Faktor-Faktor Yang Mempengaruhi Pendeteksian Kecurangan: Risiko Audit, Teknik-Teknik Audit Investigatif dan Whistleblowing Sistem
DOI:
https://doi.org/10.61132/apke.v1i2.62Keywords:
Fraud Detection, Audit Risk, nvestigative Audit Techniques and Whistleblowing SystemsAbstract
Basically, minimizing fraud can be done by detecting fraud, but reducing fraud alone is not enough. Therefore, it is necessary to detect fraud. This article reviews research on factors that influence fraud detection, namely Audit Risk, Investigative Audit Techniques, Whistleblowing Systems. The purpose of this literature review is to develop hypotheses about the influence between variables for use in further research. The results of this literature research are that the science of Internal Control, Whistleblowing Systems, and internal audit have an influence on fraud prevention. This means that the better the knowledge of Audit Risk, Investigative Whistleblowing System Audit Techniques, that one has, the better the implementation in preventing fraud.
Downloads
References
Adawiyah, R., Kuntadi, C., & Pramukty, R. (2023). Literature Review: Pengaruh Pengendalian Internal, Whistleblowing System, Dan Audit Internal Terhadap Pencegahan Kecurangan. Jurnal Economina, 2(6), 1331–1342. https://doi.org/10.55681/economina.v2i6.606
Larasati, D., Andreas, A., & Rofika, R. (2020). Teknik Audit Investigatif, Pengalaman Dan Profesionalisme Auditor Pada Pengungkapan Kecurangan : Kecerdasan Spiritual Sebagai Pemoderasi. CURRENT: Jurnal Kajian Akuntansi Dan Bisnis Terkini, 1(1), 149–168. https://doi.org/10.31258/jc.1.1.150-169
Cindiana W. (2021). PENGARUH RISIKO AUDIT, TEKNIK-TEKNIK AUDIT INVESTIGATIF DAN WHISTLEBLOWING SYSTEM TERHADAP PENDETEKSIAN KECURANGAN (Studi Empiris pada Kantor Akuntan Publik di Jawa Tengah dan DIY). Universitas Muhammadiyah Magelang (UMM). http://eprintslib.ummgl.ac.id/3269/1/16.0102.0026_BABI_BABII_BABIII_BABV_DAFTAR PUSTAKA - Windi Cindiana.pdf
Pratiwi, D. E., & Rohman, A. (2021). Pengaruh Independensi, Skeptisme Profesional, Pengalaman Audit, Kualitas Audit, Audit Tenure, dan Prosedur Audit terhadap Tanggung Jawab Auditor dalam Mendeteksi Kecurangan Pada Laporan Keuangan (Studi Empiris pada Auditor Kantor Akuntan Publik di Kota Se. Diponegoro Journal of Accounting, 10, 1–15.
Wahyudi, G., & Qintharah, Y. N. (2023). Pengaruh Profesionalisme, Pengalaman, Risiko Audit, Dan Keahlian Audit Terhadap Pendeteksian Kecurangan. Jurnal Penelitian Teori & Terapan Akuntansi (PETA), 8(1), 96–114. https://doi.org/10.51289/peta.v8i1.641
Trijayanti, I., Hendri, N., & Sari, G. P. (2021). Pengaruh Komite Audit, Audit Internal, Dan Whistleblowing System Terhadap Pencegahan Fraud. Business and Economics Conference in Utilization of Modern Technology, 30–42.
Batubara, E. D. (2020). Penerapan Akuntansi Forensik Dan Audit Investigatif Terhadap Mendeteksi Kecurangan ( Fraud ). Juripol (Jurnal Institusi Politeknik Ganesha Medan), 3(2), 9–16. https://doi.org/10.33395/juripol.v3i2.10776
Hidayah, V. N., & Nurcahya, Y. A. (2022). Peran Whistleblowing System dan Teknik-teknik Audit pada Audit Investigatif dalam Pengungkapan Fraud. Jurnal Multidisiplin Madani, 2(3), 1509–1520. https://doi.org/10.54259/mudima.v2i3.477
Sari, S. A., Diah, E., Arum, P., & Olimsar, F. (2023). The Influence of Audit Risk , Professional Sketicism , Independence , and Auditor Professionalism on Fraud Detection ( Emiris Study at BPKP Representative Office , Jambi Province ) Pengaruh Risiko Audit , Sketisisme Profesional , Independensi , dan Profes. 1(3), 275–294.
Sakinah, N. S., Kurniawan, P. C., & Furqon, I. K. (2023). Peran Akuntan Forensik Dan Teknik Audit Investigatif Dalam Pengungkapan Fraud Di Indonesia. Jurnal Sahmiyya, 2(1), 82–88. https://garuda.kemdikbud.go.id/documents/detail/3509945
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Akuntansi Pajak dan Kebijakan Ekonomi Digital
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
