Peran Akuntan Forensik Sebagai Upaya Penegakan Hukum Pada Kejahatan Fraud (Penggelapan) di Perusahaan Kelapa Sawit

Palm oil is one of the commodities to improve Indonesian economy. However, in palm companies, fraud often occurs which detrimental company. One frauds committed by employees embezzlement funds. Therefore, an analysis needed prevent and overcome problem funds companies. The purpose this research 1) find out juridical rules private 2) role forensic accounting tackling crimes, 3) obstacles for accountants carrying duties enforcement crimes. This was conducted with a normative approach. Results study that can be charged using Article 372 Criminal Code, are very useful tracing budgets have been embezzled office, also preventing other not only obstacle law having deal people who involved fraudulent treatment will always hinder when investigative audit carried out. Recommendation: it necessary anticipate fraud, including hiring services accountant so all company assets secured