Repository Universitas Pakuan

Detail Karya Ilmiah Dosen

Aksanul Khaq

Judul : Enhancing the Role of the Audit Board of the Republic of Indonesia in Fraud Detection

Abstrak :
This study aims to investigate the rise of rampant fraudulent behavior committed by officials of government entities and explore the development of fraud detection performed by the Audit Board of Indonesia (BPK RI) in Indonesia. This study has three objectives. First, it investigates how officials of government entities in Indonesia committed fraud. Second, it aims to discover the role and performance of BPK in preventing fraud. Third, it aims to recognize the development of audit findings as a result of identified fraud and the contribution made by BPK in detecting fraud in government entities. This study was based on the analysis of study literature and other secondary data sources. This study has identified that the primary role and responsibility of BPK is to detect fraud that will cause material adverse impacts on the government's financial statements. Ergo, disregarding fraud will undermine BPK's reputation and lead to distrust in the quality of external audit findings. Based on the study results, the author suggests that auditors should further sharpen the audit process by providing sufficient evidence and executing audit standards accordingly during the audit process to provide better opinions and recommendations for fraud eradication. In addition, the insights drawn from this study can be used to develop other research instruments (e.g., questionnaires or interviews) to disclose empirical evidence on fraud detection in government entities throughout Indonesia.

Tahun : 2023 Media Publikasi : Jurnal Nasional Terakreditasi A

Kategori : Jurnal No/Vol/Tahun : 2 / 8 / 2022

ISSN/ISBN : 2460-3937

PTN/S : Universitas Pakuan Program Studi : AKUNTANSI

Bibliography :
ACFE. (2022). Occupational fraud and abuse classification system (the fraud tree). Retrieved from https://www.acfe.com/- /media/files/acfe/pdfs/2022-rttn-fraud -tree.ashx Alfiani, A. N., Rahayu, S., & Nurbaiti, A. (2017). Jumlah temuan audit atas sistem pengendalian intern dan jumlah temuan audit atas kepatuhan terhadap opini laporan keuangan pemerintah daerah. Jurnal Riset Akuntansi Kontemporer, 9(1), 12–18. DOI: 10.23969/ jrak.v9i1.362 Astuti, D. D., & Sa’adah, N. (2019). Pelimpahan kewenangan BPK kepada Perwakilan BPK dalam pemeriksaan di daerah. Jurnal Pembangunan Hukum Indonesia, 1(1), 52. DOI: 10.14710/ jphi.v1i1.52-63 BPK RI. (2011). Seri panduan pemeriksaan: Mengenal fraud dan gejalanya. Jakarta: Direktorat Penelitian dan Pengembangan. BPK RI. (2017). Summary of Semester Audit Results I Year 2017 (Ikhtisar Hasil Pemeriksaan Semester, IHPS I Tahun

URL : https://jurnal.bpk.go.id/index.php/TAKEN/article/view/935

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Detail Karya Ilmiah Dosen

Aksanul Khaq

Judul	:	Enhancing the Role of the Audit Board of the Republic of Indonesia in Fraud Detection
Abstrak	:	This study aims to investigate the rise of rampant fraudulent behavior committed by officials of government entities and explore the development of fraud detection performed by the Audit Board of Indonesia (BPK RI) in Indonesia. This study has three objectives. First, it investigates how officials of government entities in Indonesia committed fraud. Second, it aims to discover the role and performance of BPK in preventing fraud. Third, it aims to recognize the development of audit findings as a result of identified fraud and the contribution made by BPK in detecting fraud in government entities. This study was based on the analysis of study literature and other secondary data sources. This study has identified that the primary role and responsibility of BPK is to detect fraud that will cause material adverse impacts on the government's financial statements. Ergo, disregarding fraud will undermine BPK's reputation and lead to distrust in the quality of external audit findings. Based on the study results, the author suggests that auditors should further sharpen the audit process by providing sufficient evidence and executing audit standards accordingly during the audit process to provide better opinions and recommendations for fraud eradication. In addition, the insights drawn from this study can be used to develop other research instruments (e.g., questionnaires or interviews) to disclose empirical evidence on fraud detection in government entities throughout Indonesia.
Tahun	:	2023	Media Publikasi	:	Jurnal Nasional Terakreditasi A
Kategori	:	Jurnal	No/Vol/Tahun	:	2 / 8 / 2022
ISSN/ISBN	:	2460-3937
PTN/S	:	Universitas Pakuan	Program Studi	:	AKUNTANSI
Bibliography	:	ACFE. (2022). Occupational fraud and abuse classification system (the fraud tree). Retrieved from https://www.acfe.com/- /media/files/acfe/pdfs/2022-rttn-fraud -tree.ashx Alfiani, A. N., Rahayu, S., & Nurbaiti, A. (2017). Jumlah temuan audit atas sistem pengendalian intern dan jumlah temuan audit atas kepatuhan terhadap opini laporan keuangan pemerintah daerah. Jurnal Riset Akuntansi Kontemporer, 9(1), 12–18. DOI: 10.23969/ jrak.v9i1.362 Astuti, D. D., & Sa’adah, N. (2019). Pelimpahan kewenangan BPK kepada Perwakilan BPK dalam pemeriksaan di daerah. Jurnal Pembangunan Hukum Indonesia, 1(1), 52. DOI: 10.14710/ jphi.v1i1.52-63 BPK RI. (2011). Seri panduan pemeriksaan: Mengenal fraud dan gejalanya. Jakarta: Direktorat Penelitian dan Pengembangan. BPK RI. (2017). Summary of Semester Audit Results I Year 2017 (Ikhtisar Hasil Pemeriksaan Semester, IHPS I Tahun
URL	:	https://jurnal.bpk.go.id/index.php/TAKEN/article/view/935