Bank Involvement In Customer's Department

International Journal of Economics and Management Studies

© 2021 by SSRG - IJEMS Journal

Volume 8 Issue 3

Year of Publication : 2021

Authors : Anand Yamani Yupitrika, I.G.A.N. Budiasih

10.14445/23939125/IJEMS-V8I3P102

How to Cite?

Anand Yamani Yupitrika, I.G.A.N. Budiasih, "Bank Involvement In Customer's Department," SSRG International Journal of Economics and Management Studies, vol. 8,  no. 3, pp. 10-18, 2021. Crossref, https://doi.org/10.14445/23939125/IJEMS-V8I3P102

Abstract:

This research is motivated by the bankruptcy of a company after receiving a credit facility from a bank. This research aims to reveal the involvement of a bank in the bankruptcy of a company domiciled in the city of Denpasar. The company is a customer of a bank that has a credit facility. The company went into bankruptcy a few months after the credit realization process.
Researchers use qualitative research methods with a case study approach and investigative audit theory to reveal the involvement of the bank in the bankruptcy case of the company which is its customer. Researchers collected data from various sources in the form of document data (evidence) and interview data (interrogation). After the researcher obtained the document data and bank records, the researcher inspected the documents and conducted interviews (interrogation) with the research informants to confirm the truth of the researchers' findings.
From the results of data processing, it can be concluded that the bank is involved in company bankruptcy by neglecting the process of closing the company's credit which causes the company to receive incorrect information about the payment of the company's receivables so that the company goes bankrupt.

Keywords:

Audit, investigative audit, bankruptcy, company bankruptcy

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