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Title: Studi Praktik Rekayasa Akuntansi Yang Terungkap Melalui Media Massa Pada Periode 2000 -2002
Authors: Utami, Intiyas
Keywords: accounting scandal;good corporate government;financial engineering;management round
Issue Date: Mar-2003
Publisher: Fakultas Ekonomi UKSW Salatiga
Abstract: Corporate accounting scandals have rocked the market recently, it's getting hard to keep track of all transgressions. Enron Corp, whose billion dollars in debt hidden in related partnerships, was a major cause of the company downfall. Arthur Andersen LLP, the Enron Enron's auditor, were issued reminders about the firm's document retention and destruction document related to Enron with full knowledge of an SEC investigation. Another big company in USA, WorldCom, said that it falsely inflated its 2001 and first-quarter 2002 financial results by concealing $ 3.8 billion in expenses increased the concerns of corporate customers already worries about the company viability. The accounting problem like in USA also happened in Indonesia, for example Kimia Forma, that have marked up the income. This paper aims to know the bad accounting practices that caused the accounting scandals and the role of good corporate governance and accountant to minimize bad accounting practices. Research method conducted by using approach.
Description: Jurnal Ekonomi dan Bisnis. Vol. IX, no. 1, Maret 2003, p.99 -116
ISSN: 0854-9087
Appears in Collections:Jurnal Ekonomi dan Bisnis 2003, Vol. IX, no. 1, Maret

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