MENGUNGKAP KORUPSI MELALUI BUKTI AUDIT MENJADI BUKTI MENURUT HUKUM
Abstract: Uncovering Corruption through Audits into Evidence under the Law. The purpose of this study is to reveal how law enforcement officers interpret audit evidence in uncovering corruption. This is underpinned by the LHPKKN controversy (made by the state auditor) in the hearing as evidence of d...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Brawijaya
2017-04-01
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| Series: | Jurnal Akuntansi Multiparadigma |
| Subjects: | |
| Online Access: | http://jamal.ub.ac.id/index.php/jamal/article/view/689/pdf |
| Summary: | Abstract: Uncovering Corruption through Audits into Evidence under the Law. The purpose of this study is to reveal how law enforcement officers interpret audit evidence in uncovering corruption. This is underpinned by the LHPKKN controversy (made by the state auditor) in the hearing as evidence of documents in the Corruption Court. The method used in this research is case study. This research finds that LHPKKN is not necessarily believed by the judge because it is one of the tools and not the only evidence used in determining the decision of corruption. All of audit evidence can not be used as legal evidence. |
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| ISSN: | 2086-7603 2089-5879 |