OPTIMALKAH PROSES AUDIT FORENSIK DAN INVESTIGASI SELAMA COVID-19?

Muh Syahru Ramadhan, Mulyati Mulyati

Abstract


Abstrak – Optimalkah Proses Audit Forensik dan Investigasi selama Covid-19?

Tujuan Utama – Penelitian ini berupaya mengidentifikasi strategi audit agar pemerintah provinsi dapat lebih optimal untuk menghasilkan pendeteksian korupsi yang lebih berkualitas pada masa Covid-19.

Metode – Penelitian ini menggunakan metode regresi linear berganda. Responden penelitian berasal dari instansi pemerintah provinsi dan daerah.

Temuan Utama – Penelitian ini menemukan bahwa seluruh karakteristik dalam audit forensik yaitu independensi, objektivitas, dan skeptisisme profesional auditor forensik dapat mempengaruhi pendeteksian korupsi. Selanjutnya, kemampuan dan pengalaman auditor investigasi juga terbukti mampu mengoptimalkan pendeteksian korupsi. Theory of planned behavior dan teori atribusi relevan dalam temuan ini.

Implikasi Teori dan Kebijakan – Lembaga pemerintah terkait audit harus mengoptimalkan pendeteksian korupsi pada masa Covid-19. Berbagai upaya dapat dilakukan, seperti meningkatkan auditor forensik dan memaksimalkan kemampuan dan pengalaman auditor demi mendukung implementasi kinerja auditor yang optimal.

Kebaruan Penelitian – Penelitian ini memberikan rekomendasi agar proses audit untuk pendeteksian korupsi dapat dioptimalkan dengan menerapkan audit forensik dan audit investigasi.

 

Abstract – Is the Forensic Audit and Investigation Process Optimal during Covid-19?

Main Purpose – This study seeks to identify audit strategies so that the provincial government can be more optimal in producing higher quality corruption detection during the Covid-19 pandemic.

Method – This study uses the multiple linear regression method. Research respondents came from provincial and local government agencies.

Main Findings – This study found that all characteristics in forensic auditing, namely independence, objectivity, and professional skepticism of forensic auditors, can affect corruption detection. Furthermore, the ability and experience of investigative auditors are also proven to optimize corruption detection. The theory of planned behavior and attribution are relevant to this finding.

Theory and Practical Implications – Government agencies related to auditing must optimize corruption detection during the Covid-19 period. Various efforts can be made, such as improving forensic auditors and maximizing the capabilities and experience of auditors to support the implementation of optimal auditor performance.

Novelty – This study provides recommendations to optimize the audit process for corruption detection by applying forensic and investigative audit.


Keywords


audit forensik; audit investigasi; covid-19; pengalaman auditor

Full Text:

PDF

References


Akhidime, A. E. (2019). Drivers of Audit Failure and Fraudulent Financial Reporting: Evidence from Nigerian Distressed Banks. Management and Accounting Review, 18(1), 1-23. https://doi.org/10.24191/mar.v18i1.644

Amara, I., Khlif, H., & El Ammari, A. (2020). Strength of Auditing and Reporting Standards, Corruption, and Money Laundering: A Cross-Country Investigation. Managerial Auditing Journal, 35(9), 1243-1259. https://doi.org/10.1108/MAJ-10-2018-2026

Ammar, S. H. (2019). Internal Auditors’ Perceptions of the Function’s Ability to Investigate Fraud. Journal of Applied Accounting Research, 20(2), 134–153. https://doi.org/10.1108/JAAR-09-2017-0098

Andon, P., Free, C., Radcliffe, V., & Stein, M. (2022). Boundary Work at the Margins of politics and Auditing: Rationalising Advertising Probity in Ontario. Accounting, Auditing and Accountability Journal, 35(8), 1830-1861. https://doi.org/10.1108/AAAJ-06-2020-4641

Asare, S. K., & Wright, A. M. (2018). Field Evidence about Auditors’ Experiences in Consulting with Forensic Specialists. Behavioral Research in Accounting, 30(1), 1-25. https://doi.org/10.2308/bria-51787

Brasel, K. R., Hatfield, R. C., Nickell, E. B., & Parsons, L. M. (2019). The Effect of Fraud Risk Assessment Frequency and Fraud Inquiry Timing on Auditors’ Skeptical Judgments and Actions. Accounting Horizons, 33(1), 1-15. https://doi.org/10.2308/acch-52349

Budiatmaja, R., & Ramadhan, Y. (2022). Three Corporate Control Strategies and Fraud Accounting Prevention. Jurnal Akuntansi Multiparadigma, 13(1), 194-204. https://doi.org/10.21776/ub.jamal.2021.13.1.15

Chen, W., Khalifa, A. S., Morgan, K. L., & Trotman, K. T. (2018). The Effect of Brainstorming Guidelines on Individual Auditors’ Identification of Potential Frauds. Australian Journal of Management, 43(2), 225-240. https://doi.org/10.1177/0312896217728560

Clements, L. H. (2020). Personality Traits Common to Fraud Investigators. Journal of Financial Crime, 27(1), 119–129. https://doi.org/10.1108/JFC-03-2019-0036

Cristina, T., Marian, S., Veronica, G., & Dan-Andrei, C. (2021). Fiscal and Accounting Fraud Risk Detection Using Beneish Model. A Romanian Case Study. International Journal of Business and Society, 22(1), 296-312. https://doi.org/10.33736/IJBS.3176.2021

Dimitrijevic, D., Jovkovic, B., & Milutinovic, S. (2020). The Scope and Limitations of External Audit in Detecting Frauds in Company’s Operations. Journal of Financial Crime, 28(3), 632-646. https://doi.org/10.1108/JFC-11-2019-0155

Duh, R., Ye, C., & Yu, L. (2020). Corruption and Auditor Choice: A Cross-Country Investigation. Review of Accounting and Finance, 19(2), 175-197. https://doi.org/10.1108/RAF-12-2018-0273

Endarningtyas, O. D., & Chariri, A. (2022). Apakah Sistem Pelaporan Pelanggaran Efektif Mencegah Korupsi? Jurnal Akuntansi Multiparadigma, 13(1), 74-84. https://doi.org/10.21776/ub.jamal.2021.13.1.06

Eulerich, M., Theis, J. C., Lao, J., & Ramon, M. (2018). Do Fine Feathers Make a Fine Bird? The Influence of Attractiveness on Fraud-Risk Judgments by Internal Auditors. International Journal of Auditing, 22(3), 332-344. https://doi.org/10.1111/ijau.12137

Fadilah, S., Maemunah, M., Nurrahmawati, Lim, T. N., & Sundary, R. I. (2019). Forensic Accounting: Fraud Detection Skills for External Auditors. Polish Journal of Management Studies, 20(1), 168–180. https://doi.org/10.17512/pjms.2019.20.1.15

Ferry, L., & Ahrens, T. (2022). The Future of the Regulatory Space in Local Government Audit: A Comparative Study of the Four Countries of the United Kingdom. Financial Accountability and Management, 38(3), 376-393. https://doi.org/10.1111/faam.12291

Flasher, R., Shirley, S., & Higgins, J. P. (2022). The Structure of State Auditor Functions in the Fight Against Corruption. Current Issues in Auditing, 16(1), 18-26. https://doi.org/10.2308/CIIA-2020-044

Gabryela, S., & Butar, A. B. (2018). The Application of Professional Skepticism in Fraud Detection (A Case Study at BPKP Representative of Central Java Province). Asia Pacific Fraud Journal, 2(2), 175-184. https://doi.org/10.21532/apfj.001.17.02.02.05

Halbouni, S. S., Obeid, N., & Garbou, A. (2016). Corporate Governance and Information Technology in Fraud Prevention and Detection: Evidence from the UAE. Managerial Auditing Journal, 31(6–7), 589–628. https://doi.org/10.1108/MAJ-02-2015-1163

Holtzblatt, M. A., Foltin, C., & Tschakert, N. (2020). Learning from Ethical Violations in Public Accounting: A South African Audit Scandal and a Firm's Transformation. Issues in Accounting Education, 35(2), 37–63. https://doi.org/10.2308/issues-19-062

Imeny, V. M., Norton, S. D., Moradi, M., & Salehi, M. (2021). The Anti-Money Laundering Expectations Gap in Iran: Auditor and Judiciary Perspectives. Journal of Money Laundering Control, 24(4), 681-692. https://doi.org/10.1108/JMLC-09-2020-0105

Jha, A., Kulchania, M., & Smith, J. (2021). U.S. Political Corruption and Audit Fees. The Accounting, 96(1), 299–324. https://doi.org/10.2308/tar-2017-0331

Kabuye, F., Nkundabanyanga, S. K., Opiso, J., & Nakabuye, Z. (2017). Internal Audit Organisational Status, Competencies, Activities, and Fraud Management in the Financial Services Sector. Managerial Auditing Journal, 32(9), 924–944. https://doi.org/10.1108/MAJ-09-2016-1452

Kassem, R. (2018). Exploring External Auditors’ Perceptions of the Motivations Behind Management Fraud in Egypt – A Mixed Methods Approach. Managerial Auditing Journal, 33(1), 16-34. https://doi.org/10.1108/MAJ-11-2016-1470

Khaksar, J., Salehi, M., & DashtBayaz, M. L. (2021). The Relationship between Auditor Characteristics and Fraud Detection. Journal of Facilities Management, 20(1–15). https://doi.org/10.1108/JFM-02-2021-0024

Knechel, W. R., & Park, H. J. (2022). Audit Firm Political Connections and PCAOB Inspection Reports. Accounting, Organizations and Society, 100, 101335. https://doi.org/10.1016/j.aos.2022.101335

Lamoreaux, P. T., Michas, P. N., & Schultz, W. L. (2015). Do Accounting and Audit Quality Affect World Bank Lending? The Accounting Review, 90(2), 703–738. https://doi.org/10.2308/accr-50865

Li, H., & Meng, T. (2020). Corruption Experience and Public Perceptions of Anti-corruption Crackdowns: Experimental Evidence from China. Journal of Chinese Political Science, 25(3), 431–456. https://doi.org/10.1007/s11366-020-09672-w

Mangala, D., & Kumari, P. (2017). Auditors’ Perceptions of the Effectiveness of Fraud Prevention and Detection Methods. Indian Journal of Corporate Governance, 10(2), 118-142. https://doi.org/10.1177/0974686217738683

Mock, T. J., Srivastava, R. P., & Wright, A. M. (2017). Fraud Risk Assessment Using the Fraud Risk Model as a Decision Aid. Journal of Emerging Technologies in Accounting, 14(1), 37-56. https://doi.org/10.2308/jeta-51724

Navarrete, A. C., & Gallego, A. C. (2022). Forensic Accounting Tools for Fraud Deterrence: A Qualitative Approach. Journal of Financial Crime, 150(10), 567–570. https://doi.org/10.1108/JFC-03-2022-0068

Norton, S. D. (2018). Suspicion of Money Laundering Reporting Obligations: Auditor Compliance, or Sceptical Failure to Engage? Critical Perspectives on Accounting, 50, 56-66. https://doi.org/10.1016/j.cpa.2017.09.003

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. https://doi.org/10.1080/23311975.2021.1899450

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. https://doi.org/10.1108/JAEE-04-2020-0072

Ramadhan, M. S., & Adhim, C. (2021). Bagaimana Mengoptimalkan Kualitas Probity Audit? Jurnal Akuntansi Multiparadigma, 12(3), 637–648. https://doi.org/10.21776/ub.jamal.2021.12.3.36

Ramadhan, M. S., & Arifin, J. (2019). Efektivitas Probity Audit dalam Mencegah Kecurangan Pengadaan Barang dan Jasa. Jurnal Akuntansi Multiparadigma, 10(3), 550–568. https://doi.org/10.21776/ub.jamal.2019.10.3.32

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. https://doi.org/10.1108/AJAR-02-2020-0011

Ritonga, I. T., & Suyanto, S. (2022). Impacts of the Covid-19 Pandemic on the Audit of Local Government Financial Statements: Experience from Indonesia. Public Money and Management, 42(6), 452-459. https://doi.org/10.1080/09540962.2021.1964770

Rustiarini, N. W., Yuesti, A., & Gama, A. W. S. (2020). Public Accounting Profession and Fraud Detection Responsibility. Journal of Financial Crime, 28(2), 613–627. https://doi.org/10.1108/JFC-07-2020-0140

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. https://doi.org/10.1080/09540962.2020.1714208

Salehi, M., Imeny, V. M., & Baygi, A. K. (2020). The Necessity of Anti-Money Laundering Standards for Iranian Auditors. Journal of Money Laundering Control, 23(1), 187-207. https://doi.org/10.1108/JMLC-05-2019-0034

Sari, I. P., Putra, A. M., & Sumilir. (2021). Apakah Opini Audit Penting dalam Manajemen Skandal Korupsi dan Hukum? Jurnal Akuntansi Multiparadigma, 12(2), 401-412. https://doi.org/10.21776/ub.jamal.2021.12.2.23

Shafer, W. E., Simmons, R. S., & Yip, R. W. Y. (2016). Social Responsibility, Professional Commitment, and Tax Fraud. Accounting, Auditing & Accountability Journal, 29(1), 1–32. https://doi.org/10.1108/AAAJ-03-2014-1620

Silvola, H., & Vinnari, E. (2021). The Limits of Institutional Work: A Field Study on Auditors' Efforts to Promote Sustainability Assurance in a Trust Society. Accounting, Auditing and Accountability Journal, 34(1), 1-30. https://doi.org/10.1108/AAAJ-02-2019-3890

Simon, C. A., Smith, J. L., & Zimbelman, M. F. (2018). The Influence of Judgment Decomposition on Auditors’ Fraud Risk Assessments: Some Trade-Offs. The Accounting Review, 93(5), 273-291. https://doi.org/10.2308/accr-52024

Singh, N., Lai, K., Vejvar, M., & Cheng, T. C. E. (2019). Data-Driven Auditing: A Predictive Modeling Approach to Fraud Detection and Classification. Journal of Corporate Accounting and Finance, 30(3), 64-82. https://doi.org/10.1002/jcaf.22389

Suryanto, R., Indriyani, Y., & Sofyani, H. (2017). Determinan Kemampuan Auditor dalam Mendeteksi Kecurangan. Jurnal Akuntansi dan Investasi, 18(1), 102–118. https://doi.org/10.18196/jai.18163

Svanström, T. (2016). Time Pressure, Training Activities and Dysfunctional Auditor Behaviour: Evidence from Small Audit Firms. International Journal of Auditing, 20(1), 42–51. https://doi.org/10.1111/ijau.12054

Tang, J., & Karim, K. E. (2019). Financial Fraud Detection and Big Data Analytics – Implications on Auditors’ Use of Fraud Brainstorming Session. Managerial Auditing Journal, 34(3), 324-337. https://doi.org/10.1108/MAJ-01-2018-1767

Tien, N. H., Thuong, T. M., Duc, L. D. M., & Yen, N. T. H. (2019). Enhancing Independence of Local Auditing Services by Profiting from Experiences of the Big4 Group (KPMG, Deloitte, PWC E&Y) Operating in Vietnam Market. Cogent Business and Management, 6(1), 1–14. https://doi.org/10.1080/23311975.2019.1605702

Umar, M., Sitorus, S. M., Surya, R. L., Shauki, E. R., & Diyanti, V. (2017). Pressure, Dysfunctional Behavior, Fraud Detection, and Role of Information Technology in the Audit Process. Australasian Accounting, Business and Finance Journal, 11(4), 102-115. https://doi.org/10.14453/aabfj.v11i4.8

Verwey, I. G. F., & Asare, S. K. (2022). The Joint Effect of Ethical Idealism and Trait Skepticism on Auditors’ Fraud Detection. Journal of Business Ethics, 176(2), 381–395. https://doi.org/10.1007/s10551-020-04718-8

Vries, M. D., Blomme, R., & Loo, I. D. (2022). Part of the Herd or Black Sheep? An Exploration of Trainee Accountants’ Suffering and Modes of Adaptation. Critical Perspectives on Accounting, 83, 102353. https://doi.org/10.1016/j.cpa.2021.102353

Wang, I. Z., & Fargher, N. (2017). The Effects of Tone at the Top and Coordination with External Auditors on Internal Auditors’ Fraud Risk Assessments. Accounting and Finance, 57(4), 1177-1202. https://doi.org/10.1111/acfi.12191

Yao, S., Wang, Z., Sun, M., Liao, J., & Cheng, F. (2020). Top Executives’ Early-Life Experience and Financial Disclosure Quality: Impact from the Great Chinese Famine. Accounting and Finance, 60(5), 4757–4793. https://doi.org/10.1111/acfi.12659

Zalata, A. M., Elzahar, H., & McLaughlin, C. (2020). External Audit Quality and Firms’ Credit Score. Cogent Business and Management, 7(1), 1724063. https://doi.org/10.1080/23311975.2020.1724063

Zolkaflil, S., Omar, N., & Nazri, S. N. F. S. M. (2019). Implementation Evaluation: A Future Direction in Money Laundering Investigation. Journal of Money Laundering Control, 22(2), 318–326. https://doi.org/10.1108/JMLC-03-2018-0024




DOI: http://dx.doi.org/10.21776/ub.jamal.2022.13.2.20

Refbacks

  • There are currently no refbacks.


Copyright (c) 2022 Muh Syahru Ramadhan, Mulyati

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