Muh Syahru Ramadhan, Mulyati Mulyati


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.


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

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


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