PENERAPAN PENGENDALIAN INTERN, AUDIT INVESTIGATIF, PENGALAMAN, PROFESIONALISME, DAN AKUNTANSI FORENSIK YANG BERPENGARUH TERHADAP PENGUNGKAPAN FRAUD (Studi Kasus Pada Inspektorat Provinsi Jawa Tengah)

Berdasarkan data Corruption Perception Index (CPI), pada tahun 2016 Indonesia menempatkan diri sebagai negara dengan level korupsi yang tinggi. Berdasarkan hasil survey yang dilakukan oleh Transparency International dalam data CPI tahun 2016, Indonesia menempati posisi 90 dari 176 negara di dunia dengan skor 37 dari skala 0-100 (0 berarti sangat korup dan 100 berarti sangat bersih).fenomena terjadinya fraud terus menerus terjadi dan berulang kali. Untuk itu, diperlukan suatu cara untuk mengungkapkan fraud. Penelitian ini berjudul Pengaruh Pengendalian Intern, Audit Investigatif, Pengalaman, Profesionalisme, dan Akuntansi Forensik terhadap Pengungkapan Fraud.Jenis penelitian kuantitatif, populasi penelitian auditor di Inspektorat Provinsi Jawa Tengah. Teknik penarikan sampel nonpurposive sampling 31  responden, data dianalisis program IBM SPSS statistics 21 teknik analisis statistik deskriptif, uji validitas dan uji reliabilitas, uji asumsi klasik, regresi linier berganda dan uji goodness of fit.Hasil uji statistik deskriptif memberikan dampak yang baik, uji validitas semua item indikator penelitian valid, uji reliabilitas dikatakan reliabe, kecuali indikator pengalaman. Uji asumsi klasik data Normal, uji multikolinearitas tidak terjadi korelasi, tidak terjadi heteroskedastisitas. Hasil penelitian uji Goodness of Fit  (F-hitung 63,067 > f-tabel 2.81 nilai Sig 0.000 < 0.05). uji t (t-hitung,sig) (PI 2.545,0.017 Audit Investigatif 2.655,0.014 Pengalaman 2.072,0.049 Profesionalisme 4.623,0.000 Akuntansi Forensik 2.598,0.016), Uji Koefisien Determinasi (R2) 0.912.Kata Kunci : pengendalian intern, audit investigatif, akuntansi forensik, pengungkapan fraud

Akuntansi Forensik Dan Audit Investigasi Dalam Mengidentifikasi Fraud (Studi Literatur)

Pemahaman mengenai akuntansi forensik maupun audit investigasi terkadang membingungkan  publik. Tugas dan tanggungjawab akuntansi forensik dan audit investigasi adalah untuk mendeteksi atau mengungkapkan kecurangan (fraud). Tujuan dari penelitian ini adalah untuk mengetahui implementasi akuntansi forensik dan audit investigasi dalam mengidentifikasi fraud melalui kajian literatur. Hasilpenelitian ini adalah akuntansi forensik dan audit investigasi sangat berkontribusi dalam pengendalian fraud. Tugas dan tanggungjawab akuntansi forensik dan audit investigasi adalah sama yaitu untuk mendeteksi atau mengungkapkan kecurangan (fraud), akan tetapi tingkat kewenangannya berbeda. Audit investigasi berupaya mendeteksi dan mengungkapkan fraud, sedangkan akuntansi forensik dapat dijadikan alat bukti dalam proses hukum dan persidangan. Kata Kunci: akuntansi forensik, studi literatur, auditin

Analisis Penerapan Akuntansi Forensik Dan Audit Investigatif Terhadap Pencegahan Dan Pengungkapan Fraud Dalam Pengelolaan Keuangan Daerah Pada Perwakilan Bpkp Provinsi Sulawesi Utara

The purpose of this study is to explore and analyze: (1) the implementation of forensic accounting is applicable and effective functioning of the fraud prevention (preventive); (2) the implementation of forensic accounting is applicable and effective functioning of the fraud detection (detective); and (3) the implementation of investigative audit applicable and effective functioning of the fraud investigation (repressive) in the local ​​financial management. The analytical method used is descriptive qualitative methods that examines the participants perspective and some informations from the key informan through in-depth interviews and additional questions instrument by using purposive sampling, then make data triangulation obtained sources and collection techniques for analysis interactively by reducing, displaying in the form of a narrative texts, tables, matrix, charts, and then drawn a conclusion. The results of research and analysis states that forensic accounting is applicable and effective function to be applied to the fraud prevention (preventive) in the local financial management through the FCP, SPIP and SIMDA; forensic accounting is also applicable and effective function to be applied to the fraud detection (detective) in the local financial management through Operational Audit, Audit of Government goods and services Procurement (Probity Audit), EDP Audit: Computer Forensic, and Whistleblowers System; and the Audit Investigative very applicable and effective function to be applied to the fraud investigation (repressive) in the local financial management through investigative audits, in order to calculate losses of the state financial audits, and the provision of expert witness

The Important Role Of Forensic Accounting And Investigative Audit In Fraud Prevention And Disclosure

Penipuan atau korupsi dalam suatu organisasi akan mengakibatkan kerugian bagi organisasi tersebut. Hal ini menyebabkan pentingnya pencegahan dan pengungkapan tindakan penipuan ini. Akuntansi forensik dan audit investigasi muncul sebagai langkah dalam mengatasi penipuan. Namun sebagai disiplin ilmu yang tergolong baru, pemahaman masyarakat terhadap disiplin ilmu ini masih tergolong rendah. Penelitian ini kemudian akan melihat betapa pentingnya peran akuntansi forensik dan investigasi audit dalam mengatasi dan mencegah penipuan. Penelitian ini selanjutnya akan dilakukan dengan menggunakan pendekatan kualitatif dengan data yang berasal dari berbagai hasil penelitian dan penelitian terdahulu yang masih relevan dengan penelitian ini. Penelitian ini menemukan bahwa dengan adanya akuntansi forensik akan dapat menyelesaikan permasalahan hukum penipuan, baik di dalam maupun di luar pengadilan. Fakta audit investigatif dapat mencari, menemukan dan mengungkapkan bukti ada tidaknya suatu tindakan kecurangan. Fraud itu sendiri dapat dicegah melalui pengendalian internal yang memadai

Akuntansi Forensik dan Audit Investigatif dalam Pengungkapan Fraud

Forensic accountants are tasked with providing legal opinions in litigation. Besides that, there is also the role of forensic accountants in the field of law outside the court (non-itigation) for example in helping to formulate alternative settlement cases in disputes, formulation of compensation calculations and efforts to calculate the impact of termination / breach of contract. Investative audit, a form of audit or examination that aims to identify and uncover fraud or crime by using approaches, procedures and techniques commonly used in an investigation or investigation into a crime. Because the purpose of an investigative audit is to identify and disclose fraud or crime, the approaches, procedures and techniques used in investigative audits are relatively different from the approaches, procedures and techniques used in financial audits, performance audits or audits with other specific objectives. In an investigative audit, an auditor initiates an audit with presumptions / indications of possible fraud and crimes that will be identified and revealed through the audit to be carried out. Such conditions, for example, will affect who will be interviewed in advance or what documents must be collected first. In addition, in an investigative audit, if it has authority, the auditor can use procedures and techniques commonly used in the investigation and investigation of crimes, such as surveillance and searches. Fraud is the process of making, adapting, imitating or objects, statistics, or documents, with the intent to cheat. But we can prevent fraud and we can avoid fraud is very detrimental to various parties because it can destroy government and business. Fraud is in the form of corruption in its wider destructive power. Basically the scope of forensic accounting is fraud in the broadest sense. Keywords: Forensic Accounting, Investigative Audit and Frau

Peranan Audit Investigatif Dan Pengendalian Fraud Triangle Dalam Birokrasi Terhadap Akuntabilitas Pelaporan Keuangan Publik

This research is created to answer so many problems about case of corruption that has been rapidly growing up at Indonesia. To push the case of corruption down, a lot of investigative activity with investigative audit title has been done for taking back the loss of Indonesia&rsquo;s money. The main purpose of this research is to find know the role of investigative audit and the control of fraud triangle at bureaucracy toward accountability of public financial statement. The research focus at preventive approach that used by BPKP in every investigative audit serve, which guiding for auditee is given more attention as a priority. Investigative audit which supported by the control of fraud triangle, from inside and outside of the entity is a support to make the accountability of public financial statement. This research is a case study at Badan Pengawasan Keuangan dan Pembangunan (BPKP) Perwakilan Propinsi Jawa Barat, and using about twenty person of investigation auditor at that instance as sample. Collected data is result from interview and the answer of quiz each respondent. From that data, we do descriptive and statistical analysis. The statistical analysis that was used is double regression analysis. The result show that investigative audit and the control of fraud triangle at bureaucracy have a significant role toward accountability of public financial statement. That is supported by the result of double regression analysis which get coefficient about 0,981. The result of the study could give suggests for all of the stakeholders, that cases of corruption is a huge crime, therefore is not enough with doing investigation of audit as routine, but also need any other special treatments, like more intensive guiding

Peran Forensic Accounting dalam Pencegahan Fraud

Corruption is an issue that is raised, because the perpetrators more daring and moreand more, starting from the lowest in the government (executive), therepresentatives of the people (the legislature) and the self-employed. Everything isrooted. The impact of corruption will cause the number of state money that wasstolen, the impact will be much hindered the provision of development or investmentwill not grow especially foreign investment. The emergence of cases of fraud in thefinancial statements should be found an attempt to prevent or minimize them. Waysof doing this is by studying forensic accounting a professional accountant, studyingForensic Accounting is very important. Because in addition to be reliable inpreparing financial statements, it is also supposedly able to read what is on eitherreport.This paper will discuss how law enforcement can utilize the expertise ofaccountants, especially in the field of forensic accounting to be able to disclose andprovide evidence in support of court decisions relating to corruption. In this paper willalso discuss about forensic accounting and forensic auditing and effort that can bedone to prevent corruption and fraud

PENGUATAN KECERDASAN SPIRITUAL TERHADAP PENGARUH INVESTIGATIVE AUDIT, DATA MINING, DAN CONTINUOUS AUDIT DALAM PENDETEKSIAN FRAUD

This study aims to examine the effect of investigative audits, data mining, and continuous audits on fraud detection by strengthening spiritual intelligence at BPKP Representatives of South Sulawesi Province. To support the research objectives, researchers used three main theories, namely the hexagonal fraud theory, agency theory, and attribution theory. This study is quantitative and takes a causality approach. The population in this study were auditors who were representatives of the South Sulawesi provincial financial and development oversight agency and had conducted investigative audits. The technique for selecting the sample used a purposive sampling method with a total of 36 people. Multiple linear regression analysis and moderated regression analysis with an absolute difference value approach are used in the hypothesis testing method. The statistical analysis was carried out using the SPSS 25 application program. The test results in this study indicate that investigative auditing and data mining have a significant effect on fraud detection. Meanwhile, continuous auditing has no significant effect on fraud detection. Moderation analysis carried out proves that the moderating variable of spiritual intelligence is not a reinforcing variable in the interaction of investigative audit, data mining, and continuous audit influences on fraud detection.Penelitian ini bertujuan untuk menguji pengaruh investigative audit, data mining dan continuous audit terhadap pendeteksian fraud dengan penguatan kecerdasan spiritual pada Perwakilan BPKP Provinsi Sulawesi Selatan. Untuk menunjang tujuan penelitian tersebut peneliti menggunakan 3 teori utama yaitu teori kecurangan heksagon, teori agensi, dan teori atribusi. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan kausalitas. Populasi dalam penelitian ini adalah auditor pada perwakilan badan pengawasan keuangan dan pembangunan provinsi Sulawesi Selatan yang sudah pernah melakukan audit investigatif. Teknik dalam pemilihan sampel menggunakan purposive sampling method dengan jumlah sebanyak 36 orang. Metode pengujian hipotesis menggunakan analisis regresi linear berganda dan analisis regresi moderasi dengan pendekatan nilai selisih mutlak. Analisis statistik tersebut&nbsp; dilakukan dengan menggunakan bantuan program aplikasi SPSS 25. Hasil Pengujian pada penelitian ini menunjukkan bahwa investigative audit dan data mining berpengaruh signifikan terhadap pendeteksian kecurangan. Sedangkan continuous audit tidak berpengaruh signifikan terhadap pendeteksian kecurangan. Analisis moderasi yang dilakukan membuktikan bahwa variabel moderasi kecerdasan spiritual bukan variabel penguat dalam interaksi pengaruh investigative audit, data mining dan continuous audit terhadap pendeteksian fraud