MENGUNGKAP KORUPSI MELALUI BUKTI AUDIT MENJADI BUKTI MENURUT HUKUM

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...

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Main Authors: Made Dudy Satyawan, Khusna
Format: Article
Language:English
Published: University of Brawijaya 2017-04-01
Series:Jurnal Akuntansi Multiparadigma
Subjects:
korupsi
bukti audit
lhpkkn
Online Access:http://jamal.ub.ac.id/index.php/jamal/article/view/689/pdf
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spelling doaj-990e92793a2e49f88a1ed13ab7e6b0bd2020-11-24T22:37:29ZengUniversity of BrawijayaJurnal Akuntansi Multiparadigma2086-76032089-58792017-04-0181183199http://dx.doi.org/10.18202/jamal.2017.04.7048MENGUNGKAP KORUPSI MELALUI BUKTI AUDIT MENJADI BUKTI MENURUT HUKUMMade Dudy Satyawan0Khusna1Universitas Negeri SurabayaUniversitas Negeri SurabayaAbstract: 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.http://jamal.ub.ac.id/index.php/jamal/article/view/689/pdfkorupsibukti auditlhpkkn
collection DOAJ
language English
format Article
sources DOAJ
author Made Dudy Satyawan
Khusna
spellingShingle Made Dudy Satyawan
Khusna
MENGUNGKAP KORUPSI MELALUI BUKTI AUDIT MENJADI BUKTI MENURUT HUKUM
Jurnal Akuntansi Multiparadigma
korupsi
bukti audit
lhpkkn
author_facet Made Dudy Satyawan
Khusna
author_sort Made Dudy Satyawan
title MENGUNGKAP KORUPSI MELALUI BUKTI AUDIT MENJADI BUKTI MENURUT HUKUM
title_short MENGUNGKAP KORUPSI MELALUI BUKTI AUDIT MENJADI BUKTI MENURUT HUKUM
title_full MENGUNGKAP KORUPSI MELALUI BUKTI AUDIT MENJADI BUKTI MENURUT HUKUM
title_fullStr MENGUNGKAP KORUPSI MELALUI BUKTI AUDIT MENJADI BUKTI MENURUT HUKUM
title_full_unstemmed MENGUNGKAP KORUPSI MELALUI BUKTI AUDIT MENJADI BUKTI MENURUT HUKUM
title_sort mengungkap korupsi melalui bukti audit menjadi bukti menurut hukum
publisher University of Brawijaya
series Jurnal Akuntansi Multiparadigma
issn 2086-7603
2089-5879
publishDate 2017-04-01
description 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.
topic korupsi
bukti audit
lhpkkn
url http://jamal.ub.ac.id/index.php/jamal/article/view/689/pdf
work_keys_str_mv AT madedudysatyawan mengungkapkorupsimelaluibuktiauditmenjadibuktimenuruthukum
AT khusna mengungkapkorupsimelaluibuktiauditmenjadibuktimenuruthukum
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