PERAN AUDIT INTERNAL DALAM UPAYA MENCEGAH DAN MENDETEKSI KECURANGAN (FRAUD) DI PERGURUAN TINGGI (STUDI LITERATUR)
Abstract
Penelitian ini menggunakan metode penelitian studi literatur, dengan mengumpulkan beberapa jurnal terkait dengan judul penelitian. Sebanyak 17 jurnal penelitian yang digunakan sebagai literature dalam penelitian ini. Audit internal mempunyai peran yang sangat penting dalam mencegah dan medeteksi kecurangan serta dapat meminimalisir kecurangan yang terjadi. Audit internal akan berjalan dengan baik, apabila pimpinan perguruan tinggi mengambil kebijakan yang mendorong peran maksimal serta independensi audit internal didalam perguruan tinggi.
References
Association Certified Fraud Examiner (ACFE). 2012. Report to the Nations on Occupational Fraud. Albrecht A., C C Albrecht, C O Albrecht, & M F Zimbelman. 2009. Fraud Examination. Third Edition.Thomson/South-Western.
(2009) Institute of Internal Audit. 2009. Practice Guide: Internal Auditing and Fraud.
Badjuri, Achmad. 2010. “Peranan Etika Akuntan Terhadap Pelaksanaan Fraud Audit.” Fokus Ekonomi 9(3): 194–204.
Cressey, Donald R. 1953. Others People Money, A Study in the Social Psychology of Embezzlement. Montclair: Patterson Smith.
Dai, Yun, and Morrison Handley-Schachler. 2015. “A Fundamental Weakness in Auditing: The Need for a Conspiracy Theory.” Procedia Economics and Finance 28(April): 1–6. http://dx.doi.org/10.1016/S2212-5671(15)01074-6.
Fitriyah, Fury Khristianty. 2016. “"The Role Of The Internal Audit Unit in Detecting and Preventing Fraud at Public Universities in West Java.” International Journal of Economics and Management Engineering 10: 5.
Ghazali, Mohamad Zulkurnai, Mohd Syahrir Rahim, Azharudin Ali, and Shamharir Abidin. 2014. “A Preliminary Study on Fraud Prevention and Detection at the State and Local Government Entities in Malaysia.” Procedia - Social and Behavioral Sciences 164(August): 437–44. http://dx.doi.org/10.1016/j.sbspro.2014.11.100.
H.C, Black. 1990. Black Law Dictionary, 6th Ed. St. Paul. 6th St. Pa. Minnesota: West grup.
Harwida Gita Arasy. 2015. “MENGULIK PERAN AUDITOR INTERNAL DALAM MELAKUKAN DETEKSI DAN PENCEGAHAN FRAUD DI PERGURUAN TINGGI.” infestasi 11(1). https://journal.trunojoyo.ac.id/infestasi/article/view/1123 (February 24, 2022).
Jalil, Fitri Yani. 2018. “Internal Control, Anti-Fraud Awareness, and Prevention of Fraud.” ETIKONOMI 17(2): 297–306.
Joseph, Corina et al. 2021. 20 MANAGEMENT AND ACCOUNTING REVIEW A Comparison of Online Fraud Prevention Disclosure in Malaysian and Indonesian Public Universities.
Kultanen, Elina. 2017. Thesis Business Administration, Financial Management “Prevention and Detection of Fraud in a Ugandan University Organization.”
Marciano, Benny, Ardiansyah Syam, Suyanto, and Nurmala Ahmar. 2021. “Penerapan Pengendalian Internal Terhadap Kecurangan: Sebuah Literatur Review.” WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) 20(2): 130–37.
Ojua, Michael Olusegun. 2016. Internal Controls and Fraud Prevention in Non-Profit Organizations: A Survey of Selected Churches in Lagos, Nigeria Internal Controls and Fraud Prevention among Non-Profit Organizations:A Case of Nigerian Churches View Project THE INTERNATIONAL JOURNAL OF. www.theijbm.com.
Othman, Rohana et al. 2015. “Fraud Detection and Prevention Methods in the Malaysian Public Sector: Accountants’ and Internal Auditors’ Perceptions.” Procedia Economics and Finance 28(April): 59–67. http://dx.doi.org/10.1016/S2212-5671(15)01082-5.
Petraşcu, Daniela, and Alexandra Tieanu. 2014. “The Role of Internal Audit in Fraud Prevention and Detection.” Procedia Economics and Finance 16(May): 489–97.
Purnamasari, Pupung, and Ima Amaliah. 2015. “Fraud Prevention: Relevance to Religiosity and Spirituality in the Workplace.” Procedia - Social and Behavioral Sciences 211(September): 827–35.
Putri, Dhika Maha, Dian Syariati, and Arisona Ahmad. 2021. “FRAUD PREVENTION IN THE PERSPECTIVE OF PROBITY AUDIT (THE CASE STUDY OF UNIVERSITY X).” 12(2).
Rahman, Rashidah Abdul, and Irda Syahira Khair Anwar. 2014. “Effectiveness of Fraud Prevention and Detection Techniques in Malaysian Islamic Banks.” Procedia - Social and Behavioral Sciences 145: 97–102. http://dx.doi.org/10.1016/j.sbspro.2014.06.015.
Rorwana, Amelia, Robertson Tengeh, and Tichaona Musikavanhu. 2015. “A Fraud Prevention Policy: Its Relevance and Implication at a University of Technology in South Africa.” Journal of Governance and Regulation 4(3): 212–21.
Shore, Cris. 2018. “How Corrupt Are Universities? Audit Culture, Fraud Prevention, and the Big Four Accountancy Firms.” Current Anthropology 59(S18): S92–104.
Sjafrina, Almas G P, and Dewi Anggraeni P N. 2021. Pendidikan Di Tengah Kepungan Korupsi.
Zamzami, Faiz, Nabella Duta Nusa, and Rudi Prasetya Timur. 2016. “Special Issue For.” International Journal of Economics and Financial Issues 6(S3): 5–6. http:www.econjournals.com.
Zulkarnaen, W., Bagianto, A., Sabar, & Heriansyah, D. (2020). Management accounting as an instrument of financial fraud mitigation. International Journal of Psychosocial Rehabilitation, 24(3), 2471–2491. https://doi.org/10.37200/IJPR/V24I3/PR201894
(2009) Institute of Internal Audit. 2009. Practice Guide: Internal Auditing and Fraud.
Badjuri, Achmad. 2010. “Peranan Etika Akuntan Terhadap Pelaksanaan Fraud Audit.” Fokus Ekonomi 9(3): 194–204.
Cressey, Donald R. 1953. Others People Money, A Study in the Social Psychology of Embezzlement. Montclair: Patterson Smith.
Dai, Yun, and Morrison Handley-Schachler. 2015. “A Fundamental Weakness in Auditing: The Need for a Conspiracy Theory.” Procedia Economics and Finance 28(April): 1–6. http://dx.doi.org/10.1016/S2212-5671(15)01074-6.
Fitriyah, Fury Khristianty. 2016. “"The Role Of The Internal Audit Unit in Detecting and Preventing Fraud at Public Universities in West Java.” International Journal of Economics and Management Engineering 10: 5.
Ghazali, Mohamad Zulkurnai, Mohd Syahrir Rahim, Azharudin Ali, and Shamharir Abidin. 2014. “A Preliminary Study on Fraud Prevention and Detection at the State and Local Government Entities in Malaysia.” Procedia - Social and Behavioral Sciences 164(August): 437–44. http://dx.doi.org/10.1016/j.sbspro.2014.11.100.
H.C, Black. 1990. Black Law Dictionary, 6th Ed. St. Paul. 6th St. Pa. Minnesota: West grup.
Harwida Gita Arasy. 2015. “MENGULIK PERAN AUDITOR INTERNAL DALAM MELAKUKAN DETEKSI DAN PENCEGAHAN FRAUD DI PERGURUAN TINGGI.” infestasi 11(1). https://journal.trunojoyo.ac.id/infestasi/article/view/1123 (February 24, 2022).
Jalil, Fitri Yani. 2018. “Internal Control, Anti-Fraud Awareness, and Prevention of Fraud.” ETIKONOMI 17(2): 297–306.
Joseph, Corina et al. 2021. 20 MANAGEMENT AND ACCOUNTING REVIEW A Comparison of Online Fraud Prevention Disclosure in Malaysian and Indonesian Public Universities.
Kultanen, Elina. 2017. Thesis Business Administration, Financial Management “Prevention and Detection of Fraud in a Ugandan University Organization.”
Marciano, Benny, Ardiansyah Syam, Suyanto, and Nurmala Ahmar. 2021. “Penerapan Pengendalian Internal Terhadap Kecurangan: Sebuah Literatur Review.” WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) 20(2): 130–37.
Ojua, Michael Olusegun. 2016. Internal Controls and Fraud Prevention in Non-Profit Organizations: A Survey of Selected Churches in Lagos, Nigeria Internal Controls and Fraud Prevention among Non-Profit Organizations:A Case of Nigerian Churches View Project THE INTERNATIONAL JOURNAL OF. www.theijbm.com.
Othman, Rohana et al. 2015. “Fraud Detection and Prevention Methods in the Malaysian Public Sector: Accountants’ and Internal Auditors’ Perceptions.” Procedia Economics and Finance 28(April): 59–67. http://dx.doi.org/10.1016/S2212-5671(15)01082-5.
Petraşcu, Daniela, and Alexandra Tieanu. 2014. “The Role of Internal Audit in Fraud Prevention and Detection.” Procedia Economics and Finance 16(May): 489–97.
Purnamasari, Pupung, and Ima Amaliah. 2015. “Fraud Prevention: Relevance to Religiosity and Spirituality in the Workplace.” Procedia - Social and Behavioral Sciences 211(September): 827–35.
Putri, Dhika Maha, Dian Syariati, and Arisona Ahmad. 2021. “FRAUD PREVENTION IN THE PERSPECTIVE OF PROBITY AUDIT (THE CASE STUDY OF UNIVERSITY X).” 12(2).
Rahman, Rashidah Abdul, and Irda Syahira Khair Anwar. 2014. “Effectiveness of Fraud Prevention and Detection Techniques in Malaysian Islamic Banks.” Procedia - Social and Behavioral Sciences 145: 97–102. http://dx.doi.org/10.1016/j.sbspro.2014.06.015.
Rorwana, Amelia, Robertson Tengeh, and Tichaona Musikavanhu. 2015. “A Fraud Prevention Policy: Its Relevance and Implication at a University of Technology in South Africa.” Journal of Governance and Regulation 4(3): 212–21.
Shore, Cris. 2018. “How Corrupt Are Universities? Audit Culture, Fraud Prevention, and the Big Four Accountancy Firms.” Current Anthropology 59(S18): S92–104.
Sjafrina, Almas G P, and Dewi Anggraeni P N. 2021. Pendidikan Di Tengah Kepungan Korupsi.
Zamzami, Faiz, Nabella Duta Nusa, and Rudi Prasetya Timur. 2016. “Special Issue For.” International Journal of Economics and Financial Issues 6(S3): 5–6. http:www.econjournals.com.
Zulkarnaen, W., Bagianto, A., Sabar, & Heriansyah, D. (2020). Management accounting as an instrument of financial fraud mitigation. International Journal of Psychosocial Rehabilitation, 24(3), 2471–2491. https://doi.org/10.37200/IJPR/V24I3/PR201894
Published
2022-10-02
How to Cite
Putri, N. (2022). PERAN AUDIT INTERNAL DALAM UPAYA MENCEGAH 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
Section
Articles
Copyright (c) 2022 Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi)
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
