Analisis Peran Audit Internal dalam Pencegahan Fraud (Studi kasus pada Universitas XYZ di Yogyakarta)

https://doi.org/10.22146/abis.v10i2.73915

Muh. Fachruddin(1*), Dian Kartika Rahajeng(2)

(1) Universitas Gadjah Mada
(2) Departemen Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Gadjah Mada, Yogyakarta
(*) Corresponding Author

Abstract


Abstrak

 

Tujuan: Penelitian ini bertujuan untuk menganalisis peran audit internal dalam pencegahan fraud, kelemahan dan kemungkinan terjadinya fraud dalam pengadaan barang dan jasa (PBJ) di Universitas XYZ.

Metode: Pengumpulan data dilakukan melalui wawancara dengan auditor internal atau auditor khusus untuk pengadaan barang dan jasa. Penelitian ini menggunakan pendekatan studi kasus di Universitas XYZ, Indonesia.

Temuan: Hasil penelitian menunjukkan bahwa audit internal berperan dalam pencegahan fraud dengan dilakukannya assurance activities, anti-fraud activities, consulting activities, kemudian terdapat kelemahan dan kemungkinan penyebab fraud dalam pengadaan barang dan jasa (PBJ) di Universitas XYZ.

Kebaruan: Penelitian ini diharapkan dapat memberikan kontribusi bagi audit internal sebagai bahan pertimbangan dalam membuat kebijakan, pedoman, standar, atau sistem pencegahan fraud, serta menjadi bahan pertimbangan manajemen puncak untuk memberikan dukungan dan evaluasi pelaksanaan audit dalam mencegah fraud khususnya dalam pengadaan barang dan jasa.


Keywords


role of internal auditors; fraud prevention; procurement of goods and services

Full Text:

PDF


References

ACFE. (2016). Report to the Nations on Occupational Fraud and Abuse-2016 Global Fraud Study. ACFE Indonesia Chapter. (2017). Survai Fraud Indonesia 2016. Jakarta: Association of Certified Fraud Examiners (ACFE) Chapter Indonesia. Alazzabi, W. Y. E., Mustafa, H., & Karage, A. I. (2019). Risk Management, Top Management Support, Internal Audit Activities and Fraud Mitigation Support. Journal of Financial Crime, 47(1). Albrecht, W. S., Albrecht, C. O., Albrecht, C. C., & Zimbelman, M. F. (2012). Fraud Examination (4th ed.; J. W. Calhoun, ed.). Mason, OH, USA: South-Western. Bishop, C. C., DeZoort, F. T., & Hermanson, D. R. (2016). The Effect of CEO Social Influence Pressure and CFO Accounting Experience on CFO Financial Reporting Decisions. Auditing: A Journal of Practice and Theory, 36(1), 21–41. Bologna, J., Robert, J. L., & Joseph, T. W. (1993). The Accountant’s Handbook of Fraud and Commercial Crime. USA: Wiley. BPKP. (2008). Fraud Auditing. Jakarta: Pusat Pendidikan dan Pelatihan Pengawasan. Button, M., Lewis, C., Shepherd, D., & Brooks, G. (2015). Fraud in overseas aid and the challenge of measurement. Journal of Financial Crime, 22(2), 184–198. CIMA. (2008). Fraud Risk Management: A Guide to Good Practice. Chartered Institute of Management Accountants. Cressey, D. R. (1953). Other People’s Money; a Study of the Social Psychology of Embezzlement. Free Press. Cresswell, J. C. (2014). Research Design: Qualitative, Quantitative, and Mixed Methods Approaches (4th ed.). USA: Sage Publications, Inc. Feng, M., Ge, W., Luo, S., & Shevlin, T. (2011). Why do CFOs Become Involved in Material Accounting Manipulations? Journal of Accounting and Economics, 51(1/2), 21–36. Glaser, B., & Strauss, A. (1967). The Discovery of Grounded Theory: Strategies for Qualitative Research. New York: Aldine de Gruyter. Gupta, P. K. (2015). Corporate Frauds in India – Perceptions and Emerging Issues. Journal of Financial Crime, 22(1), 79–103. Halbouni, S. S. (2016). Corporate Governance and Information Technology in Fraud Prevention and Detection Evidence from The UAE. Managerial Auditing Journal, 31(6), 589–628. Hazami-ammar, S. (2019). Internal Auditor’s Perceptions of The Function’s Ability to Investigate Fraud. Journal of Applied Accounting Research, 20(2), 134–151. Hooper, M., & Pornelli, C. (2010). Deterring and detecting financial fraud: a platform for action. ICW. (2016). Korupsi di perguruan tinggi. Retrieved March 25, 2020, from Indonesia corruption watch website: https://antikorupsi.org/id/news/korupsi-di-perguruan-tinggi IIA. (2010). About the Institute. The Institute of Internal Auditors. IIA. (2016). International Professional Practice Frame Work. The Institute of Internal Auditors. KPK. (2018). Tindak Pidana Korupsi Berdasarkan Jenis Perkara. Retrieved from Komisi Pemberantasan Korupsi website: https://acch.kpk.go.id/id/statistik/tindak-pidana-korupsi/tpk-berdasarkan-jenis-perkara Lister, L. (2007). A Practical Approach to Fraud Risk : Internal Auditor (pp. 1–30). pp. 1–30. Mubako, G., & Muzorewa, S. C. (2019). Interaction Between Internal and External Auditors – Insights from A Developing Country Auditors. Meditari Accountancy Research. Pickett, K. H. S. (2010). The internal auditing handbook (3rd ed.). United Kingdom: John Wiley and Sons. Rasha, K., & Andrew, H. (2012). The New Fraud Triangle. Journal of Emerging Trends in Economics and Management Sciences, 3(3). Rustiarini, N. W. (2019). Fraud Triangle in Public Procurement : Evidence from Indonesia. Journal of Financial Crime, 26(4), 951–968. Salameh, R., Al-Weshah, G., Al-Nsour, M., & A-Hiyari, A. (2011). Alternative Internal Audit Structures and Perceived Effectiveness of Internal Audit in Fraud Prevention: Evidence From Jordanian. Canadian Social Science, 3(7), 40. Singleton, T., Singleton, A., Bologna, J., & Lindquist, R. (2010). Fraud Auditing and Forensic Accounting (4th ed.). New Jersey, USA: John Wiley & Sons, Inc. Sow, A. N. G., Basiruddin, R., & Mohammad, J. (2018). Fraud Prevention in Malaysian Small And Medium Enterprises (SMEs). Journal of Financial Crime Vol., 25(2), 499–517. Tuanakotta, T. M. (2016). Akuntansi Forensik dan Audit Investigatif (2nd ed.). Jakarta: Salemba Empat. Vona, L. (2008). Fraud Risk Assessment: Building Fraud and Program. John Wiley and Sons. Vousinas, G. L. (2017). Advancing theory of fraud : the S.C.O.R.E. model. Journal of Financial Crime, 26(1), 372–381. Westhausen, H. (2017). The Escalating Relevance of Internal Auditing as Anti-Fraud Control. Journal of Financial Crime, 24(1210), 322–328.



DOI: https://doi.org/10.22146/abis.v10i2.73915

Article Metrics

Abstract views : 1544 | views : 1686

Refbacks

  • There are currently no refbacks.


View My Stats

 

 Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

______________________________________________________________________________________________________

2302 - 1500