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Forensic Accounting as a Financial Services Authority^s Ratio Decidendi in the Case of the Financial Statement of PT Garuda Indonesia TBK
Agus Riyanto, Adzan Fariq Darmawan, & Abdul Rasyid

BINUS University


Abstract

On June 28, 2019, the Financial Services Authority imposed a sanction on PT Garuda Indonesia Tbk after examining the 2018 Financial Statements. This study aims to prove violations committed by PT Garuda Indonesia Tbk using forensic accounting and analyse the OJK ratio decidendi in determining sanctions. This study uses a normative research method that uses a statute approach and case approach to answer the problems. There are two problem formulations in this research, 1. How is the use of forensic accounting in proving violations of the presentation of PT Garuda Indonesia Tbk^s 2018 Financial Statements? and 2. What is OJK^s ratio decidendi in determining sanctions for the PT Garuda Indonesia Tbk^s financial statements? The result of this research is that the use of forensic accounting can make it easier for the OJK to prove the violation in the PT Garuda Indonesia Tbk^s Financial Statements 2018 and the OJK in determining sanctions against

Keywords: financial statements, forensic accounting, ratio decidendi

Topic: Economic, Business and Technology

Plain Format | Corresponding Author (Abdul Rasyid)

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