[ ABSTRAK
Makalah non skripsi ini membahas tentang kegagalan governance perusahaan darimantan perusahaan teknologi informasi terbesar keempat di India, Satyam ComputerServices, yang terlibat dalam skandal fraud akuntansi perusahaan pada tahun 2009.Laporan ini mengkaji implikasi etis dari fraud akuntansi tersebut, jenis earningmanagemen yang dipraktekkan dan peran dari mekanisme governance perusahaantertentu yang mungkin telah meringankan kegiatan penipuan (fraud) di Satyam.

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ABSTRACT

This paper discusses the corporate governance failures of Indian’s former forthlargest

IT firm, Satyam Computer Services, that was involved in a corporate

accounting fraud scandal in 2009. It examines the ethical implication of the

accounting fraud, the type of earnings management practiced and the role of specific

corporate governance mechanism that may have alleviated the fraudulent activities at

Satyam.;This paper discusses the corporate governance failures of Indian’s former forthlargest

IT firm, Satyam Computer Services, that was involved in a corporate

accounting fraud scandal in 2009. It examines the ethical implication of the

accounting fraud, the type of earnings management practiced and the role of specific

corporate governance mechanism that may have alleviated the fraudulent activities at

Satyam., This paper discusses the corporate governance failures of Indian’s former forthlargest

IT firm, Satyam Computer Services, that was involved in a corporate

accounting fraud scandal in 2009. It examines the ethical implication of the

accounting fraud, the type of earnings management practiced and the role of specific

corporate governance mechanism that may have alleviated the fraudulent activities at

Satyam.]