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Jurnal

PENGARUH AUDIT INVESTIGASI TERHADAP PENGUNGKAPAN FRAUD DI INDONESIA

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 16 No. 1 (2021) · pp. 44–54

DOI
10.52062/jakd.v16i1.1848
ISSN
2621-6787, 1978-4848
Published
2021-12-03
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng

Abstract

Fraud is a problem that continues to date. Because no company or institution is immune from this fraud, companies or government agencies are required to build internal controls. with the role of auditing in the company, it can help the government or company to minimize the occurrence of weaknesses, errors and risks of theft. This is what motivates the author to explain more about the role of audit investigations. The method in this research is to use qualitative research methods with secondary data sources from the Association of Cerified Fraud Examiners, then the data collection process is carried out using documentation techniques which means that the data comes from the internet and books that have discussed the role of audit investigations. The results of this study. The role of internal audit is as a supervisor against fraud. Internal audit is responsible for helping management prevent fraud by testing and evaluating the reliability and effectiveness of controls in line with the potential risk of fraud in various segments. With the audit, it is hoped that the implementation of a country that is clean and free from corruption, collusion and nepotism is expected.

Keywords

Collaboration network of the authors

19 authors · 48 co-authorship links · 1 across different organisations

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Institut Agama Islam Negeri Kendari
  • Universitas Islam Malang
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Nur AlimInstitut Agama Islam Negeri Kendari1
Abdul KadirInstitut Agama Islam Negeri Kendari1
Aisyah Mu'minInstitut Agama Islam Negeri Kendari1
KhaerunnisaAffiliation unknown1
Etty Wahyuni MSAffiliation unknown1
Didi RukmanaAffiliation unknown1
Saat EgraAffiliation unknown1
MasitahAffiliation unknown1
Fitriani RAffiliation unknown1
Muhammad YunusUniversitas Islam Malang1
Adnan NasutionAffiliation unknown1
Nurdin NaraAffiliation unknown1
Muhammad NursadikAffiliation unknown1
Hamsinah DjaingAffiliation unknown1
Yuliana SyamAffiliation unknown1
Arnis PuspithaAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/JAKED/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PENGARUH AUDIT INVESTIGASI TERHADAP PENGUNGKAPAN FRAUD  DI INDONESIA</dc:title>
	<dc:creator>Wulandari, Ayu</dc:creator>
	<dc:creator>Putri, Melandari Eka</dc:creator>
	<dc:creator>Marlina, Yeni</dc:creator>
	<dc:subject xml:lang="en-US">fraud</dc:subject>
	<dc:subject xml:lang="en-US">audit</dc:subject>
	<dc:subject xml:lang="en-US">investigations</dc:subject>
	<dc:subject xml:lang="en-US">supervisor</dc:subject>
	<dc:description xml:lang="en-US">Fraud is a problem that continues to date. Because no company or institution is immune from this fraud, companies or government agencies are required to build internal controls. with the role of auditing in the company, it can help the government or company to minimize the occurrence of weaknesses, errors and risks of theft. This is what motivates the author to explain more about the role of audit investigations.
The method in this research is to use qualitative research methods with secondary data sources from the Association of Cerified Fraud Examiners, then the data collection process is carried out using documentation techniques which means that the data comes from the internet and books that have discussed the role of audit investigations.
The results of this study. The role of internal audit is as a supervisor against fraud. Internal audit is responsible for helping management prevent fraud by testing and evaluating the reliability and effectiveness of controls in line with the potential risk of fraud in various segments. With the audit, it is hoped that the implementation of a country that is clean and free from corruption, collusion and nepotism is expected.</dc:description>
	<dc:publisher xml:lang="en-US">Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih</dc:publisher>
	<dc:date>2021-12-03</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1848</dc:identifier>
	<dc:identifier>10.52062/jakd.v16i1.1848</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 16 No. 1 (2021): Mei; 44-54</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 16 No 1 (2021): Mei; 44-54</dc:source>
	<dc:source>2621-6787</dc:source>
	<dc:source>1978-4848</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1848/1424</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2021 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
</oai_dc:dc>