Analysis of Factors that Affect the Effectiveness of Fraud Prevention Proxied by Professionalism and Internal Audit Experience and Corporate Accountability


Hanifah Hanifah(1*), Muslim Alkautsar(2)

(1) Accounting Study Program, Sekolah Tinggi Ilmu Ekonomi Ekuitas, Indonesia
(2) Accounting Study Program, Garut University, Indonesia
(*) Corresponding Author

Abstract


The condition of fraud in Indonesia in 2022 (ARN) Indonesia ranked fourth with 23 fraud cases. if left like an iceberg starting from small/little, or the omission will eventually become an iceberg. Based on these conditions, fraud can be prevented early with the effectiveness of fraud prevention. However, the effectiveness of fraud prevention is also influenced by several factors. Thus, the study aims to examine the factors that influence the effectiveness of fraud prevention by proxied by auditor professionalism, auditor experience, and company accountability. The research method is descriptive and verification with multiple regression tests. The population is 2018, and the sample is 150 manufacturing companies in Bandung Regency. Based on the study results, the factors proxied by the professionalism and experience of auditors and corporate accountability can significantly influence the effectiveness of fraud prevention in manufacturing companies in Bandung Regency both partially and simultaneously. This condition illustrates that the more professional and the longer experience the auditors have and supported by the existence of high corporate accountability both together and partially, the effectiveness of fraud prevention will be created through the creation of a transparent and honest cultural climate, a good control environment, effective risk management implementation, regular control, effective information and communication, and regular monitoring. Thus, it will provide benefits that one way to minimize fraud is to prevent fraud effectively. This will certainly be influenced by the proxy of internal auditors and effective internal audit experience and the company's accountability.

Keywords


auditor experience; auditor professionalism; company accountability; effectiveness of fraud prevention

Full Text:

PDF

References


Andrikopoulos, A., Vadasi, C., & Bekiaris, M. (2019). Corporate governance and internal audit: an institutional theory perspective. 175-190.

Argento, D., Umans, T., Hakansson, P., & Johansson, A. (2018). Reliance on the internal auditors’ work: experiences of Swedish external auditors. Journal of Management Control.

Budiana, D. A., Said, D., & Nursini. (2019). The Effect Of Village Device Competencies an Internal Auditor Control System on Accountability Of Village Management Scirj Volume VII, Issue I, January 2019 Edition.

Budiatmaja, R. (2022). The Influence of Internal Control, Company SOP and Auditor Professionalism on Fraud Prevention Measures. Jurnal Aset (Akuntansi research Januari - juni 2022)

Dewi, R. A. (2016). Pengaruh Peran, Profesionalisme, Pengalaman Kerja, dan Pengetahuan Information Technology (IT) Auditor Internal Terhadap Efektivitas Sistem Pengendalian Internal Perusahaan.

Dianawati, N. M., & Ramantha, W. (2013). Pengaruh Independensi dan keahlian profesional dan pengalaman kerja auditor internal terhadap efektifitas struktur prngrndalian internal bank pengkreditan rakyat di kabupaten gianjar.

Hafrilla, H. (2021). Pengaruh Independendensi dan profesionalisme terhadap efektifitas Sistem Pengendalian Internal (Studi pada Kantor Inspektorat se-Luwu Raya)

Kusumah, W. R. (2023). The Effect of Public Accounting Firm Reputation, and the Previous Year's Audit Opinion on the Audit Opinion Going Concern.

Kusmayasari, D., Bilgies, A. F., Damayanti, D., & Suharsono, J. (2023). The Influence of Audit Fee, Independence, and Competency On Audit Quality. Journal of Governance, Taxation and Auditing, 1(4), 425–433. https://doi.org/10.38142/jogta.v1i4.653

Mardiasmo (2017), Perpajakan Edisi Terbaru 2017, Andi: Bandung.

Mardijuwono, A. W., & Rifai, M. H. (2020). Relationship between auditor integrity and organizational commitment to fraud prevention. Asian Journal of Accounting Research.

Mui, G. Y. (2018). Defining Auditor Expertise in Fraud Detection. Journal of Forensic and Investigative Accounting, 10(2), 168–186.

Natsir, M., Diantimala, Y., & Djalil, M. (2021). The influence undestanding of financial management apparatus , the utilization of information technology and internal control system on the accountability of village fund management in aceh singkil distrcict , province of aceh indonesia

Oktavian, O., Muda, I., & Fachrudin, K. A. (2023). The Influence of Independence, Competence, and Due Professional Care on the Quality of APIP’s Internal Audit with Auditor Ethics as a Moderation Variable in the BPKP Representative of the North Sumatra and Inspectorate of the North Sumatra. International Journal of Research and Review, 10(7), 414–427. https://doi.org/10.52403/ijrr.20230752

Paranoan, N. (2022). The Effect of Fraud Prevention, Fraud Detection, Investigative Audits, and Professionalism of Auditors on Efforts to Minimize Fraud in the Financial Statements of Companies in Makassar City, Indonesia.

Pratama, L. N., & Justinia Castellani, S. (2019). Pengaruh profesionalisme audit internal terhadap pencegahan kecurangan (Survey pada Inspektorat Kabupaten Tasikmalaya).

Putra, T. A. (2017). Pengaruh Independensi, Kompetensi dan Pengalaman Auditor Aparat Pengawas Interns Pemerintah (APIP) Terhadap Pendeteksian Fraud dengan Skeptisme Profesional Sebagai Variabel Intervening Pada Perwakilan BPKP Provinsi Kepulauan Riau. Jurnal Competition.

Putri, N. P. A. W., Putra, I. N. W. A., Wirakusuma, M. G., & Suputra, I. D. G. D. (2022). The effect of independence, professionalism, and experience of internal auditors on fraud prevention with organizational culture as moderating variable. Linguistics and Culture Review, 6(S1), 565-580.

Rachman, A. (2023). Sri Mulyani Beberkan Temuan Kasus Fraud di Pajak & Bea Cukai. Https://Www.Cnbcindonesia.Com/. https://www.cnbcindonesia.com/news/20230327115506-4-424756/sri-mulyani-beberkan-temuan-kasus-fraud-di-pajak-bea-cukai

Rifai, M. H., & Mardijuwono, A. W. (2020). Relationship between auditor integrity and organizational commitment to fraud prevention. Asian Journal of Accounting Research, 5(2), 315-325.

Saptaji, R. &. (2018). Auditing Syari'ah Akuntabilitas Sistem Pemeriksaan Laporan Keuangan. Bandung: CV. Pustaka Setia.

Sara, M. (2017). Berbagai Kasus “Fraud” Membahayakan Ekonomi Indonesia. Https://Money.Kompas.Com/. https://money.kompas.com/read/2023/04/10/140841526/berbagai-kasus-fraud-membahayakan-ekonomi-indonesia?page=all

Sekaran, B. &. (2017). Metodologi Penelitian untuk Bisnis. Jakarta: Salemba Empat.

Sunarmin, S., & Junaidi, A. (2022). Auditor Skill, Work Experience and Professional Skepticism on Performance of Auditors. Ilomata International Journal of Tax and Accounting, 3(2), 183–190. https://doi.org/10.52728/ijtc.v3i2.453

Suyanto, S., & Marcino, B. (2022). The Effect of Internal Control and Auditor Competence on Fraud Prevention. Accounting Research Journal of Sutaatmadja..

Tuanakotta, T. M. (2016). Akuntansi Forensik & Audit Investigatif. Jakarta: Salemba Empat.

Vadasi, C., Bekiaris, M., & Koutoupis, A. G. (2021). The impact of audit committee characteristics on internal audit professionalization: empirical evidence from Greece.




DOI: https://doi.org/10.15575/ks.v5i4.33199

Refbacks

  • There are currently no refbacks.


Copyright (c) 2023 Hanifah iskandar, muslim alkautsar

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

UIN Sunan Gunung Djati

Kota Bandung, Jawa Barat
Handphone: +6285961137790

E-mail: KSosial@uinsgd.ac.id

Lisensi Creative Commons

Khazanah Sosial  are licensed under Attribution-ShareAlike 4.0 International

Click Her For See Stats