Fraud Detection in the Government Sector (An Empirical Study on the Audit Board of the Republic of Indonesia)
Abstract
This study aims to analyze the influence of auditor professionalism and independence on fraud detection at the Audit Board of the Republic of Indonesia (BPK RI). This quantitative research collected data through questionnaires distributed to 125 auditors. Data analysis was conducted using multiple linear regression. The results indicate that auditor professionalism and independence positively and significantly influence fraud detection. This study provides practical contributions to developing fraud detection strategies in the public sector by emphasizing the importance of professional training and strengthening auditor independence.
Keywords: Auditor professionalism; Auditor independence; Fraud detection; Public sector
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References
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Astuti, J. P., & Sormin, P. (2019). PENGARUH INDEPENDENSI, KOMPETENSI DAN PROFESIONALISME AUDITOR INTERNAL TERHADAP KEMAMPUAN MENDETEKSI KECURANGAN (Studi Kasus di Bank Panin, Bank CIMB Niaga, dan Bank National Nobu). 13(2), 123–142. https://doi.org/10.25170/jara.v13i2
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Hassan, R. (2019b). PENGARUH ETIKA PROFESI DAN INDEPENDENSI AUDITOR TERHADAP PENDETEKSIAN FRAUD DENGAN PROFESIONALISME AUDITOR SEBAGAI VARIABEL MODERASI. Jurnal Magister Akuntansi Trisakti, 6(2), 145–172. https://doi.org/10.25105/jmat.v6i2.5559
ICW. (2024). Tren Penindakan Kasus Korupsi Tahun 2023 . Indonesia Corruption Watch. https://antikorupsi.org/id/tren-penindakan-kasus-korupsi-tahun-2023
Intan, N. P., & Adnantara, K. F. (2019). PENGARUH INDEPENDENSI, KOMPETENSI, RED FLAGS DAN TANGGUNG JAWAB AUDITOR TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN. Journal Research of Accounting, 1(1). https://doi.org/10.51713/jarac.v1i1.5
Karamoy, H., & Wokas, H. R. N. (n.d.). PENGARUH INDEPENDENSI DAN PROFESIONALISME, DALAM MENDETEKSI FRAUD PADA AUDITOR INTERNAL PROVINSI SULAWESI UTARA.
Kumparan News. (2024, May 20). Jejak Kotor Para Auditor BPK. Kumparan.Com. https://kumparan.com/kumparannews/jejak-kotor-para-auditor-bpk-22mEQDPhONd/full
Lidya Sampepolan, F., Herawaty, V., & Caeshara, M. (2023). The Influence of Individual Auditor Factors on the Auditor’s Ability to Detect Fraud with Whistleblowing as a Moderating Variable. Journal of World Science, 2(7), 1130–1143. https://doi.org/10.58344/jws.v2i9.430
Natalia, L., Fadilla, N. N., Umar, A., Arief, M., & Widyaningsih, A. (2022). Analysis of Factors Affecting the Auditor’s Ability to Detect Fraud. International Journal Management Science and Business Journal, 4(1), 45–66. https://doi.org/10.17509/msb.v5i1
Sugiyono. (2015). Sugiyono, Metode Penelitian dan Pengembangan Pendekatan Kualitatif, Kuantitatif, dan R&D , (Bandung: Alfabeta, 2015), 407 1. Metode Penelitian Dan Pengembangan Pendekatan Kualitatif, Kuantitatif, Dan R&D, 2015.
Widaningsih Desy Nur Hakim, M. (2015). PENGARUH PROFESIONALISME AUDITOR INTERNAL TERHADAP PENCEGAHAN DAN PENDETEKSIAN KECURANGAN (FRAUD) (Survey pada BUMN yang Berkantor Pusat di Kota Bandung). In Jurnal Riset Akuntansi dan Keuangan (Vol. 3, Issue 1).
Published
2025-04-09
How to Cite
GINTING, Noya Andiana; KOESWAYO, Poppy Sofia; SUKMADILAGA, Citra.
Fraud Detection in the Government Sector (An Empirical Study on the Audit Board of the Republic of Indonesia).
E-Jurnal Akuntansi, [S.l.], v. 35, n. 4, apr. 2025.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/122693>. Date accessed: 30 apr. 2025.
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