Efektivitas Probity Audit Dalam Mencegah Kecurangan Pengadaan Barang Dan Jasa

Ramadhan, Muh. Syahru; Arifin, Johan

doi:10.21776/ub.jamal.2019.10.3.32

Cited by 11 publications

(11 citation statements)

References 43 publications

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“…Penelitian mengenai akuntansi forensik dalam mendeteksi fraud pengadaan barang/jasa telah banyak dilakukan. Penelitian yang telah dilakukan, yaitu diantaranya Larasati et al (2017), Wiharti & Novita (2020), Artantri et al (2016), Ramadhan & Arifin (2019), dan Putri (2017). Dengan dilakukannya praktik akuntansi forensik di Indonesia, belum dapat diukur apakah penerapan akuntansi forensik telah membantu dalam mendeteksi fraud pengadaan barang/jasa pada sektor publik.…”

Section: Pendahuluanunclassified

Menelaah Dampak Penerapan Akuntansi Forensik Dalam Mendeteksi Fraud Pengadaan Barang/Jasa Pada Sektor Publik

Suhartono¹,

Jannah²

2021

JA001

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Permasalahan fraud telah terjadi di segala bidang, salah satunya yaitu fraud pengadaan barang/jasa. Fraud pengadaan barang/jasa identik dilakukan oleh organisasi sektor publik, baik dalam proses perencanaan, pelaksanaan, hingga penyelesaian akhir pengadaan. Akuntansi forensik merupakan solusi dalam mendeteksi terjadinya fraud. Tujuan penelitian ini untuk menelaah bagaimana dampak penerapan akuntansi forensik dalam mendeteksi fraud pengadaan barang/jasa pada sektor publik. Penelitian ini merupakan penelitian kualitatif dengan pendekatan fenomenologi. Hasil dari penelitian ini menunjukkan bahwa penerapan akuntansi forensik memiliki pengaruh signifikan terhadap pendeteksian fraud pengadaan barang dan jasa. Penerapan akuntansi forensik yang semakin baik akan berpengaruh positif dan dapat meningkatkan upaya keberhasilan dalam mendeteksi fraud pengadaan barang dan jasa. Selain itu, penerapan akuntansi forensik secara signifikan berpengaruh terhadap berkurangnya kasus-kasus fraud yang terjadi di sektor publik.Kata Kunci: Akuntansi Forensik, Fraud Pengadaan Barang/Jasa, Sektor Publik

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Section: Pendahuluanunclassified

Menelaah Dampak Penerapan Akuntansi Forensik Dalam Mendeteksi Fraud Pengadaan Barang/Jasa Pada Sektor Publik

Suhartono¹,

Jannah²

2021

JA001

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“…From several studies that have been conducted, it is hoped that studies on factors that affect the effectiveness of audit procedures in disclosing fraud should not only be from the external auditor's side. A study of various internal factors consisting of certain characteristics and traits that an auditor must possess to obtain the effectiveness of audit procedures in uncovering fraud is very necessary, considering that this is still rarely done in Indonesia (Ramadhan & Arifin, 2019). This is the trigger for this study to be conducted.…”

Section: Introductionmentioning

confidence: 99%

Determinants of the effectiveness of audit procedures in revealing fraud

Arifin

2022

IJRBS

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Using Attribution Theory, this study aims to examine several predictor variables such as independence, objectivity, professional skepticism, and the ability and experience of investigative auditors that potentially affect the effectiveness of audit procedures in revealing fraud. This research involved a total of 120 auditors consisting of auditors of the Supreme Audit Agency of the Republic of Indonesia (BPK) and auditors of the Indonesian Financial and Development Supervisory Agency (BPKP) representatives of the Special Region of Yogyakarta Indonesia as the research sample. The regression analysis revealed that the professional skepticism, the ability, and the experience of the investigative auditors had a significantly positive effect on the effectiveness of audit procedures in revealing fraud. The results serve as a material consideration for government auditing agencies, such as the BPK and BPKP to increase their effectiveness in implementing audit procedures using various means, such as through sustainable training and education programs as well as by increasing professional skepticism in conducting audits.

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“…The regulation stipulates the criteria for a project that can be approached using probity audit, including high-risk and complex work packages, work packages associated with a controversial history/background or legal issues, politicallysensitive work packages, work packages with the potential to cause conflicts of interest, work packages related to public interest, work packages to meet basic community services, and work packages with relatively higher value compared to that of other work packages (LKPP, 2016). Ramadhan and Arifin (2019) and Fuddloilulhaq and Usman (2017) stated that fraud in organizations, particularly in the audit of goods or services procurement, can be prevented by implementing the probity audit approach. The principles of such approach include actions to evade conflicts, avoid KKN, make improvement with the aim of enhancing the integrity of public sectors by changing organizational behavior, convince the society that all public sector activities have been performed with high-integrity and reliable processes, in an objective and independent manner for honesty (probity) during the process of goods and services procurement, as well as reduce legal actions.…”

Section: Introductionmentioning

confidence: 99%

The implementation of probity audit to prevent fraud in public procurement of goods and services for government agencies

Arifin

2020

JAAI

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The procurement activities to obtain goods and services for government agencies in Indonesia are susceptible to becoming a medium of various types of fraud. Probity audit is a novel approach in which real-time audit is implemented in the process of goods and services procurement to overcome ongoing fraud issues. This study aimed to evaluate the implementation of probity audit with reference to applicable regulations. This research was a descriptive qualitative study analyzed using the document analysis method. The object of the study was the Inspectorate of the National Public Procurement Agency (LKPP) as the Government Internal Supervisory Apparatus of LKPP. The study results showed that, first, the suitability of facilities and infrastructure to implement probity audit was fairly good; second, the implementation of probity audit was satisfactory and in accordance with the guidelines for probity audit; third, the issue during the implementation of probity audit included the absence of policy and Standard Operating Procedure (SOP) for the implementation of probity audit in LKPP. This research was also expected to become one of the relevant sources for future researchers and assist the government in implementing the probity audit policy in Indonesia.

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Efektivitas Probity Audit Dalam Mencegah Kecurangan Pengadaan Barang Dan Jasa

Cited by 11 publications

References 43 publications

Menelaah Dampak Penerapan Akuntansi Forensik Dalam Mendeteksi Fraud Pengadaan Barang/Jasa Pada Sektor Publik

Menelaah Dampak Penerapan Akuntansi Forensik Dalam Mendeteksi Fraud Pengadaan Barang/Jasa Pada Sektor Publik

Determinants of the effectiveness of audit procedures in revealing fraud

The implementation of probity audit to prevent fraud in public procurement of goods and services for government agencies

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