MENGUNGKAP KORUPSI MELALUI BUKTI AUDIT MENJADI BUKTI MENURUT HUKUM

Made Dudy Satyawan, Khusna Khusna

Abstract


Abstrak: Mengungkap Korupsi Melalui Bukti Audit Menjadi Bukti Menurut Hukum. Tujuan penelitian ini adalah mengungkap bagaimana aparat penegak hukum memaknai bukti audit dalam mengungkap korupsi. Hal ini dilatarbelakangi kontroversi LHPKKN (yang dibuat oleh auditor negara) dalam persidangan tindak pidana korupsi sebagai bukti dokumen dalam pengadilan tipikor. Metode yang digunakan dalam penelitian ini adalah studi kasus. Penelitian ini menemukan bahwa LHPKKN tidak serta merta dapat diyakini oleh hakim karena merupakan salah satu alat dan bukan satu-satunya bukti yang digunakan dalam menetapkan keputusan tindak pidana korupsi.  Bukti audit tidak semuanya dapat dijadikan sebagai bukti hukum.

 

Abstract: Uncovering Corruption through Audits into Evidence under the Law. The purpose of this study is to reveal how law enforcement officers interpret audit evidence in uncovering corruption. This is underpinned by the LHPKKN controversy (made by the state auditor) in the hearing as evidence of documents in the Corruption Court. The method used in this research is case study. This research finds that LHPKKN is not necessarily believed by the judge because it is one of the tools and not the only evidence used in determining the decision of corruption. All of audit evidence can not be used as legal evidence.


Keywords


korupsi; bukti audit; lhpkkn

Full Text:

PDF

References


Arens, A.A. (2013). Jasa Audit dan Assurance (Auditing and Assurance Services an Integrated Approach-An Indonesia Adaption). Jakarta: Salemba Empat.

Arikunto, S. (2010). Prosedur Penelitian Suatu Pendekatan Praktik. Jakarta: PT Rineka Cipta.

Asian Development Bank. (2010). Anti Korupsi dan Integritas. Mandaluyong, Filipina.

Backof, A.G. (2015). The Impact of Audit Evidence Documentation on Jurors' Negligence Verdicts and Damage Awards. The Accounting Review, 90(6), 2177-2204. https://doi.org/10.2308/accr-51072

Beisland, L.A., Mersland, R., & Strom, R.O. (2015). Audit Quality and Corporate Governance: Evidence from the Microfinance Industry. International Journal of Auditing, 19(3), 218–237. https://doi.org/10.1111/ijau.12041

Bennett, G.B., & Hatfield, R.C. (2013). The Effect of the Social Mismatch between Staff Auditors and Client Management on the Collection of Audit Evidence. The Accounting Review, 88(1), 31-50. https://doi.org/10.2308/accr-50286

Boritz, J.E., Kochetova-Kozloski, N., & Robinson, L. (2015) Are Fraud Specialists Relatively More Effective than Auditors at Modifying Audit Programs in the Presence of Fraud Risk? The Accounting Review, 90(3), 881-915. https://doi.org/10.2308/accr-50911

Brazel, J.F., Jones, K.L., & Prawitt, D.F. (2014). Auditors' Reactions to Inconsistencies between Financial and Nonfinancial Measures: The Interactive Effects of Fraud Risk Assessment and a Decision Prompt. Behavioral Research in Accounting, 26(1), 131-156. https://doi.org/10.2308/bria-50630

Butcher, K., Harrison, G., & Ross, P. (2013). Perceptions of Audit Service Quality and Auditor Retention. International Journal of Auditing, 17(1), 54–74. https://doi.org/10.1111/j.1099-1123.2012.00457.x

Carpenter, T.D., & Reimers, J.L. (2013). Professional Skepticism: The Effects of a Partner's Influence and the Level of Fraud Indicators on Auditors' Fraud Judgments and Actions. Behavioral Research in Accounting, 25(2), 45-69. https://doi.org/10.2308/bria-50468

Cassell, C.A., Drake, M.S., & Rasmussen, S.J. (2011). Short Interest as a Signal of Audit Risk. Contemporary Accounting Research, 28(4), 1278–1297. https://doi.org/10.1111/j.1911-3846.2011.01102.x

Chen, C.X., Trotman, K.T., & Zhou, F.H. (2015). Nominal versus Interacting Electronic Fraud Brainstorming in Hierarchical Audit Teams. The Accounting Review, 90(1), 175-198. https://doi.org/10.2308/accr-50855

Cohen, S., & Leventis, S. (2013). An Empirical Investigation of Audit Pricing in the Public Sector: The Case of Greek LGOs. Financial Accountability & Management, 29(1), 74–98. https://doi.org/10.1111/faam.12003

Dee, C.C., Durtschi, C., & Mindak, M.P. (2014). Grand Teton Candy Company: Connecting the Dots in a Fraud Investigation. Issues in Accounting Education, 29(3), 443-458. https://doi.org/10.2308/iace-50763

Dickins, D., & Reisch, J.T. (2012). Enhancing Auditors' Ability to Identify Opportunities to Commit Fraud: Instructional Resource Cases. Issues in Accounting Education, 27(4), 1153-1169. https://doi.org/10.2308/iace-50178

Dilla, W.N. (2013). Can Avatars Fight Fraud? How Virtual Business Environments Facilitate Learning More About Fraud Investigation and Prevention. Journal of Information Systems, 27(2), 127-130. https://doi.org/10.2308/isys-10371

Dilla, W.N., Harrison, A.J., Mennecke, B.E., & Janvrin, D.J. (2013). The Assets Are Virtual but the Behavior Is Real: An Analysis of Fraud in Virtual Worlds and Its Implications for the Real World. Journal of Information Systems, 27(2), 131-158. https://doi.org/10.2308/isys-50571

Ellwood, S., & Garcia-Lacalle, J. (2015). The Removal of a Specialist Oversight Body for Local Public Audit: Insights from the Health Service in England. Financial Accountability & Management, 31(2), 219–242. https://doi.org/10.1111/faam.12054

Gimbar, C., Hansen, B., & Ozlanski, M.E. (2016a). The Effects of Critical Audit Matter Paragraphs and Accounting Standard Precision on Auditor Liability. The Accounting Review, 91(6), 1629-1646. https://doi.org/10.2308/accr-51382

Gimbar, C., Hansen, B., & Ozlanski, M.E. (2016b) Early Evidence on the Effects of Critical Audit Matters on Auditor Liability. Current Issues in Auditing, 10(1), 24-33. https://doi.org/10.2308/ciia-51369

Griffith, E.E., Hammersley, J.S., & Kadous, K. (2015). Audits of Complex Estimates as Verification of Management Numbers: How Institutional Pressures Shape Practice. Contemporary Accounting Research, 32(3), 833–863. https://doi.org/10.1111/1911-3846.12104

Halbouni, S.S. (2015). The Role of Auditors in Preventing, Detecting, and Reporting Fraud: The Case of the United Arab Emirates (UAE). International Journal of Auditing, 19(2), 117–130. https://doi.org/10.1111/ijau.12040

Hamilton, E.L. (2016). Evaluating the Intentionality of Identified Misstatements: How Perspective Can Help Auditors in Distinguishing Errors from Fraud. Auditing: A Journal of Practice & Theory, 35(4), 57-78. https://doi.org/10.2308/ajpt-51452

Hammersley, J.S., Bamber, E.M., & Carpenter, T.D. (2010). The Influence of Documentation Specificity and Priming on Auditors' Fraud Risk Assessments and Evidence Evaluation Decisions. The Accounting Review, 85(2), 547-571. https://doi.org/10.2308/accr.2010.85.2.547

Holm, C., & Thinggaard, F. (2016). Paying for Joint or Single Audits? The Importance of Auditor Pairings and Differences in Technology Efficiency. International Journal of Auditing, 20(1), 1–16. https://doi.org/10.1111/ijau.12050

Kouakou, D., Boiral, O., & Gendron, Y. (2013). ISO Auditing and the Construction of Trust in Auditor Independence. Accounting, Auditing & Accountability Journal, 26(8), 1279-1305. https://doi.org/10.1108/AAAJ-03-2013-1264

Kamayanti, A. (2016). Metodologi Penelitian Kualitatif Akuntansi: Pengantar Religiositas Keilmuan. Malang: Yayasan Rumah Peneleh.

Kassem, R., & Higson, A.W. (2016) External Auditors and Corporate Corruption: Implications for External Audit Regulators. Current Issues in Auditing, 10(1), 1-10. https://doi.org/10.2308/ciia-51391

Karyono. (2013). Forensic Fraud. Yogyakarta: Andi Offset.

Kern, S.M., & Weber, G.J. (2016). Implementing a “Real-World” Fraud Investigation Class: The Justice for Fraud Victims Project. Issues in Accounting Education, 31(3), 255-289. https://doi.org/10.2308/iace-51287

Komisi Pemberantasan Korupsi. (2006). Memahami untuk Membasmi. Jakarta: Komisi Pemberantasan Korupsi.

Lee, D.H., Kim, S.M., Oh, K.W., & Yoo, S.W. (2013). New Auditors’ Decisions for Released Firms from the Mandatory Auditor Designation Rule: Evidence from South Korea. Australian Accounting Review, 23(4), 341–356. https://doi.org/10.1111/auar.12037

Mahkamah Konstitusi. Pengujian Pasal 6 huruf a dan Penjelasan Pasal 6 Undang-Undang Komisi Pemberantasan Korupsi, Putusan Mahkamah Konstitusi No. 31/PUU-X/2012 (2012). Indonesia.

Mala, R., & Chand, P. (2015). Judgment and Decision-Making Research in Auditing and Accounting: Future Research Implications of Person, Task, and Environment Perspective. Accounting Perspectives, 14(1), 1–50. https://doi.org/10.1111/1911-3838.12040

Moleong, L.J. (2013). Metodologi Penelitian Kualitatif. Remaja Roskadaya.

Mukhtar. (2013). Metode Praktis Penelitian Deskriptif Kualitatif. Jakarta: GP Press Group.

Pacini, C.J., Hopwood, W.S., & Sinclair, D.T. (2016). Domestic Asset Tracing: Identifying, Locating and Freezing Stolen and Hidden Assets. Journal of Forensic Accounting Research, 1(1), 42-65. https://doi.org/10.2308/jfar-51549

Pike, B.J., Chui, L., Martin, K.A., & Olvera, R.M. (2016). External Auditors' Involvement in the Internal Audit Function's Work Plan and Subsequent Reliance Before and After a Negative Audit Discovery. Auditing: A Journal of Practice & Theory, 35(4), 159-173. https://doi.org/10.2308/ajpt-51486

Priantara, D. (2013). Fraud Auditing & Investigation. Jakarta: Mitra Wacana Media.

Ramamoorti, S. (2008.) The Psychology and Sociology of Fraud: Integrating the Behavioral Sciences Component Into Fraud and Forensic Accounting Curricula. Issues in Accounting Education, 23(4), 521-533. https://doi.org/10.2308/iace.2008.23.4.521

Reffett, A.B. (2011). No Good Deed Goes Unpunished? Recent Evidence on the Effects of Identifying and Investigating Fraud Risks on Auditors' Litigation Exposure. Current Issues in Auditing, 5(2), 1-8. https://doi.org/10.2308/ciia-50105

Republik Indonesia. Perbendaharaan Negara. Undang-Undang No. 1. (2004). Indonesia.

Republik Indonesia. Badan Pemeriksa Keuangan. Undang-Undang No. 15. (2006). Indonesia.

Republik Indonesia. Kekuasan Kehakiman. Undang-Undang No. 48. (2009). Indonesia.

Rufus, R.J. & Hahn, W. (2011). Mountain State Sporting Goods: A Case of Fraud? A Case Study in Fraud Examination. Issues in Accounting Education, 26(1), 201-217. https://doi.org/10.2308/iace.2011.26.1.201

Santoso, U., & Pambelum, Y.H. (2008). Pengaruh Penerapan Akuntansi Sektor Publik terhadap Akuntabilitas Kinerja Instansi Pemerintah dalam Mencegah Fraud. Jurnal Administrasi Bisnis, 4(1), 14–33.

Shil, N. C. (2008). Accounting for Good Corporate Governance. Journal of Administration & Governance, 3(1), 22–31.

Siriwardane, H. P., Hu, B.K.H., & Low, K.Y. (2014). Skills, Knowledge, and Attitudes Important for Present-Day Auditors. International Journal of Auditing, 18(3), 193–205. https://doi.org/10.1111/ijau.12023

Slamet, B. (2013). Metode Penghitungan Kerugian Negara dalam Audit Investigasi. Tersedia pada: http://pusdiklatwas.bpkp.go.id/asset/files/post/ 20131202_165551/KTI Perhitungan KN.pdf (Diakses 20 Mei 2016).

Sugiyono. (2009). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: Alfabeta.

Sugianto & Jiantari. (2014). Akuntansi Forensik: Perlukah Dimasukkan dalam Kurikulum Jurusan Akuntansi? Jurnal Akuntansi Multiparadigma, 5(3), 355-364.

Tuanakotta, T.M. (2010). Akuntansi Forensik & Audit Investigatif. Jakarta: Salemba Empat.

Tuanakotta, T.M. (2013). Auditing Berbasis ISA (International Standards on Auditing). Jakarta: Salemba Empat.

Tuanakotta, T.M. (2014). Menghitung Kerugian Keuangan Negara dalam Tindak Pidana Korupsi. Jakarta: Salemba Empat.

Utama, M.F.W. (2014). Penelusuran Aset (Asset Tracing) dan Pemulihan Kerugian Negara (Loss Recovery). Tersedia pada: http://pusdiklatwas.bpkp.go.id/konten/show/1028 (Diakses: 25 Desember 2016).

Umar, H. (2011). Peran Akuntan dalam Pemberatasan Korupsi. Sosiohumaniora, 13(1), 108-126. https://doi.org/10.24198/sosiohumaniora.v13i1.5465

Yoon, K., Hoogduin, L., & Zhang, L. (2015). (2015). Big Data as Complementary Audit Evidence. Accounting Horizons, 29(2), 431-438. https://doi.org/10.2308/acch-51076

Zerni, M., Haapamaki, E., Jarvinen, T., & Niemi, L. (2012). Do Joint Audits Improve Audit Quality? Evidence from Voluntary Joint Audits. European Accounting Review, 21(4), 731-765. http://dx.doi.org/10.1080/09638180.2012.678599

Zhao, Y., & Harding, N. (2013). Improving the Interpretation of Complex Audit Evidence: The Beneficial Role of Order Effects. Abacus, 49(4), 476–505. https://doi.org/10.1111/ABAC.12016




DOI: http://dx.doi.org/10.18202/jamal.2017.04.7048

Refbacks

  • There are currently no refbacks.


Copyright (c) 2017 Made Dudy Satyawan, Khusna

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