PENGARUH FUNGSI AUDIT INTERNAL DAN KOMPETENSI AUDITOR INTERNAL TERHADAP PENDETEKSIAN FRAUDULENT FINANCIAL REPORTING

Sabirin Sabirin

Abstract


Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis Pengaruh fungsi audit internal dan kompetensi auditor internal terhadap pendeteksian Fraudulent financial reporting  baik secara parsial maupun simultan. Populasi dalam penelitian ini adalah auditor internal bank BUMN di Indonesia adapun teknik pemilihan sampel dengan menggunakan simple random sampling. Penelitian ini merupakan penelitian kuantitatif dengan teknik analisis regresi berganda. Hasil penelitian menunjukan bahwa Secara statistik fungsi audit internal dan kompetensi auditor internal berpengaruh positif siginifikan terhadap pendeteksian fraudulent financial reporting, survey pada bank BUMN di Indonesia baik secara parsial maupun simultan.


Keywords


Audit Internal; Kompetensi Auditor; Fraudulent;

Full Text:

PDF

References


Amiruddin dan Sri Sundari. (2012). “Fraud: Bagaimana Mendeteksinya?â€. Universitas Hasanudin.

Arens, A. A., R. J. Elder, dan M. S. Beasley. (2012). Auditing and Assurance Service An Integrated Approach, 14th Edition. England: Pearson Education Limited

Asare, K.Stephen., Wright, Arnie., Zimbelman., F.Mark. (2015). “Challenges Facing Auditors in Detecting Financial Statement Fraud: Insights from Fraud Investigationsâ€. Journal of Forensic & Investigative Accounting Vol. 7, Issue 2, July - December 2015

Association of Certified Fraud Examiners (ACFE). (2014-2016). Report to the Nation on Occupional Fraud and Abuse. Austin, ACFE.

Bierstaker, James, L. (2006). “Accountants’ perceptions regarding fraud detection and prevention methodsâ€. Managerial Auditing Journal. Vol. 21 No. 5, 2006 pp. 520-535 Emerald Group Publishing Limited.

Coram Paul, Collin Ferguson, Rohyn Moroney. (2006). “The Value of Internal Audit in Fraud Detectionâ€, Working Paper Merbourne Research, The University of Melbourne

Erlangga, Jumena (2014). “Inilah 9 Kasus Kejahatan Perbankanâ€. Kompas.com.03 Mei 2014 diakses dari http://bisniskeuangan.kompas.com/read/2014/05/Inilah.9.Kasus.Kejahatan

Ghozali, Imam. (2013). Aplikasi Analisis Multivariat dengan Program IBM SPSS 21. Edisi 7, Penerbit Universitas Diponegoro, Semarang.

Gras-Gil, E., Marin-Hernandez, S., & Garcia-Perez de Lema, D. (2012). “Internal audit and financial reporting in the Spanish banking industryâ€. Managerial Auditing Journal, 27(8), 728-753.

Idawati, Wiwi., Gunawan, Andrew. (2015). “Effect Of Competence, Independence, And Professional Skepticism Against Ability To Detect Fraud Action In Audit Assignment (Survey on Public Accounting Firm Registered in IICPA Territory of Jakarta)â€. I J A B E R, International Journal of Applied Business and Economic Research Vol. 13, No. 7 (2015): 5123-5138

International Federation of Accountants (IFAC), IES 6, Assessment of Professional Capabilities and Competence.New York 10017 USA.

Institut Akuntansi Publik Indonesia. (2013). Standar Profesional Akuntan Publik. Jakarta: Salemba Empat.

James, K. L. (2003). The effects of internal audit structure on perceived financial statement fraud prevention. Accounting Horizons, 17(4), 315-327.

Kranacher, M. J., Morris, B. W., Pearson, T. A., & Riley Jr, R. A. (2008). “A model curriculum for education in fraud and forensic accountingâ€. Issues in Accounting Education, 23(4), 505-519.

Lisda, Afria, (2009). “Pengaruh Kemampuan Intelektual, Kecerdasan Emosional, Kecerdasan Spiritual, Terhadap Perilaku Etis Auditor Serta Dampaknya pada Kinerjaâ€. (Studi Empiris pada Kantor Akuntan Publik Wilayah Jakarta). Jakarta: Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negri Hidayatullah.

Lianitami Putu Wina, Suprasto Bambang. (2016). “Pengaruh Pemahaman Bisnis Klien, Pengalaman Audit Dan Kompetensi Auditor Pada Strategi Pendeteksian Kecuranganâ€. E-Jurnal Akuntansi Universitas Udayana Vol.17.3. Desember (2016): 2278-2297. ISSN: 2302-8556

Mangala, Deepa., Kumari, Pooja. (2014). “Auditor’s Perception of red flag: indian evidenceâ€. University of Science and Technology, Hisar (Haryana) India. http://ssrn.com

Moyes, D.Glen, et al .(2006). “Internal Auditors Perception Of the effectiveness of Red Flags to Detect Fraudulent Financial Reportingâ€. Journal of accounting Ethics & Public Policy volume 6 No. 1. University of Texas Pan-American.

Moyes, et al (2009). “Factors influencing the use of red flags to detect fraudulent financial, Internal Auditingâ€; May / Jun 2009; 24,3; Proquest.

Murtanto, dan Gudono. (1999). “Identifikasi Karakteristik-karakteristik Keahlian Audit: Profesi Akuntan Publik di Indonesia. Jurnal Riset Akuntansi Indonesiaâ€.Vol 2. No 1. Januari. Hal 37-52.

Norsain (2014). “Peran Audit Internal dalam Mendeteksi dan Mencegah Kecurangan (Fraud) (Studi Kasus pada PNPM Mandiri Perkotaan Kecamatan Kalianget)â€. Jurnal Bisnis dan Akuntansi Universitas Wiraraja Sumenep, (2014):13-21.

Nursyofah, Siti. (2012). “Analisis pengaruh faktor keahlian dan independensi auditor terhadap opini auditâ€. Fakultas Ekonomi dan Bisnis UIN Syarif Hidayatullah

Pertiwi, Eka Putri. (2010). “Analisis Pengaruh Komponen Keahlian Internal Auditor Terhadap Pendeteksian dan Pencegahan kecurangan di Inspektorat Kementrian Perdagangan Republik Indonesiaâ€. Universitas Islam Negeri Syarif Hidayatullah.

Petrascu, Daniela., Tieanu, Alexandra. (2014). The Role Of Internal Audit in Fraud Prevention and Detectionâ€. Journal Economic and Finance. Publisher: Elsevier.

Reding, Kurt F. et al. (2013). Internal Auditing: Assurance & Consulting Services Second Edition. USA: The Insitute of Internal Auditors Research Foundation.

Reezae, Zabihollah and Richard Riley. (2010). Financial Statement Fraud-Prevention and Detection. John Wiley and Sons, Inc. New Jersey

Sabirin, Yayu Nurhayati Sri. 2019. Pengaruh Locus of Control, Integritas Auditor, Dan Gaya Kepemimpinan Terhadap Kinerja Auditor Studi Kasus Pada Kantor Akuntan Publik di Kota Bandung. Jurnal Akuntansi Dewantara. VOL. 3 NO. 1 APRIL 2019.

Salameh, R., Al-Weshah, G., Al-Nsour, M., & Al-Hiyari, A. (2011). Alternative Internal Audit Structures and Perceived Effectiveness of Internal Audit in Fraud Prevention: Evidence from Jordanian Banking Industry. Canadian Social Science, 7(3), 40-50.

Sawyer, Lawrence B. et al. (2009). Sawyer’s Internal Auditing. Buku 1. Jakarta: Salemba Empat. 1-10, 2-59

Sekaran, Uma. (2011). Metode Penelitian Bisnis. Jakarta:salemba empat

Singh, Harjinder, Rick Newby. (2010) â€Internal audit and audit fees: further evidenceâ€, Managerial Auditing Journal, Vol. 25, No. 4, pp. 309-327, Tahun 2010

Soeharmoro. (2012). “Peranan Internal Auditor Dalam Pendeteksian Dan Pencegahan Kecuranganâ€. Fakultas Bisnis Unika Widya Mandala Surabaya. Vol 1, No. 3, Mei 2012

Sulistyowati, Lingga., Suriyati. (2015). “The effect of experience, competence, independence, and professionalism of auditors on fraud detectionâ€. The Indonesian Accounting Review Vol. 5, No. 1, January – June 2015, pages 95 – 110

Sugiyono. (2013). Metode Penelitian Kuantitatif Kualitatif dan R & D. Bandung : Alfabeta.

The Institute of Internal Auditors Research Foundation. (2013). International Professional Practices Framework. The Institute of Internal Auditors Research Foundation 247 Maitland Avenue Altamonte Springs, FL 32701- 4201. USA

Tuanakotta, Theodorus. M. (2010). Akuntansi Forensik dan Auditor Investigatif. Lembaga Penerbit Fakultas Ekonomi Universitas Indonesia (LPFE UI). Edisi ke 2: Jakarta.

Tugiman, Hiro. (2011). Standar Profesional Audit Internal. Yogyakarta: Kanisius.

Tunggal, Amin Widjaja. (2011). Pemeriksaan Kecurangan (Fraud Auditing).Jakarta: PT. Rineka Cipta

Widyastuti, Marcellina. (2009). “Pengaruh Kompetensi, Independensi, Dan Profesionalisme Terhadap Kemampuan Auditor Dalam Mendeteksi Kecuranganâ€. Vol.5, No.2, Maret 2009 – Agustus 2009

Wilopo. (2006).“Analisis Faktor-faktor yang Berpengaruh Terhadap Kecenderungan Kecurangan Akuntansi : Studi Pada Perusahaan Publik dan Badan Usaha Milik Negara di Indonesia.â€




DOI: https://doi.org/10.37058/jak.v1i2.6720

Refbacks

  • There are currently no refbacks.


Copyright (c) 2023 JURNAL AKUNTANSI

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

Creative Commons License
Jurnal Akuntansi by Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Siliwangi is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Based on a work at http://jurnal.unsil.ac.id/index.php/jak.

Jurnal Akuntansi Visitor Counter JAK Stats