Peran Auditor dan Teknologi dalam Mencegah Kasus Fraud
DOI:
https://doi.org/10.59246/muqaddimah.v3i3.1592Keywords:
integritas keuangan, Kecurangan, pengendalian internal, peran auditorAbstract
Financial integrity and organizational image are often threatened by fraudulent actions such as embezzlement and financial statement manipulation, which can undermine public trust and employee morale. Therefore, preventive measures and fraud detection must be a top priority. Auditors play a crucial role in healthy corporate governance by relying on their independence and professional competence to detect internal control weaknesses and assess fraud risks. This study employs a descriptive qualitative approach to analyze the role of auditors and technology in fraud prevention. The findings indicate that e-Audit, AI-based technology, and big data analytics positively influence fraud detection, while information technology and blockchain enhance audit performance. However, the success of fraud prevention still depends on the auditor's ability to understand accounting and auditing standards, as well as analytical skills. The synergy between auditor capabilities and appropriate technology can significantly improve internal control systems and fraud detection..
References
ACFE (Association of Certified Fraud Examiners). (2022). Report to the Nations: 2022 Global Study on Occupational Fraud and Abuse. https://www.acfe.com/report-to-the-nations/2022/
Alles, M. G. (2020). Continuous auditing: Theory and application. International Journal of Accounting Information Systems, 36, 100472. https://doi.org/10.1016/j.accinf.2019.100472
Andini, H. N., Listianti, A., Pebriana, N., & Miradji, M. A. (2024). Peran auditor dalam mendeteksi dan mencegah kecurangan keuangan. Jurnal Kendali Akuntansi, 2(3), 138–144.
Apriadi, A., Mokoginta, M. B. R., & Kuntadi, C. (2024). Pengaruh teknologi informasi dan teknologi blockchain terhadap laporan kinerja audit. Jurnal Media Akademik (JMA), 2(5).
Association of Certified Fraud Examiners (ACFE). (2022). Report to the Nations: 2022 Global Study on Occupational Fraud and Abuse. https://www.acfe.com/report-to-the-nations/2022/
Bella, A. Z. S., & Pramudyastuti, O. L. (2023). Peran pengalaman kerja dan kompetensi auditor dalam pencegahan kecurangan. Akuntansiku, 2(3), 133–138.
Claudiastuti, M. A. (2023). Pengaruh mitigasi akuntansi forensik dan integrasi teknologi big data terhadap deteksi kecurangan internal. Jurnal Ekonomi Trisakti, 3(2), 3415–3424.
Elsa Natali, Gilbert Rely, & Pratiwi Nila Sari. (2025). Pengaruh e-audit, teknologi audit berbasis AI, dan big data analytics terhadap deteksi fraud (Studi empiris pada Badan Pemeriksa Keuangan Republik Indonesia). Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan, 2(3), 772–782. https://doi.org/10.70248/jakpt.v2i3.1942
Faradiza, S. A. (2019). Fraud pentagon dan kecurangan laporan keuangan. EkBis: Jurnal Ekonomi dan Bisnis, 2(1), 1–22.
Fitriyani, R., & Putra, R. P. (2020). Audit forensik berbasis teknologi dalam mendeteksi fraud pada white collar crime. Jurnal Akuntansi dan Keuangan Indonesia, 17(2), 210–225. https://doi.org/10.21002/jaki.v17i2.1234
IAASB (International Auditing and Assurance Standards Board). (2021). International Standard on Auditing (ISA) 240: The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements https://www.iaasb.org/publications/isa-240-auditor-s-responsibilities-relating-fraud-audit-financial-statements-0
Nugroho, A., & Rachmawati, S. (2021). Pengaruh penggunaan teknologi audit terhadap kemampuan mendeteksi kecurangan. Jurnal Akuntansi dan Audit, 18(1), 45–58. https://doi.org/10.22219/jaa.v18i1.7890
Nugroho, R. A., & Wahyuni, E. T. (2022). Penggunaan RPA dan ERP dalam meminimalisir kecurangan operasional. Jurnal Sistem Informasi Bisnis, 11(3), 210–224. https://doi.org/10.33005/jsib.v11i3.13579
Prasetyo Nugrahanti, T., Sudarmanto, E., Bakri, A. A., Susanto, E., & Male, S. R. (2023). Pengaruh penerapan teknologi big data, independensi auditor, dan kualitas pelaporan keuangan terhadap efektivitas proses audit. Sanskara Akuntansi dan Keuangan, 2(1), 47–54. https://doi.org/10.58812/sak.v2i01.249
Putri, A. M., & Ramantha, I. W. (2021). Pemanfaatan teknologi informasi dalam mendeteksi kecurangan oleh auditor internal. E-Jurnal Akuntansi Universitas Udayana, 31(2), 354–368. https://doi.org/10.24843/EJA.2021.v31.i02.p03
Putri, M. A., & Agustina, L. (2022). Kompetensi auditor dalam mencegah kecurangan melalui pemanfaatan teknologi. Jurnal Profita: Kajian Ilmu Akuntansi, 15(1), 55–68. https://doi.org/10.24036/profita.v15i1.12345
Sari, M. Y., & Pratama, A. (2022). Pengaruh big data analytics dan artificial intelligence terhadap efektivitas audit internal. Jurnal Akuntansi dan Teknologi Informasi, 15(1), 22–35. https://doi.org/10.31289/jati.v15i1.12098
Tritscher, G., Schlör, D., Krause, A., & Hotho, A. (2022). Open ERP system data for occupational fraud detection. arXiv preprint arXiv:2201.00056.https://arxiv.org/abs/2201.00056https://arxiv.org/abs/2201.00056
Wahyuni, W. (2019). Deteksi Kecurangan Laporan Keuangan Oleh Kantor Akuntan Publik. Atestasi : Jurnal Ilmiah Akuntansi, 2(1), 41–50. https://doi.org/10.57178/atestasi.v2i1.276
Wahyuningtyas, N. A., & Aisyah, N. (2021). Studi kasus manipulasi laporan keuangan dan penggelapan aset: Kasus Jiwasraya dan Garuda Indonesia. Jurnal Akuntansi Forensik, 3(1), 31–40. https://doi.org/10.31289/jaf.v3i1.11011
Wijaya, H., & Maulidina, N. (2021). Forensik digital dalam investigasi kejahatan keuangan. Jurnal Forensik Digital Indonesia, 3(2), 75–88. https://doi.org/10.24176/jfdi.v3i2.8765
Yuliana, S., & Kurniawan, D. (2023). Peran teknologi dalam sistem pengendalian internal dan pencegahan fraud: Pendekatan berbasis blockchain dan AI. Jurnal Sistem Informasi dan Keamanan Siber, 5(1), 10–22. https://doi.org/10.14710/jsiks.v5i1.12220
Yustisiana, D., & Rahmawati, F. (2020). Sistem pengawasan internal dan deteksi kecurangan dalam perusahaan BUMN. Jurnal Ilmiah Akuntansi, 9(2), 101–112. https://doi.org/10.21009/jia.v9i2.11765
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
