APAKAH AUDIT INTERNAL BERPERAN DALAM PENCEGAHAN KORUPSI?

Rosidi Rosidi, Zaki Baridwan, Intan Lifinda Ayuning Putri

Abstract


Abstrak – Apakah Audit Internal Berperan dalam Pencegahan Korupsi?

Tujuan Utama – Penelitian ini memiliki tujuan menguji peran audit internal dalam memoderasi pengaruh tekanan, rasionalisasi, peluang, dan kapabilitas terhadap korupsi.

Metode – Penelitian ini menggunakan metode regresi berbasis partial least square. Adapun sampel penelitian adalah sejumlah aparatur sipil negara yang terlibat dalam pengelolaan keuangan daerah.

Temuan Utama – Audit internal tidak mampu memoderasi pengaruh variabel independen dan variabel dependen. Semakin tinggi tekanan, peluang, dan rasionalisasi semakin meningkatkan terjadinya korupsi. Audit internal belum berfungsi secara efektif dalam pencegahan terjadinya korupsi karena kontrol internal yang masih lemah dan komitmen yang kurang dari pimpinan dalam memperkuat fungsi satuan pengawasan internal.

Implikasi Teori dan Kebijakan – Penelitian ini menunjukkan teori fraud diamond belum relevan dalam pencegahan korupsi. Selain itu, penelitian ini memberikan saran bahwa pencegahan korupsi dapat dilakukan dengan mengurangi peluang, tekanan, dan rasionalisasi, serta peningkatan peran auditor internal.

Kebaruan Penelitian – Kebaruan penelitian ini adalah menunjukkan bahwa audit internal masih belum berperan dalam pencegahan korupsi.

 

Abstract – Does Internal Audit Play a Role in Corruption Prevention?

Main Purpose – This research aims to examine the role of internal audit in moderating the effect of pressure, rationalization, opportunities, and capabilities on corruption.

Method – This research uses a partial least squares regression method. The research sample is several state civil servants involved in regional financial management.

Main Findings – The internal audit cannot moderate the effect between independent and dependent variables. The higher the pressure, opportunity, and rationalization increase the occurrence of corruption. The internal audit function hasn’t effectively prevented corruption because internal controls are still weak, and the leadership lacks commitment to strengthening the internal oversight unit role.

Theory and Practical Implications – This research shows that the fraud diamond theory is not yet relevant in preventing corruption. In addition, this research suggests that corruption prevention can be done by reducing opportunities, pressure, and rationalization and increasing the internal auditors role.

Novelty – The novelty of this research is to show that internal audit still has no role in preventing corruption.


Keywords


audit internal; korupsi; rasionalisasi; tekanan

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References


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DOI: http://dx.doi.org/10.21776/ub.jamal.2023.14.1.10

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