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Ten Main Components Forensic Accounting on Corruption Fraud Detection, Disclosure and Prevention in IDX Listed Construction Companies 2018-2022

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  • Rudy Budiatmaja

    (Master’s of Management and Accounting, Esa Unggul University, Jakarta – Indonesia)

Abstract

Corruption occurs everywhere, both in developing and developed countries. Corruption is an offense to enrich oneself. This corruption must be eradicated with forensic accounting. The aim of this research is to determine ten main components of forensic accounting that simultaneously influence the detection, disclosure and prevention of corruption fraud. The method used is quantitative with secondary data and analyzed using SPSS, especially multiple regression analysis. The results of the research state that ten main components of forensic accounting greatly influence the detection, disclosure and prevention of corruption fraud simultaneously so that it can be concluded that the better and more orderly the ten main components of forensic accounting are implemented, the better all companies in developing and developed countries will be in eradicating corruption fraud.

Suggested Citation

  • Rudy Budiatmaja, 2023. "Ten Main Components Forensic Accounting on Corruption Fraud Detection, Disclosure and Prevention in IDX Listed Construction Companies 2018-2022," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 7(10), pages 1502-1515, October.
  • Handle: RePEc:bcp:journl:v:7:y:2023:i:10:p:1502-1515
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