liling I An

FFqtrLe

l@l.lo'

rFrcmr

Ard

o. td.-o

tui?rJaunl

Msch/Aedl Vol

zl

No :.Dez?

M6.ing, Cmrge

A

2000 Finucial _{tqresiigatron @d Foresic Accounting, CRC}

Nadiayoi.

1993,

Psepsi

Pdalili

llformi

AkhLjBi_

Atuh

_dm

M!\dd

L,mLn eliad.,o lrdepen4e

r

arrnm

pdihL

_{Mag. e,.Jt}

Ttesis

Eonodt

Facul!: Univdrita ofc.lah Meda

yoeyatd,

I{cclelland.l. dd Srdion. p 20ri{...Foj6ic Accouftng: _tl.s psnNely Miena

,,loalal

aJ Fote :jc

1.t.z,rr&

_{Vol v,} pp j53-55 9

Rdlimr.

Jalaludin, 1993 Psikot

si

Xonuuklti

_{Edisi Rerisi.}

poErbi

pr Redtqa R.sodaloryr

B

due

cc.r€7 a

BJrcn.

IJ o fotu\ r!oJ1qredlcdor

rh.gh.,.m

rn

lied

oLd

*ehu

-

oEllr

oi

4 . ltrd"

,d/ ArJt

n|Juunnt\d

xJNo

_{9 oo,l?r.1s9}

Rez.ec,Z

2m2

Fo.ssic dounting practteq _{education @d @l1i6@tioG,,}

Jouml

.l

Faren!!

A..ontjh!!

\

!t

iINo

2. pp _207-2?:]

Rezre.,

Z.

Crurnblet,

D

Lo!

ad

Etmrq

_{R. 20Oj} ..For6ic

edu@don: A

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ey oi ao&t ricjds od ptuclnione6.., _"frzrzl