Integritas Sebagai Kunci: Menilai Peran Audit APIP Dalam Deteksi Fraud
Abstract
Penelitian ini bertujuan untuk menguji pengaruh kompleksitas tugas dan keahlian audit terhadap kemampuan Aparat Pengawasan Intern Pemerintah (APIP) dalam mendeteksi kecurangan, dengan integritas sebagai variabel moderasi. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan kausal dan desain cross-sectional. Data dikumpulkan melalui survei dengan kuesioner yang melibatkan 57 auditor di lingkungan Pemerintah Provinsi Sumatera Utara. Analisis dilakukan menggunakan regresi linier berganda dan moderasi untuk menguji hubungan antar variabel. Hasil penelitian menunjukkan bahwa keahlian audit berpengaruh positif signifikan terhadap pendeteksian fraud, sementara kompleksitas tugas berpengaruh negatif signifikan. Selain itu, integritas terbukti memperkuat hubungan antara keahlian audit dan kompleksitas tugas dengan pendeteksian fraud. Penelitian ini memberikan kontribusi dalam memperkuat peran APIP dalam meningkatkan tata kelola pemerintahan yang baik melalui pendeteksian kecurangan yang lebih efektif.
Keywords:
Kompleksitas Tugas, Keahlian Audit, Integritas, Pendeteksian Fraud, APIP
References
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Alias, N. F., Nawawi, A., & Salin, A. S. A. P. (2019). Internal auditor’s compliance to code of ethics: Empirical findings from Malaysian Government-linked companies. Journal of Financial Crime, 26(1). https://doi.org/10.1108/JFC-07-2017-0066
Almufadda, G., & Almezeini, N. A. (2022). Artificial Intelligence Applications in the Auditing Profession: A Literature Review. Journal of Emerging Technologies in Accounting, 19(2). https://doi.org/10.2308/JETA-2020-083
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Kamal, M., & Elim, J. (2021). The Strategy to Optimize the Role of Government Internal Supervisory Apparatus (APIP) in Procurement Fraud Risk Management in Industry 4.0. Jurnal Tata Kelola Dan Akuntabilitas Keuangan Negara. https://doi.org/10.28986/jtaken.v7i2.588
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Muniroh, N., & Suryatimur, K. P. (2021). Peran Auditor Internal Dan Auditor Eksternal Dalam Mendeteksi Fraud Asset Misappropriation. JAZ:Jurnal Akuntansi Unihaz, 4(2), 207. https://doi.org/10.32663/jaz.v4i2.2444
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Putri, C. M., Argilés-Bosch, J. M., & Ravenda, D. (2024). Creating good village governance: an effort to prevent village corruption in Indonesia. Journal of Financial Crime, 31(2). https://doi.org/10.1108/JFC-11-2022-0266
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Rafiskalina, N. (2021). Pengaruh Kompleksitas Audit, Time Budget Pressure, Pengalaman Auditor, Fee Audit, dan Motivasi Auditor Terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik di Wilayah Pekanbaru). Fakultas Ekonomi Dan Ilmu Sosial Universitas Islam Negeri Sultan Syarif Kasim Riau.
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Ratmono, D., & Darsono, D. (2022). New public management and corruption: Empirical evidence of local governments in Indonesia. Public and Municipal Finance, 11(1). https://doi.org/10.21511/pmf.11(1).2022.05
Rifai, M. H., & Mardijuwono, A. W. (2020). Relationship between auditor integrity and organizational commitment to fraud prevention. Asian Journal of Accounting Research, 5(2). https://doi.org/10.1108/AJAR-02-2020-0011
Rohman, A. (2018). Pengaruh Kompleksitas Tugas, Tekanan Anggaran Waktu, dan Independensi Auditor Terhadap Perilaku Disfungsional Audit dan Implikasinya Pada Kualitas Audit. Jurnal Riset Akuntansi Tirtayasa, 03(02).
Sastri, I. I. D. M. M., Saputra, K. A. K., & Apsari, K. D. D. (2019). Effect of Auditor Skills, Obedience Pressure, Task Complexity, Locus of Control and Knowledge Detect Errors of Audit Judgment. International Journal of Advances in Social and Economics, 1(3). https://doi.org/10.33122/ijase.v1i3.49
Setyowati, W., Kurniawan, P. C., Mardiansyah, A., Harahap, E. P., & Lutfiani, N. (2021). The Role Of Duty Complexity As A Moderation Of The Influence Auditor’s Professional Knowledge And Ethics On Audit Quality. Aptisi Transactions on Management (ATM), 5(1). https://doi.org/10.33050/atm.v5i1.1483
Sudarmadi, D. (2023). Forensic Accounting and Investigative Audit on the Effectiveness of Implementing Audit Procedures in Fraud Disclosure. JASa (Jurnal Akuntansi, Audit Dan Sistem Informasi Akuntansi), 7(2). https://doi.org/10.36555/jasa.v7i2.2350
Sugiyono. (2016). Metode Penelitian Kuantitatif, Kualitatif dan R &Metode Penelitian Kuantitatif, Kualitatif Dan R & D.Bandung:Alfabeta. Bandung:Alfabeta.
Suryani, P., Ginting, R., & Daurrohmah, E. W. (2023). Menguak Makna Akuntabilitas dalam Mengelak Lika-Liku Fraud: Studi Fenomenologi pada Tourist Village. Jurnal Riset Akuntansi & Perpajakan (JRAP), 10(2). https://doi.org/10.35838/jrap.2023.010.02.23
Vitalis, A., Boritz, J. E., & Simeoni, L. (2024). Enhancing CPA competencies for internal audit roles. International Journal of Auditing, 28(3). https://doi.org/10.1111/ijau.12337
Wirjono, E. R., & Fridata, V. F. (2023). The Impact of Compliance Pressure, Task Complexity, and Auditor Expertise on Audit Judgment. KINERJA, 27(2). https://doi.org/10.24002/kinerja.v27i2.7454
Witjaksono, A., & Yudatama, Y. (2021). The Influence of Professional Skepticism, Independence, Competence, and Experience on Auditor’s Ability to Detect Fraud. Proceedings of the 1st UMGESHIC International Seminar on Health, Social Science and Humanities (UMGESHIC-ISHSSH 2020), 585. https://doi.org/10.2991/assehr.k.211020.042
Yuniarta, G. A., & Gusti Ayu Purnamawati, I. (2020). Key elements of local government transparency in new public governance. Problems and Perspectives in Management, 18(4). https://doi.org/10.21511/ppm.18(4).2020.09
Agung Muhammad Rifki, Pupung Purnamaasari, & Nopi Hernawati. (2022). Pengaruh Profesionalisme dan Pengalaman Auditor terhadap Pendeteksian Fraud Asset Misappropriation. Jurnal Riset Akuntansi. https://doi.org/10.29313/jra.v2i2.1409
Al-Dhubaibi, A. A. S., & Sharaf-Addin, H. H. H. (2022). An analysis of external and internal auditors’ use of ISA 240 red flags: The impact of auditors’ estimation of fraud pervasiveness. Cogent Business and Management, 9(1). https://doi.org/10.1080/23311975.2022.2118209
ALfrijat, Y. S. (2020). Compliance with Continuing Professional Development (IES7) of Internal Auditor and Quality of Internal Audit Function. Accounting and Finance Research, 9(1). https://doi.org/10.5430/afr.v9n1p28
Alias, N. F., Nawawi, A., & Salin, A. S. A. P. (2019). Internal auditor’s compliance to code of ethics: Empirical findings from Malaysian Government-linked companies. Journal of Financial Crime, 26(1). https://doi.org/10.1108/JFC-07-2017-0066
Almufadda, G., & Almezeini, N. A. (2022). Artificial Intelligence Applications in the Auditing Profession: A Literature Review. Journal of Emerging Technologies in Accounting, 19(2). https://doi.org/10.2308/JETA-2020-083
Atmaja, D. (2018). Pengaruh Kompetensi, Profesionalisme, Dan Pengalaman Audit Terhadap Kemampuan Auditor Badan Pemeriksa Keuangan (Bpk) Dalam Mendeteksi Fraud Dengan Teknik Audit Berbantuan Komputer (Tabk) Sebagai Variabel Moderasi. Media Riset Akuntansi, Auditing & Informasi, 16(1). https://doi.org/10.25105/mraai.v16i1.2078
Budiman, A. (2023). Investigating the Impact of Auditor Independence, Professionalism, Competence, and Ethics on Audit Quality in the Inspectorate of West Java Province. Jurnal Audit, Pajak, Akuntansi Publik (AJIB), 2(1). https://doi.org/10.32897/ajib.2023.2.1.2437
Dewa, I., Kristiantari, A., Yudha, P., Putri, A., Suindari, N. M., Wanda, C., & Korompis, M. (2024). Makna Fee Audit Dan Kualitas Audit Dari Perspektif Akuntan Publik: Sebuah Studi Fenomenologi. JAIM: Jurnal Akuntansi Manado, 5(1).
El-Mousawi, H., Jaber, A., & Fakih, I. (2023). Impact of Using Artificial Intelligence Applications on the Accounting and Auditing Profession–An Exploratory Study from the LCPAs’ Perspective. Journal of Business Theory and Practice, 11(4). https://doi.org/10.22158/jbtp.v11n4p1
Firmansyah, A., Enita, F. D., Adriansyah, R. T., & Dewantara, R. A. P. (2023). Supervision Of Goods And Services Procurement During The Covid-19 Pandemic By The Governmentâ€TMS INTERNAL SUPERVISORY APPARATUS (APIP). IPSAR (International Public Sector Accounting Review), 1(1). https://doi.org/10.31092/ipsar.v1i1.2134
Gal-Or, R., Hoitash, R., & Hoitash, U. (2022). Auditor Expertise in Mergers and Acquisitions. Auditing, 41(4). https://doi.org/10.2308/AJPT-2019-120
Griffith, E. E., Kadous, K., & Young, D. (2021). Improving Complex Audit Judgments: A Framework and Evidence*†. Contemporary Accounting Research, 38(3). https://doi.org/10.1111/1911-3846.12658
Hanum, T. H. (2016). Pengaruh Skeptisme Profesional, Independensi Dan Kompetensiterhadap Kemampuan Auditor Mendeteksi Kecurangan (Studi Empirispada Inspektorat Daerah Istimewa Yogyakarta). Revista Brasileira de Linguística Aplicada, 5(1).
Harahap, D. Y., Nurjanah, T., & Purnamasari, P. (2019). Fraud Detection (From the public accountant perspective). https://doi.org/10.2991/sores-18.2019.73
Harun, H., Mir, M., Carter, D., & An, Y. (2019). Examining the unintended outcomes of NPM reforms in Indonesia. Public Money and Management, 39(2). https://doi.org/10.1080/09540962.2019.1580892
Haryanto, J. T., & Astuti S.A., E. S. (2017). Analysis for corruption and decentralization (Case study: earlier decentralization era in Indonesia). Jurnal Perspektif Pembiayaan Dan Pembangunan Daerah, 4(4). https://doi.org/10.22437/ppd.v4i4.3799
Haryanto, N. O., & Susilawati, C. (2018). Pengaruh Kompetensi, Independensi, dan Profesionalisme Auditor Internal Terhadap Kualitas Audit. Jurnal Akuntansi Bisnis, 16(2). https://doi.org/10.24167/jab.v16i2.1694
Hasnidar, Mediaty, & Kusumawati, A. (2018). The Effect Of Self - Efficacy And Obedience Pressure On Audit Judgment By Using Task Complexity And Moral Reasoning As The Moderating Variable. International Journal of Advanced Research, 6(10), 238–248. https://doi.org/10.21474/IJAR01/7805
Hermawan, S., Rahayu, D., Biduri, S., Rahayu, R. A., & Salisa, N. A. N. (2021). Determining Audit Quality in the Accounting Profession with Audit Ethics as a Moderating Variable. Indonesian Journal of Sustainability Accounting and Management, 5(1). https://doi.org/10.28992/ijsam.v5i1.138
Ivakhnenkov, S. (2023). Artificial intelligence application in auditing. Scientific Papers NaUKMA. Economics, 8(1). https://doi.org/10.18523/2519-4739.2023.8.1.54-60
Kamal, M., & Elim, J. (2021). The Strategy to Optimize the Role of Government Internal Supervisory Apparatus (APIP) in Procurement Fraud Risk Management in Industry 4.0. Jurnal Tata Kelola Dan Akuntabilitas Keuangan Negara. https://doi.org/10.28986/jtaken.v7i2.588
Larasati, D., & Puspitasari, W. (2019). Pengaruh Pengalaman, Independensi, Skeptisisme Profesional Auditor, Penerapan Etika, Dan Beban Kerja Terhadap Kemampuan Auditor Dalam Mendeteksi Kecurangan. Jurnal Akuntansi Trisakti, 6(1). https://doi.org/10.25105/jat.v6i1.4845
Lumban Gaol, R. (2019). Pengaruh Kompetensi, Independensi Dan Integritas Auditor Terhadap Kualitas Audit. Jurnal Riset Akuntansi & Keuangan. https://doi.org/10.54367/jrak.v3i1.440
Mudrifah, M. (2020). Public Governance and Financial Performance of Indonesian Local Governments: Evidence from Multiple Stakeholder Perspectives. International Journal of Advances in Social and Economics, 2(3). https://doi.org/10.33122/ijase.v2i3.162
Muniroh, N., & Suryatimur, K. P. (2021). Peran Auditor Internal Dan Auditor Eksternal Dalam Mendeteksi Fraud Asset Misappropriation. JAZ:Jurnal Akuntansi Unihaz, 4(2), 207. https://doi.org/10.32663/jaz.v4i2.2444
Muslim, M., Nurwanah, A., Sari, R., & Arsyad, M. (2020). Pengaruh Pengalaman Kerja, Independensi, Integritas, Kompetensi Dan Etika Auditor Kualitas Audit. Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi), 8(2), 100–112. https://doi.org/10.31102/equilibrium.8.2.100-112
Natalia, L., Fadilla, N. N., Umar, A., Arief, M., & Widyaningsih, A. (2022). Analysis of Factors Affecting the Auditor’s Ability to Detect Fraud. International Journal Management Science and Business Journal, 4(1).
Putri, C. M., Argilés-Bosch, J. M., & Ravenda, D. (2024). Creating good village governance: an effort to prevent village corruption in Indonesia. Journal of Financial Crime, 31(2). https://doi.org/10.1108/JFC-11-2022-0266
Rachman, A., Yochanan, Samanlangi, A. I., & Purnomo, H. (2024). Metode Penelitian Kuantitatif, Kualitatif Dan RD.
Rafiskalina, N. (2021). Pengaruh Kompleksitas Audit, Time Budget Pressure, Pengalaman Auditor, Fee Audit, dan Motivasi Auditor Terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik di Wilayah Pekanbaru). Fakultas Ekonomi Dan Ilmu Sosial Universitas Islam Negeri Sultan Syarif Kasim Riau.
Rahim, S., Sari, R., Wardaningsi, W., & Muslim, M. (2020). Pengaruh Integritas, Kompetensi dan Skeptisme Auditor terhadap Kualitas Audit. Profita: Komunikasi Ilmiah Dan Perpajakan, 13(2), 241–254.
Ratmono, D., & Darsono, D. (2022). New public management and corruption: Empirical evidence of local governments in Indonesia. Public and Municipal Finance, 11(1). https://doi.org/10.21511/pmf.11(1).2022.05
Rifai, M. H., & Mardijuwono, A. W. (2020). Relationship between auditor integrity and organizational commitment to fraud prevention. Asian Journal of Accounting Research, 5(2). https://doi.org/10.1108/AJAR-02-2020-0011
Rohman, A. (2018). Pengaruh Kompleksitas Tugas, Tekanan Anggaran Waktu, dan Independensi Auditor Terhadap Perilaku Disfungsional Audit dan Implikasinya Pada Kualitas Audit. Jurnal Riset Akuntansi Tirtayasa, 03(02).
Sastri, I. I. D. M. M., Saputra, K. A. K., & Apsari, K. D. D. (2019). Effect of Auditor Skills, Obedience Pressure, Task Complexity, Locus of Control and Knowledge Detect Errors of Audit Judgment. International Journal of Advances in Social and Economics, 1(3). https://doi.org/10.33122/ijase.v1i3.49
Setyowati, W., Kurniawan, P. C., Mardiansyah, A., Harahap, E. P., & Lutfiani, N. (2021). The Role Of Duty Complexity As A Moderation Of The Influence Auditor’s Professional Knowledge And Ethics On Audit Quality. Aptisi Transactions on Management (ATM), 5(1). https://doi.org/10.33050/atm.v5i1.1483
Sudarmadi, D. (2023). Forensic Accounting and Investigative Audit on the Effectiveness of Implementing Audit Procedures in Fraud Disclosure. JASa (Jurnal Akuntansi, Audit Dan Sistem Informasi Akuntansi), 7(2). https://doi.org/10.36555/jasa.v7i2.2350
Sugiyono. (2016). Metode Penelitian Kuantitatif, Kualitatif dan R &Metode Penelitian Kuantitatif, Kualitatif Dan R & D.Bandung:Alfabeta. Bandung:Alfabeta.
Suryani, P., Ginting, R., & Daurrohmah, E. W. (2023). Menguak Makna Akuntabilitas dalam Mengelak Lika-Liku Fraud: Studi Fenomenologi pada Tourist Village. Jurnal Riset Akuntansi & Perpajakan (JRAP), 10(2). https://doi.org/10.35838/jrap.2023.010.02.23
Vitalis, A., Boritz, J. E., & Simeoni, L. (2024). Enhancing CPA competencies for internal audit roles. International Journal of Auditing, 28(3). https://doi.org/10.1111/ijau.12337
Wirjono, E. R., & Fridata, V. F. (2023). The Impact of Compliance Pressure, Task Complexity, and Auditor Expertise on Audit Judgment. KINERJA, 27(2). https://doi.org/10.24002/kinerja.v27i2.7454
Witjaksono, A., & Yudatama, Y. (2021). The Influence of Professional Skepticism, Independence, Competence, and Experience on Auditor’s Ability to Detect Fraud. Proceedings of the 1st UMGESHIC International Seminar on Health, Social Science and Humanities (UMGESHIC-ISHSSH 2020), 585. https://doi.org/10.2991/assehr.k.211020.042
Yuniarta, G. A., & Gusti Ayu Purnamawati, I. (2020). Key elements of local government transparency in new public governance. Problems and Perspectives in Management, 18(4). https://doi.org/10.21511/ppm.18(4).2020.09
Published
2025-01-26
How to Cite
Suryani, P., & Gaol, L. (2025). Integritas Sebagai Kunci: Menilai Peran Audit APIP Dalam Deteksi Fraud. Jesya (Jurnal Ekonomi Dan Ekonomi Syariah), 8(1), 513-525. https://doi.org/https://doi.org/10.36778/jesya.v8i1.1958
Section
Articles
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