AKUNTANSI FORENSIK DALAM PROSES KEPAILITAN DI PENGADILAN NIAGA DAN POTENSI FRAUD PADA PERUSAHAAN PAILIT (Studi Kualitatif)

Abstract

This research aims to know the use of forensic accounting in bankruptcy proceedings in court and to know the commercialpotential of fraud that occurred at the company's bankruptcy. This study uses qualitative methods. Informant this researchconsists of curators, forensic accountants and Auditors. Results of the study showed 1) Filing bankruptcy actions performed onthe Commerce Court involving justice supervisor and curator. In determining the validity of debts receivable by a supervisoryjudge used the science of forensic accounting. 2) Filing bankruptcy is going to potentially widespread crimes of fraud in it, thecategory of acts fraud in bankruptcy is divided into three, The first thing that is fraud that led to the bankrupt; in this conditionthe action fraud conducted in an enterprise will lose the trust of the public so in the end the company going into bankruptcy.The two bankrupt for fraud; This can be done by the creditor or the debtor. In general the debtor's fraud action is to hide assetsand sales while the Act of fraud committed with the motive is to obtain the treasures in bankruptcy. the third bankrupt and usedto hide the fraud; This condition is generally done of debtors by way of removing documents and company records to actionfraud carried out covered with the mempailitkan company.