Risiko Dan Manajemen Risiko Terhadap Kecurangan Pengendalian Dan Akuntansi Manajemen


  • Christina V. Situmorang Universitas Krisnadwipayana
  • Duma Megaria Elisabeth Universitas Methodist Indonesia
  • Arthur Simanjuntak Universitas Methodist Indonesia




Risk Management, Management Control, Management Accounting


Recent global events, particularly the global financial crisis, have renewed and strengthened interest
in risk and the types of systems used to manage it. One area that has received relatively little attention
is risk, risk management, and the interrelationships between managerial accounting and management
practices. The methodology used in this research is library research. Processes related to the
relationship between observed phenomena to the dynamics of the relationship, always use scientific
logic. Although the data source for this research is a secondary data source consisting of significant
previous scientific research articles in the form of books and other scientific works containing different
perspectives. This research provides an introduction to risk in management accounting and control and
a special edition of the Journal of Risk Management. It is argued that risks and how they are managed
have become a hallmark of organizational life in both the public and private sectors. By changing
organizational practices, risk management can facilitate and justify certain types of organizations. It
can change the boundaries of responsibility and accountability in an organization by representing a
certain way of organizing individuals and activities. In addition, it is said that risk management is a
major issue because it has moved from a purely financial issue (risk assessment, derivatives, etc.) or
accounting (financial report disclosure, etc.) to one of business controls. An area where management
accounting should be involved. This article also examines the potential side effects of risk management,
including issues of trust and accountability, but also focuses on managing secondary or defensive risks
and reputational risks that arise.


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