Efektifitas Peran Internal Audit Dalam Mencegah Dan Mendeteksi Kecurangan

Lestari, Yessy Aryanti; Bernawati, Yustrida

doi:10.29040/jap.v20i2.740

Cited by 7 publications

(6 citation statements)

References 19 publications

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“…This study's findings are consistent with those of Noviana et al (2022), Setiawan &Trisnawati (2022), andSusanti (2018), all of whom concluded that a change in auditors did not result in an increase or decrease in financial statement fraud. Financial statement fraud is affected by auditor turnover, according to Lestari & Bernawati (2020), Anggraini et al (2019), Crisna &Appriwenni (2021), andSari &, although our findings don't agree with those authors' findings.…”

Section: Effect Of Change In Auditor (Audchange) On Fraud Financial S...contrasting

confidence: 87%

“…Findings are consistent with those of Faradiza (2021), Oktarigusta (2017), andSeptriani &Handayani (2018), who all concluded that the opportunity variable with one of the nature of industry proxies has no effect on the level of fraud in financial reports. Research by Lestari & Bernawati (2020) and Putri & Lestari (2021) contradicts that of Sihombing & Rahardjo (2014) by showing that the opportunity variable with the proxy nature of industry increases the level of fraud in financial reports.…”

Section: Effect Of Nature Of Industry (Receivable) On Financial State...mentioning

confidence: 93%

“…This claim is supported by several studies, including one by (Loebbecke et al, 1989) that revealed the majority of fraud was uncovered during the auditor's first two years on the job. Rationalization variable via proxy change in auditors affects the degree of fraud in financial statements, according to studies conducted by Lestari & Bernawati (2020). H5: Change in auditor (AUDCHANGE) affects financial statement fraud…”

Section: Literature Reviewmentioning

confidence: 99%

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Detecting Fraud Financial Statements in Manufacturing Companies Indonesia

Budiandru¹,

Zakkiandri²,

Nur³

et al. 2022

jemasi

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The purpose of this research is toand analyze the influence of the four elements infraud triangle that is pressure, opportunity, and rationalization. to detect the possibility of fraudulent financial statements (financial statement fraud). The four elements will be divided into 5 variables, specifically financial stability,external pressure, ineffective monitoring, nature of industry, and change in auditors.to find the possibility of fraudulent financial statements as measured by the M Score modelin manufacturing companiesin the 2018-2021 period. The results of the study show that of the six variables used in the study, there is one (1) variable, namely the nature of the industry which has a significant effect on the possibility of fraudulent financial statements. While the other five (5) variables financial targets, external pressure, ineffective monitoring, and auditor changes do not affect the likelihood of fraudulent accounts. The contribution of the results of this our riset that manufacturing companies in that year are likely to be more concerned or careful the nature of industry that has a significant impact, this will affect the sustainability of the business in the future.

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Section: Effect Of Change In Auditor (Audchange) On Fraud Financial S...contrasting

confidence: 87%

Section: Effect Of Nature Of Industry (Receivable) On Financial State...mentioning

confidence: 93%

Section: Literature Reviewmentioning

confidence: 99%

See 1 more Smart Citation

Detecting Fraud Financial Statements in Manufacturing Companies Indonesia

Budiandru¹,

Zakkiandri²,

Nur³

et al. 2022

jemasi

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“…Saat perusahaan menyusun dan menetapkan rencana lalu melaksanakan rencana tersebut, diperlukan adanya pihak lain untuk memastikan bahwa operasi yang dijalankan telah sesuai dengan tujuan yang ditetapkan. Sehingga, diharapkan para internal auditor memahami peran tersebut dan ruang lingkup pengendalian secara menyeluruh [12].…”

Section: Hasil Dan Pembahasan 1peran Audit Dalam Mendeteksi Kecuranga...unclassified

Peran Audit Sebagai Pengendali Internal dalam Mendeteksi Adanya Kecurangan Terhadap Laporan Keuangan

Harefa

2023

JDSB

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<p class="BasicParagraph">Pada penyusunan sebuah laporan keuangan sering kali terjadi kecurangan (fraud) dengan berbagai motif yang telah dijelaskan dalam teori fraud. Di saat ini lah peran dan tanggung jawab seorang auditor dalam mengatasi kecurangan-kecurangan yang ada di dalam proses penyusunan laporan keuangan menggunakan sistem audit sangat dibutuhkan. Seorang auditor dituntut untuk selalu teliti dalam mendeteksi kecurangan-kecurangan dengan menerapkan prinsip dari pada akuntansi secara umum. Adanya penelitian ini bertujuan untuk mengetahui peran audit dalam mendeteksi kecurangan, untuk mengetahui peran audit sebagai pengendali internal, dan untuk mengetahui berbagai macam kecurangan terhadap laporan keuangan. Metode penelitian yang digunakan di dalam penelitian ini adalah kualitatif dengan teknik pengumpulan data, yaitu literature review dengan melakukan riset terhadap perkembangan literatur. Metode yang digunakan dalam literatur review memakai strategi secara komprehensif, misalnya pencarian artikel dalam database jurnal penelitian, pencarian melalui internet, dan tinjauan ulang artikel. Dari hasil penelitian terbukti bahwa audit internal memegang peran penting dalam mendeteksi dan mencegah terjadinya kecurangan pada laporan keuangan melalui pengendalian internal.</p>

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“…In accounting, the fraud conception is action outside the accounting procedures that should be enforced to an organization. The information presented is not under the company's circumstances if it is a misstatement of information of material nature (Lestari & Bernawati, 2020) (Lestari & Bernawati, 2020). The financial losses incurred by PT Pos Indonesia (Persero) are caused by errors in the additional expenditure of social protection card (KPS) shipments.…”

Section: Introductionmentioning

confidence: 99%

Determinants of Fraud Financial Statements on State Owned Enterprise

Putri

Asmara

2022

IJSSB

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The lack of control from internal audits and bad organizational culture will lead to fraud and the habit of cheating behavior. The internal audit process is carried out to get certainty of correct and accurate information in the preparation of financial statements following Indonesian IFRS (PSAK). This study aims to inspect the determinants of financial statement fraud with case studies at state-owned-entreprise PT POS Indonesia Regional II. The population of respondents to this research is employees of PT. Pos Indonesia (Persero) works in the Internal Control Unit section of the Jakarta Regional II working area. Data analysis using the Partial Least Square (PLS) approach using the help of the SmartPLS program. PLS is a model of Structural Equation Modeling (SEM) equations based on components or variants. The outcomes showed that internal audit variable had a significant effect on financial reporting fraud. At the same time, the effectiveness or strength of the organization's internal control system and ethical culture do not affect financial reporting fraud. The after-effect of this study can be used to improve existing internal control procedures and organizational ethical culture.

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Efektifitas Peran Internal Audit Dalam Mencegah Dan Mendeteksi Kecurangan

Cited by 7 publications

References 19 publications

Detecting Fraud Financial Statements in Manufacturing Companies Indonesia

Detecting Fraud Financial Statements in Manufacturing Companies Indonesia

Peran Audit Sebagai Pengendali Internal dalam Mendeteksi Adanya Kecurangan Terhadap Laporan Keuangan

Determinants of Fraud Financial Statements on State Owned Enterprise

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