The influence of internal audit and internal control toward fraud prevention

https://doi.org/10.35912/ijfam.v3i1.181
Published: Jun 4, 2021

Abstract:

Purpose: This study aimed to determine whether there is an influence of internal audit and internal control on fraud prevention at PT Pos Indonesia (Persero) Bandung.

Research methodology: This study used the verification method, the sampling technique used in this study was a combination of non-probability with a saturated sampling technique. The sample in this study were employees at PT Pos Indonesia (Persero) Bandung City, amounting to 91 people. The Program used in analyzing data was Statistical Package for Social Sciences (SPSS) Ver25.00.

Results: The results showed that internal audit and internal control influence the prevention of fraud in PT Pos Indonesia (Persero) Bandung. In addition, the magnitude of the influence of internal audit and control in contributing to the prevention of fraud by 68.8%.

Limitations: The study was only conducted at PT Pos Indonesia (Persero), Bandung City.

Contribution: This research is expected to be able to provide input for PT Pos Indonesia (Persero) Bandung City which is aimed at improving improvements in minimizing and preventing fraud, and can be used as additional information for related parties.

Keywords:
1. Internal audit
2. Internal control
3. Fraud prevention
Authors:
1 . Bregitta Roemkenya Madolidi Handoyo
Accounting Department, Widyatama University, Bandung, Indonesia
2 . Bunga Indah Bayunitri
Accounting Department, Widyatama University, Bandung, Indonesia
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How to Cite
Madolidi Handoyo, B. R., & Bayunitri, B. I. (2021). The influence of internal audit and internal control toward fraud prevention. International Journal of Financial, Accounting, and Management, 3(1), 45–64. https://doi.org/10.35912/ijfam.v3i1.181
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Issue & Section
Vol. 3 No. 1 (2021): June
Articles
References

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  1. Agoes, Sukrisno. (2017). Auditing. Petunjuk praktis pemeriksaan akuntan oleh akuntan publik. Jakarta: Salemba Empat.
  2. Ait, R. Novatiani and Eha Julaeha. (2013). Internal audit influence to fraud prevention. Widyatama University, Economics Faculty-Bandung, Indonesia.
  3. Amrizal. (2014). Analisis kritis pelanggaran kode etik profesi akuntan publik di indonesia. Jurnal Liquidity, 3(1).
  4. Arens, A. A., Randal, J. E., & Mark, S. B. (2014). Auditing dan jasa assurance (terjemahan). Edisi ke lima belas. Jakarta: Erlangga.
  5. Association of Certified Fraud Examiners (ACFE). (2017). Survey fraud indonesia 2016. Penerbit : ACFE Indonesian Chapter.
  6. Festi, Theresa T. (2014). Pengaruh peran audit internal terhadap pencegahan kecurangan. JOM FEKON, 1(2).
  7. Ghozali, I. (2016). Aplikasi analisis multivariate dengan program IBM SPSS 23. Semarang: BPFE Universitas Diponegoro.
  8. Gusnardi. (2011). Pengaruh peran komite audit, pengendalian internal, audit internal dan pelaksanaan tata kelola perusahaan terhadap pencegahan kecurangan. Ekuitas, 15 (1), 130 – 146. ISSN 1411-0393. Fakultas Ekonomi. Universitas Riau.
  9. Karyono. (2013). Forensic fraud. Yogyakarta: CV. Andi.
  10. Konsorsium Organisasi Profesi Audit Internal. (2004). Standar profesi audit internal. Jakarta: Yayasan Pendidikan Internal.
  11. Kumaat, Valery G. (2011). Internal audit. Jakarta: Erlangga.
  12. Maliawan, Ida Bagus Dwika., Edy Sujana, dan I Putu Gede Diatmika. (2017). Pengaruh audit internal dan efektivitas pengendalian interen terhadap pencegahan kecurangan (fraud). e-Journal S1 Ak Universitas Pendidikan Ganesha, 8(2).
  13. Monisola, Olowolaju. (2013). Effect of internal audit on prevention of frauds, errors and irregularities in corporate organisation. Research Journal of Finance and Accounting. ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online),4(19). Retrieved from www.iiste.org.
  14. Movanita, Ambaranie Nadia Kemala. (2017). Diduga ada penyimpangan pembagi bonus, pt pos dilaporkan ke kejaksaan. Dikutip dari artikel: https://nasional.kompas.com/read/2017/12/12/10233911/diduga-ada-penyimpangan-pembagian-bonus-pt-pos-dilaporkan-ke-kejaksaan.
  15. Natasya, Toisuta Novenia., Herman Karamoy., dan Robert Lambey. (2017). Pengaruh komitmen organisasi dan pengendalian internal terhadap resiko terjadinya kecurangan (fraud). Jurnal Riset Akuntansi Going Concern 12 (2), 847-856.
  16. Priantara, Diaz. (2013). Fraud auditing & investigation. Jakarta: Mitra Wancana Media.
  17. Rahman, Ainur. (2016). Mengungkap borok korupsi PT Pos Indonesia. Dikutip dari artikel: www.gresnews.com/berita/hukum/108710-mengungkap-borok-korupsi-pt-pos-indonesia/
  18. Redding, Kurt, F, Paul J. Sobel, dan Michael J. Head. (2013). Internal auditing: assurance & advisory services. Third Edition. Unites Stated Of America: The Institute of Internal Auditors Research Foundation (IIARF).
  19. Saleh, Mohammed. (2016). Effect of internal control on fraud prevention of the listed manufacturing industries in Nigeria. International Journal of Business and Management, 12(2). ISSN 1733-3550 E-ISSN 1833-8009.
  20. Sawyer, Lawrence B, Dittenhofer Mortimer A, dan Scheiner James H. (2014). Internal auditing. Diterjemahkan oleh: Desi Adhariani. Jakarta: Salemba Empat.
  21. Suginam. (2017). Pengaruh peran audit internal dan pengendalian intern terhadap pencegahan fraud. Riset & Jurnal Akuntansi, 1(1) e – ISSN : 2548 – 9224. p – ISSN : 2548 - 7507.
  22. Sugiyono. (2017). Metode penelitian kuantitatif, kualitatif, dan R&D. Bandung : Alfabeta, CV.
  23. Susanto, Azhar. (2014). Sistem informasi akuntansi. Bandung: Lingga Jaya.
  24. Tugiman, Hiro. (2014). Standar profesional audit internal. Yogyakarta: Kanisius.
  25. Wijaya, Minadi dan Ginanjar Adi nugraha. (2017). Pengaruh pengendalian intern dan audit intern terhadap fraud. Majalah Ilmiah Manajemen dan Bisnis, 14(1). ISSN : 1411 - 1977.
  26. Wulandari, Dewi Novita dan Muhammad Nuryatno. (2018). Pengaruh pengendalian internal, kesadaran anti-fraud, integritas, independensi, dan profesionalisme terhadap pencegahan kecurangan. JRAMB, Prodi Akuntansi, Fakultas Ekonomi, UMB Yogyakarta, 4 (2). ISSN : 2460-1233.
  27. Zarlis, Dwi. Pengaruh pengendalian internal terhadap pencegahan fraud di rumah sakit. Jurnal Transparansi, 1(2), 206-217. E-ISSN 2622-0253