Optimalisasi Peran Audit Internal dan Pengendalian Internal dalam Pencegahan Fraud di Sektor Publik Indonesia: Studi Komparatif dan Pengembangan Model
DOI:
https://doi.org/10.55606/jumbiku.v6i1.6610Keywords:
Fraud, Fraud Prevention, Fraud Prevention Mod, Internal Control, Public SectorAbstract
This study aims to analyze and optimize the role of internal audit and internal control in preventing fraud within Indonesia’s public sector. Given the prevalence and detrimental impact of fraudulent activities in governmental environments, this study adopts a mixed-methods approach, combining an in-depth synthesis of the literature with a comparative analysis of practices and frameworks across various public sector organizations. Through a literature review and comparative study, this research identifies key factors influencing the effectiveness of both functions and develops a more comprehensive fraud prevention model. The findings indicate that the optimization and strategic synergy between internal audit and internal control strengthened by continuous improvement of auditor competencies, proactive utilization of data analytics technology, the cultivation of an organizational culture emphasizing transparency and accountability, and inter-agency collaboration can substantially reduce vulnerability to fraud and enhance sound financial governance across the public sector. The proposed fraud prevention model integrates key components, including the strengthening of the control environment, enhanced risk assessment, effective implementation of control activities, reinforcement of information and communication systems, and improved monitoring mechanisms.
Downloads
References
Agys Sulistiyo, & Yanti, H. B. (2022). Pengaruh pengendalian internal, manajemen risiko, dan whistleblowing system terhadap pencegahan fraud. Jurnal Akuntansi dan Pajak, 2(1), 1–10.
Albrecht, W. S., Albrecht, C. O., Albrecht, C. C., & Zimbelman, M. F. (2019). Fraud examination. Cengage Learning Asia.
Badan Pemeriksa Keuangan Republik Indonesia. (2023). BPK ungkap 9.261 temuan senilai Rp18,19 triliun pada semester I tahun 2023. BPK RI.
Bastian, I. (2011). Audit sektor publik (Ed. 2). Salemba Empat.
Bologna, G. J., & Lindquist, R. J. (2006). Fraud auditing and forensic accounting (3rd ed.). John Wiley & Sons.
Committee of Sponsoring Organizations of the Treadway Commission. (2013). Internal control—Integrated framework. COSO.
DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of Accounting and Economics, 3(3), 183–199.
Fahmi, M., & Syahputra, M. R. (2019). Peranan audit internal dalam pencegahan fraud. Liabilities (Jurnal Pendidikan Akuntansi), 2(1), 24–36. https://doi.org/10.30596/liabilities.v2i1.3327
Frimansyah, I. (2020). Pengaruh audit internal dan pengendalian internal terhadap pencegahan kecurangan (fraud) di PT Perkebunan Nusantara VIII. Logistic and Accounting Development, 1(2), 138–148.
Goodwin, J. (2003). The relationship between the internal audit function and the external auditor: Australian evidence. Accounting & Finance, 43(3), 277–290.
Knechel, W. R. (2016). Audit quality: Insights from the academic literature. Routledge.
Kompas. (2023). Korupsi di sektor publik: Analisis dan dampaknya. Kompas Media.
Maulana, A. F., & Yuhertiana, I. (2021). Pengaruh kompetensi auditor terhadap kualitas audit dengan dimensi komitmen di sektor publik. Edunomika, 5(2), 1–12.
Moeller, R. R. (2015). Brink’s modern internal auditing: A common body of knowledge (8th ed.). John Wiley & Sons.
Mulyadi. (2023). Sistem akuntansi (Ed. 4). Salemba Empat.
Nofianto, E., & Prastiwi, A. (2025). Pencegahan fraud di sektor publik: A systematic literature review. Jurnal Akuntansi dan Keuangan, 11(1), 146–164.
Putri, N. (2022). Peran audit internal dalam upaya pencegahan dan mendeteksi kecurangan (fraud) di perguruan tinggi: Studi literatur. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 6(3), 617–624. https://doi.org/10.31955/mea.v6i3.2340
Rahman, K. G. (2020). Sistem pengendalian internal dan peran audit internal terhadap pencegahan kecurangan. Bongaya Journal for Research in Accounting, 3(1), 20–27. https://doi.org/10.37888/bjra.v3i1.207
Singleton, T. W., & Singleton, A. J. (2010). Fraud auditing and forensic accounting (4th ed.). John Wiley & Sons.
Snyder, H. (2019). Literature review as a research methodology: An overview and guidelines. Journal of Business Research, 104, 333–339. https://doi.org/10.1016/j.jbusres.2019.07.039
Tempo. (2023). Laporan investigasi: Kasus korupsi terbesar tahun 2023. Tempo Inti Media.
The Institute of Internal Auditors. (2017). International professional practices framework (IPPF). IIA Global.
The Jakarta Post. (2024). Efektivitas pengendalian internal dalam mencegah fraud. PT Bina Media Tenggara.
Transparency International. (2022). Corruption perceptions index Indonesia. Transparency International.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Jurnal Manajemen, Bisnis dan Kewirausahaan
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
