Akuntansi Forensik dan Audit Investigasi
Keywords:
Akuntansi, Forensik, Audit , InvestigasiSynopsis
Penulisan buku ini dilatarbelakangi oleh semakin kompleksnya berbagai tindak kecurangan (fraud) dan kejahatan ekonomi, seperti korupsi, pencucian uang, dan manipulasi laporan keuangan, yang terjadi baik di sektor publik maupun swasta. Fenomena ini menuntut adanya pemahaman yang mendalam serta pendekatan khusus yang tidak dapat dipenuhi hanya oleh audit keuangan biasa. Akuntansi forensik dan audit investigasi merupakan perpaduan unik antara disiplin ilmu akuntansi, audit, dan hukum. Berbeda dengan audit laporan keuangan yang bersifat umum dan berulang, audit investigasi bersifat spesifik dan bertujuan untuk mencari, menemukan, serta mengungkapkan bukti adanya suatu tindak pidana atau perdata untuk kemudian digunakan di pengadilan. Buku ini hadir untuk menjembatani pemahaman pembaca mengenai konsep, prosedur, dan teknik yang digunakan dalam praktik akuntansi forensik, mulai dari tahap perencanaan, pengumpulan bukti, hingga pelaporan. Lebih detail dalam buku ini, pembaca akan diajak memahami: (1) Sejarah dan Perkembangan Audit Investigasi, (2) Konsep Dasar Fraud dan Kecurangan Keuangan, (3) Jenis-jenis Fraud dalam Organisasi, (4) Tahapan dalam Investigasi Forensik, (5) Teknik Pengumpulan Bukti Digital (Digital Forensics), (6) Teknik Wawancara dan Interogasi dalam Audit Investigasi, (7) Audit Investigasi pada Laporan Keuangan, (8) Investigasi Manipulasi Laba dan Earnings Management, (9) Investigasi Pencucian Uang (Money Laundering), (10) Investigasi Kejahatan Perbankan dan Pasar Modal, (11) Audit Investigasi pada Sektor Publik dan Pemerintahan, (12) Whistleblowing System, (13) Penyusunan Laporan Audit Investigasi, (14) Pencegahan dan Pendeteksian Dini Kecurangan, serta (15) Studi Kasus Akuntansi Forensik di Indonesia.
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March 12, 2026
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