Penerapan Pengendalian Internal Terhadap Kecurangan: Sebuah Literatur Review
Abstract
Fraud is an intentional deception that can result in losses for organization. Fraud is influenced by the opportunity caused by the weak internal controls in an organization, lack of supervision and abuse of power or authority. This study aims to analyze the effect of internal control on fraud in an organization. The research was conducted using a literature review by examining various previous studies that existed in various electronic databases for searching journals or literature. The keywords used in the literature search included "internal control", "internal control system", "fraud", and "fraud prevention". " Inclusion and exclusion criteria were used in screening articles. The results of the review of these 14 articles indicate that internal control is an effective effort to prevent fraud in an organization. With good internal control, employees are expected not to take actions that are not in accordance with the established rules. Therefore, the company is expected to implement an effective internal control system.
References
ACFE Indonesia Chapter. (2016). Survai Fraud Indonesia 2016.
ACFE Indonesia Chapter. (2020). Survei Fraud Indonesia 2019. In ACFE Indonesia Chapter.
Agustina, G. P., & Riharjo, I. B. (2016). Faktor-Faktor Yang Mempengaruhi Kelemahan Pengendalian Intern Pemerintah Daerah. Jurnal Ilmu Dan Riset Akuntansi, 5(April), 1–15.
Ali, M., FarhanahAyop, N., Ghani, E. K., & Hasnan, S. (2020). The Effect of Employees’ Perceptions on Internal Control System Mechanisms Towards Employee Fraud Prevention. Journal of Critical Reviews, 7(18), 972–986.
Anindyajati, P., & Dharma, A. V. (2019). Faktor-Faktor yang Mempengaruhi Implementasi Pedoman Pelaksanaan Sistem Pengendalian Intern Pemerintah sebagai Suatu Bentuk Kebijakan Publik. Faktor-Faktor Yang Mempengaruhi Implementasi Pedoman Pelaksanaan Sistem Pengendalian Intern Pemerintah Sebagai Suatu Bentuk Kebijakan Publik, 7(2), 51–60. https://doi.org/10.17509/jrak.v7i2.17039
Aulia, M. Y. (2013). Pengaruh Pengalaman, Independensi dan Skeptisme Profesional Auditor terhadap Pendeteksian Kecurangan. In Skripsi. Universitas Islam Negeri Syarif Hidayatullah.
Fernandhytia, F., & Muslichah, M. (2020). The Effect of Internal Control, Individual Morality and Ethical Value on Accounting Fraud Tendency. Media Ekonomi Dan Manajemen, 35(1), 112. https://doi.org/10.24856/mem.v35i1.1343
Herawaty, N., & Hernando, R. (2020). Analysis of Internal Control of Good Corporate Governance and Fraud Prevention ( Study at the Regional Government of Jambi ). Sriwijaya International Journal of Dynamic Economics and Business, 4(2), 103–118. http://dx.doi.org/10.29259/sijdeb.v4i2.103-118
Huang, S. Y., Lin, C. C., Chiu, A. A., & Yen, D. C. (2016). Fraud detection using fraud triangle risk factors. Information Systems Frontiers, 19(6). https://doi.org/10.1007/s10796-016-9647-9
Humam, H., Ardini, L., & Kurnia, K. (2020). Efektifitas Sistem Pengendalian Intern dalam Mencegah Kecurangan di Perusahaan Daerah. Equity, 23(2), 151–166. https://doi.org/10.34209/equ.v23i2.2084
Husnawati, N., & Handajani, L. (2017). Accounting Fraud: Determinant, Moderation of Internal Control System And The Implication To Financial Accountability. E-Proceeding International Conference and Call for Papers, 311–335.
Idris, H. O. (2020). Effect of Public Sector Fund Management Practices on Fraud Prevention and Detection: Evidence from Kwara State, Nigeria. Kwara State University, Malete, Nigeria.
Mahendra, K. Y., Trisnadewi, A. A. A. E., & Rini, G. A. I. S. (2021). Pengaruh Audit Internal dan Efektivitas Pengendalian Internal Terhadap Pencegahan Kecurangan (Fraud) Pada Bank Bumn di Denpasar. Jurnal Riset Akuntansi Warmadewa, 2(1), 1–4. https://doi.org/https://doi.org/10.22225/jraw.2.1.2904.1-4
Maliawan, I. B. D., Sujana, E., & Diatmika, I. P. G. (2017). Pengaruh audit internal dan efektivitas pengendalian interen terhadap pencegahan kecurangan (fraud): Studi empiris pada Bank Mandiri kantor cabang area Denpasar. E-Journal S1 Akuntansi Universitas Ganesha, 8(2), 1–11. http://dx.doi.org/10.23887/jimat.v8i2.13355
Mustika, D., Hastuti, S., & Heriningsih, S. (2016). Analisis Faktor-Faktor yang Mempengaruhi Kecenderungan Kecurangan (Fraud): Persepsi Pegawai Dinas Kabupaten Way Kanan Lampung. Simposium Nasional Akuntansi XIX, Lampung, 1–22. http://lib.ibs.ac.id/materi/Prosiding/SNA XIX (19) Lampung 2016/makalah/006.pdf
Najahningrum, A. F. (2013). Faktor-faktor yang Mempengaruhi Fraud: Persepsi Pegawai Dinas Provinsi DIY. Accounting Analysis Journal, 2(3), 259–267.
Pane, A. A. (2018). Pengaruh Penerapan Sistem Pengendalian Internal Pemerintah terhadap Kecurangan: Survei pada Pemprov Sumatera Utara. Jurnal Akuntansi Dan Bisnis : Jurnal Program Studi Akuntansi, 4(2), 40. https://doi.org/10.31289/jab.v4i2.1812
Paramitha, N. P. Y., & Adiputra, I. M. P. (2020). Pengaruh Whistleblowing System , Good Corporate Governance Dan Efektivitas Pengendalian Internal. Jurnal Ilmiah Mahasiswa Akuntansi, 11, 33–42.
Priyanto, A., & Aryati, T. (2016). Analisis Pengaruh Budaya Organisasi Dan Sistem Pengendalian Internal Terhadap Pendeteksian Dan Pencegahan Fraud. In Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik (Vol. 11, Issue 2, p. 89). https://doi.org/10.25105/jipak.v11i2.4571
Puryati, D., & Febriani, S. (2020). The Consequence of Whistleblowing System and Internal Control toward Fraud Prevention: A Study on Indonesian State Owned Enterprise. International Journal of Business and Technology Management, 2(3), 35–48.
Saparman, Ridwan, Din, M., Jamaluddin, Laupe, S., Iqbal, M., & Betty. (2020). The Effect of Local Apparatus Competence , Financial Reporting Compliance and Internal Control Environment on Fraud Prevention : The Role of Local Assistants as Moderation Variable. Proceedings of the International Conference on Strategic Issues of Economics, Business and, Education (ICoSIEBE 2020), 163, 57–60.
Sari, R., Su’un, M., & Nurwanah, A. (2021). Effect of internal control , whistleblowing role and data asymmetry against fraud prevention. Point of View Research Accounting and Auditing, 2(1), 92–99.
Sofia, I. P. (2016). The Impact of Internal Control and Good Corporate Governance on Fraud Prevention. 2nd International Seminar on Accounting Society, January, 251–257.
Sujana, I. K., Suardikha, I. M. S., & Laksmi, P. S. P. (2020). Whistleblowing System, Competence, Morality, and Internal Control System Against Fraud Prevention on Village Financial Management in Denpasar. E-Jurnal Akuntansi, 30(11), 2780. https://doi.org/10.24843/eja.2020.v30.i11.p06
Transparency International. (2021). Corruption Perceptions Index 2020. https://www.transparency.org/en/cpi/2020/index/idn#
Tuanakotta, M. T. (2013). Audit berbasis ISA (International Standards on Auditing). Salemba Empat.
Wijaya, W. A., Arifati, R., & Suprijanto, A. (2016). Analisis Pengaruh Independensi, Motivasi, Pengalaman Kerja, Profesionalisme dan Gaya Kepemimpinan terhadap Efektivitas Penerapan Sistem Pengendalian Interen: Studi Empiris pada Auditor Internal yang Bekerja di Perusahaan Pembiayaan se-Kabupaten Kudus. Journal of Accounting, 2(2).
Yuniarti, R. D. (2017). The effect of internal control and anti-fraud awareness on fraud prevention (ASurvey of inter-governmental organozations). Journal of Economics, Business & Accountancy Ventura, 20(1), 113–124. https://doi.org/10.14414/jebav.v20i1.626
Zarlis, D. (2019). Pengaruh Pengendalian Internal Terhadap Pencegahan Fraud di Rumah Sakit (Studi empiris pada Rumah Sakit swasta di Jabodetabek). Transparansi Jurnal Ilmiah Ilmu Administrasi, 1(2), 206–217. https://doi.org/10.31334/trans.v1i2.304
Abstract viewed = 2689 times
PDF (Bahasa Indonesia) downloaded = 8570 times
