Peran Audit dalam Mencegah Kecurangan: Tinjauan dari Perspektif Etika Bisnis
DOI:
https://doi.org/10.59841/excellence.v3i3.3129Keywords:
Internal audit, Fraud, Bussines EthicsAbstract
Fraudd in the bussines world has become a major challenge that can harm various parties, including companies to other stakeholders, often triggered by ethical lapses in the bussines environment.This study discusses the role of internal audit in preventing fraud from a bussines ethics perspective and identifies factors that affect the efficieness of internal audit. The data analysis technique used is descriptive analysis. The research method used is qualitative through a literature review approach or library research, which is carried out by analyzing and reviewing literature sources and scientific publications related to the research topic. The results pf analysis show that internal audit has a crucial role as the frontile in mitigating the risk of fraud through supervisory functions, evaluating the internal audit is influenced by auditor competence and independence, top management support, eduquate audit coverage, and the application of targeted audit methodologies. Therefore, organizations need to optimize the internal audit function by improving auditor competence, implementing advanced audit technology, and ensuring full support form top management to create a transparent and accountable bussines environment.
References
Bangun, D. F. B., Hulu, Y. Y. H., Laia, M., Handayani, P., Rezeki, S. I., Pangga, I. D., & Aliah, N. (2024). Peran audit internal dalam upaya pencegahan fraud. Jurnal Bisnis Mahasiswa, 4(1), 88–97. https://doi.org/10.60036/jbm.v4i1.art10
Effendi, A. J. (2021). Peran audit internal dalam pencegahan fraud pengelolaan keuangan di Kota Bandung Provinsi Jawa Barat (pp. 1–13).
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
Hakim, L. N., & Suryatimur, K. P. (2022). Efektivitas peran audit internal dalam pencegahan fraud. Jurnal Ilmiah Akuntansi Kesatuan, 10(3), 523–532. https://doi.org/10.37641/jiakes.v10i3.1412
Hanifatun Nisa, & Kuntadi, C. (2024). Faktor-faktor yang mempengaruhi pencegahan fraud: Audit forensik, audit internal, dan audit eksternal. Jurnal Inovasi Ekonomi Syariah dan Akuntansi, 1(3), 43–61. https://doi.org/10.61132/jiesa.v1i3.86
Ivandi, I., & Sitorus, T. (2019). Anteseden variabel kualitas audit kecurangan laporan keuangan. Jurnal Manajemen, 16(1), 42–63. https://doi.org/10.25170/jm.v16i1.790
Marfiana, R., & Gunarto, M. (2021). Pengaruh pengendalian audit internal dan independensi auditor terhadap pencegahan kecurangan. Jurnal Bisnis, Manajemen, dan Ekonomi, 2(4), 166–185. https://doi.org/10.47747/jbme.v2i4.516
Nurfitriyani, N. (2024). Analisis pentingnya peran etika bisnis dalam mencegah fraud keuangan di Indonesia. Jurnal Bisnis dan Akuntansi, 4(2), 258–278.
Permana, A. A., Nizar, R., Kardina, J. A., Afiyanti, R., Repiyanti, A., & Sipayung, B. (2025). Efektivitas peran auditor internal dalam memitigasi risiko kecurangan: Studi literatur. Jurnal Pendidikan Kewarganegaraan dan Politik, 3(1), 1–12. https://doi.org/10.61476/g4n0zg75
Putri, N. A., & T, M. (2024). Peran audit internal dalam upaya pencegahan dan pendeteksian kecurangan (fraud) pada perusahaan. Jurnal Manajemen dan Akuntansi, 1(3), 70–74.
Rachma, A. M., Sapitri, S., & Novelina, F. (2024). Analisa peran audit internal dalam mengatasi kecurangan terhadap laporan keuangan. JIAP, 4(2), 133–141.
Radi, S., Hasdiana, & Rahma, R. (2021). Analisis audit internal menuju good corporate governance di PT Al-Fatih Porang Indonesia. Journal AK-99, 1, 1–21.
Rumetna, M. S., Lina, T. N., Santoso, A. B., Karay, J., Komansilan, R., & Kaitelapatay, B. G. (2022). Pengetahuan serta peran auditor secara komprehensif dalam menghadapi dampak perkembangan teknologi informasi. Jurnal Komtika (Komputasi dan Informatika), 6(1), 26–38. https://doi.org/10.31603/komtika.v6i1.6776
Setiawan, D., Wea, S. L., Safitri, R. A., & Sumarni, T. (2024). Analysis of professional ethics violations in accounting (Case study of PT Garuda Indonesia: Financial report manipulation scandal). Research Accounting and Auditing Journal, 2, 4.
Sipayung, B. (2024). Analisis yuridis pembentukan dan sinergitas Korps Pemberantasan Tindak Pidana Korupsi (Kortas Tipikor) Polri dalam upaya pemberantasan korupsi di Indonesia. Indonesian Journal of Law and Justice, 8(2), 10. http://kurniajurnal.com/index.php/ijlj/article/view/202
Sugiyono. (2020). Metode penelitian kuantitatif kualitatif dan R&D (2nd ed.). ALFABETA, CV.
Sukandani, Y., Marta, D. D., Anggraeni, N. D., Zahro, A. F., & Fatimah, M. (2024). Peran audit internal dalam melakukan pencegahan kecurangan akuntansi (fraud). LANCAH: Jurnal Inovasi dan Tren, 2(2), 522–526. https://doi.org/10.35870/ljit.v2i2.2768
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Journal Economic Excellence Ibnu Sina
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
