Rudy Budiatmaja, Yanuar Ramadhan


Abstrak - Tiga Strategi Pengendalian Perusahaan dan Kecurangan Akuntansi

Tujuan Utama - Penelitian ini berupaya untuk mengetahui dampak tiga strategi pencegahan atas kecurangan akuntansi dapat diminimalisir sekecil mungkin.

Metode – Penelitian ini menggunakan uji T sebagai metode. Adapun sampel penelitian adalah 105 karyawan perusahaan.

Temuan Utama – Penelitian ini menemukan hingga saat ini masih banyak kasus korupsi dan kecurangan akuntansi. Kasus penggelapan uang tunai dan hilangnya bukti transaksi di dalam perusahaan masih dilakukan oleh karyawan. Kasus lainnya adalah praktik mempercantik laporan keuangan guna meningkatkan kinerja keuangan perusahaan.

Implikasi Teori dan Kebijakan - Auditor Internal bertanggung jawab untuk mendukung pencegahan kecurangan akuntansi. Selain itu, adanya pengendalian internal, SOP perusahaan, dan profesionalisme auditor internal dapat mencegah kecurangan akuntansi.

Kebaruan Penelitian – Penelitian ini menggabungkan teori agensi, teori segitiga fraud, serta gone theory dalam mencegah kecurangan akuntansi.


Abstract - Three Strategies of Corporate Control and Accounting Fraud

Main Purpose - This study seeks to determine the impact of three prevention strategies on accounting fraud that can be minimized as small as possible.

Method – This study uses the T-test as a method. The research sample is 105 company employees.

Main Findings – This study found that there are still many cases of corruption and accounting fraud. Cases of embezzlement of cash and loss of evidence of transactions within the company are still carried out by employees. Another case is the practice of beautifying financial statements to improve the company's financial performance.

Theory and Practical Implications - Internal auditors are responsible for supporting the prevention of accounting fraud. In addition, the existence of internal controls, company SOPs, and the professionalism of internal auditors can prevent accounting fraud.

Novelty – This research combines agency theory, fraud triangle theory, and gone theory to prevent accounting fraud.


accounting fraud; agency theory; fraud triangle; gone theory; internal auditor

Full Text:



Abdel-khalik, A. R. (2019). How Enron Used Accounting for Prepaid Commodity Swaps to Delay Bankruptcy for One Decade: The Shadowy Relationships with Big Banks. Journal of Accounting, Audit ing and Finance, 34(2), 309-328.

Aksa, A. F., Irianto, B. S., & Bawono, I. R. (2020). The Urgency of Rationalization for Unethical Behavior and Accounting Fraud. Jurnal Akuntansi Multiparadigma, 11(3), 653-664.

Amaliyah, A. (2019). Apakah Accounting Fraud Disebabkan Kesalahan Individu atau Budaya Organisasi? Jurnal Akuntansi Multiparadigma, 10(3), 569-582.

Anindya, J. R., & Adhariani, D. (2019). Fraud Risk Factors and Tendency to Commit Fraud: Analysis of Employees’ Perceptions. International Journal of Ethics and Systems, 35(4), 545-557.

Anisykurlillah, I., Jayanto, P. Y., Mukhibad, H., & Widyastuti, U. (2020). Examining the Role of Sharia Supervisory Board Attributes in Reducing Financial Statement Fraud by Islamic Banks. Banks and Bank Systems, 15(3), 106-116.

Bailey, C. D. (2017). Psychopathy And Accounting Students’ Attitudes Towards Unethical Professional Practices. Journal of Accounting Education, 41(C) ,15-32.

Bakri, H. H. M., Mohamed, N., & Said, J. (2017). Mitigating Asset Misappropriation Through Integrity and Fraud Risk Elements: Evidence Emerging Economies. Journal of Financial Crime, 24(2), 242-255.

Bao, Y., Ke, B., Li, B., Yu, Y. J., & Zhang, J. (2020). Detecting Accounting Fraud in Publicly Traded U.S. Firms Using a Machine Learning Approach. Journal of Accounting Research, 58(1), 199-235.

Barker, R. (2020). The Use of Proactive Communication through Knowledge Management to Create Awareness and Educate Clients on E-Banking Fraud Prevention. South African Journal of Business Management, 51(1), a1941.

Black, J., Nilsson, M., Pinheiro, R., & Silva, M. D. (2021). Information Production and the Duration of Accounting Fraud. Journal of Law, Finance, and Accounting, 6(2), 263-314.

Boo, E., Ng, T., & Shankar, P. G. (2021). Effects of Advice on Auditor Whistleblowing Propensity: Do Advice Source and Advisor Reassurance Matter? Journal of Business Ethics, 174(2), 387-402.

Brazel, J. F., Lucianetti, L., & Schaefer, T. J. (2021). Reporting Concerns about Earnings Quality: An Examination of Corporate Managers. Journal of Business Ethics, 171(3), 435-457.

Brown, J. O., Hays, J., & Stuebs, M. T. (2016). Modeling Accountant Whistleblowing Intentions: Applying the Theory of Planned Behaviour and the Fraud Triangle. Accounting and the Public Interest, 16(1), 28-56. https://doi. org/10.2308/apin-51675.

Dion, M. (2019). Fraud and Guilt: Rationalization Strategies and the Relevance of Kierkegaardian Life-Views. Journal of Financial Crime, 26(2), 607-622.

Donelson, D. C., Ege, M. S., & McInnis, J. M. (2017). Internal Control Weaknesses and Financial Reporting Fraud. AUDITING: A Journal of Practice & Theory, 36, 45-69.

Eilifsen, A., Kochetova, N., & Messier, W. F. (2019). Mitigating the Dilution Effect in Auditors’ Judgments Using a Frequency Response Mode. Behavioral Research in Accounting, 31(2), 51-71.

Friedrich, C. (2021). Private Investigations and Self-Disclosure of Suspected Fraud: Experimental Evidence on Forensic Accounting Services. Behavioral Research in Accounting, 33(1), 65-79.

Fung, M. K. (2019). Fraudulent Financial Reporting and Technological Capability in the Information Technology Sector: A Resource-Based Perspective. Journal of Business Ethics, 156(2), 577-589.

Ghafoor, A., Zainudin, R., & Mahdzan, N. S. (2019). Factors Eliciting Corporate Fraud in Emerging Markets: Case of Firms Subject to Enforcement Actions in Malaysia. Journal of Business Ethics, 160(2), 587-608.

Hashem, F. (2021). The Role of Forensic Accounting Techniques in Reducing Cloud based Accounting Risks in the Jordanian Five Stars Hotels. WSEAS Transactions on Business and Economics, 18, 434-443.

Hauser, C. (2019). Fighting Against Corruption: Does Anti-Corruption Training Make Any Difference? Journal of Business Ethics, 159(1), 281-299.

Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3(4), 305–360.

Jiang, Y., & Zhao, Y. (2020). Financial Fraud Contagion through Board Interlocks: The Contingency of Status. Management Decision, 58(2), 280-294.

Joseph, C., Utami, I., Madi, N., Rahmat, M., Janang, J. T., & Omar, N. H. (2021). A Comparison of Online Fraud Prevention Disclosure in Malaysian and Indonesian Public Universities. Management and Accounting Review, 20(2), 59-83.

Khersiat, O. M. (2020). The Impact of Joint Audit on Fraud Detection in Financial Statements from the Point of View of Auditors. Research in World Economy, 11(1), 153-160.

Krajčovič, M., Čentéš, J., & Mrva, M. (2020). Fraudulent Conduct in the Management of Apartment Buildings-A Case Study. Entrepreneurship and Sustainability Issues, 8(1), 373-389.

Lehmann, C. M., & Heagy, C. D. (2017). A Case Study of Fraud Concerns at a Homeowners’ Association. Issues in Accounting Education, 32(1), 67-77.

Liu, X. (2016). Corruption Culture and Corporate Misconduct. Journal of Financial Economics, 122(2), 307-327.

Madolidi, H. B. R., & Bayunitri, B. I. (2021). The Influence of Internal Audit and Internal Control toward Fraud Prevention. International Journal of Financial, Accounting, and Management, 3(1), 45–64.

Nathan, J., & Jacobs, B. (2020). Blockchain Consortium Networks: Adding Security and Trust in Financial Services. Journal of Corporate Accounting and Finance, 31(2), 29-33.

Omar, K. M., Mat, K. N., & Chandra, P. (2016). Key Drivers in Enhancing Fraud Awareness: A Survey of Practitioners. International Business Management, 10(22), 5451-5462. ibm.2016.5451.5462

Prabowo, H. Y. (2016). Sight Beyond Sight: Foreseeing Corruption in the Indonesian Government through Behavioral Analysis. Journal of Financial Crime, 23(2), 289-316.

Lisic, L. L., Silveri, S. D., Song, Y., & Wang, K. (2015). Accounting fraud, auditing, and the role of government sanctions in china. Journal of Business Research, 68(6), 1186-1195.

Odukoya, O. O., & Samsudin, R. S. (2021). Knowledge Capability and Fraud Risk Assessment in Nigeria Deposit Money Banks: The Mediating Effect of Problem Representation. Cogent Business and Management, 8(1), 1899450.

Oyerogba, E. O. (2021). Forensic Auditing Mechanism and Fraud Detection: The Case of Nigerian Public Sector. Journal of Accounting in Emerging Economies, 11(5), 752-775.

Paugam, L., Stolowy, H., & Gendron, Y. (2021). Deploying Narrative Economics to Understand Financial Market Dynamics: An Analysis of Activist Short Sellers' Rhetoric. Contemporary Accounting Research, 38(3), 1809-1848.

Popoola, O. M. J., Che-Ahmad, A. B., & Samsudin, R. S. (2015). An Empirical Investigation of Fraud Risk Assessment and Knowledge Requirement on Fraud Related Problem Representation in Nigeria. Accounting Research Journal, 28(1), 78-97.

Puspita, A., Pusposari, D., & Firmanto, Y. (2021). Apakah Teori Fraud Pentagon Relevan dalam Mendeteksi Penggelapan Pajak? Jurnal Akuntansi Multiparadigma, 12(3), 531-546.

Ramadhan, M. S., & Arifin, J. (2019). Efektivitas Probity Audit dalam Mencegah Kecurangan Pengadaan Barang dan Jasa. Jurnal Akuntansi Multiparadigma, 10(3), 550-568.

Rezaee, Z., & Wang, J. (2019). Relevance of Big Data to Forensic Accounting Practice and Education. Managerial Auditing Journal, 34(3), 268-288.

Riney, F. A. (2018). Two-Step Fraud Defense System: Prevention and Detection. Journal of Corporate Accounting and Finance, 29(2), 74-86.

Roszkowska, P. (2021). Fintech in Financial Reporting and Audit for Fraud prevention and Safeguarding Equity Investments. Journal of Accounting and Organizational Change, 17(2), 164-196.

Sahdan, M. H., Cowton, C. J., & Drake, J., & E. (2020). Forensic Accounting Services in English Local Government and the Counter-Fraud Agenda. Public Money and Management, 40(5), 380-389. 20.1714208.

Scheetz, A. M., & Fogarty, T. J. (2019). Walking the Talk: Enacted Ethical Climates as Psychological Contract Venues for Potential Whistleblowers. Journal of Accounting and Organizational Change, 15(4), 654-677.

Shafer, W. E., Simmons, R. S., & Yip, R. W., & Y. (2016). Social Responsibility, Pro- fessional Commitment and Tax Fraud. Accounting, Auditing and Accountability Journal, 29(1), 111-134. https://doi. org/10.1108/AAAJ-03-2014-1620.

Shariha, J. (2014). The Role of Audit Bureau in Eradicating Financial Corruption in Libya. Jurnal Akuntansi Multiparadigma, 5(1), 18-28.

Suwitoyo, A., Tarjo, & Anggono, A. (2021). Menelisik Lika-Liku Modus Manipulasi Kredit dalam Perbankan. Jurnal Akuntansi Multiparadigma, 12(2), 449-466.

Triantoro, H. D., Utami, I., & Joseph, C. (2020). Whistleblowing System, Machiavellian Personality, Fraud Intention: An Experimental Study. Journal of Financial Crime, 27(1), 202-216.

Utami, W., Nugroho, L., Mappanyuki, R., & Yelvionita, V. (2020). Early Warning Fraud Determinants in Banking Industries. Asian Economic and Financial Review, 10(6), 604-627.

Wahyuni, I. S. T. D., Haron, H., & Fernando, Y. (2021). The Effects of Good Governance and Fraud Prevention on Performance of the Zakat Institutions in Indonesia: A Sharīʿah Forensic Accounting Perspective. International Journal of Islamic and Middle Eastern Finance and Management, 14(4), 692-712.

Xiang, R., & Zhu, W. (2020). Academic independent directors and corporate fraud: Evidence from china. Asia-Pacific Journal of Accounting and Economics,

Yuniarti, R. D. (2017). The Effect of Internal Control and Anti-Fraud Awareness on Fraud Prevention (A Survey on Inter-Governmental Organizations). Journal of Economics, Business, and Accountancy Ventura, 20 (7): 113-124. 10.14414/jebav.v20i1.626



  • There are currently no refbacks.

Copyright (c) 2022 Rudy Budiatmaja, Yanuar Ramadhan

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