The Effectiveness of Internal Audit's Role in Fraud Prevention in Higher Education
Efektivitas Peran Audit Internal dalam Pencegahan Fraud di Perguruan Tinggi
DOI:
https://doi.org/10.21070/ups.9169Keywords:
Internal Audit, Fraud Prevention, Higher Education Institutions, Internal Control, TriangulationAbstract
This study aims to reveal the effectiveness of internal audit in preventing fraud in higher education institutions. This study uses a qualitative approach and primary data sources through interviews with internal auditors from three higher education institutions as research objects. The data is also reinforced with secondary data from relevant literature. Data analysis techniques were conducted through the stages of data reduction, data presentation, and conclusion drawing, validated through triangulation. The results of the study indicate that the role of internal audit at Universities A, B, and C is still not fully effective because it remains dependent on management support, follow-up on audit recommendations, and oversight structures.
Downloads
References
N. Christian, F. Derista, V. Frederica, P. S. Akuntansi, and U. I. Batam, “SEIKO : Journal of Management & Business Analisis Profil Kecurangan terhadap Korban pada Faktor Organisasi,” J. Manag. Bus., vol. 7, no. 2, pp. 1451–1471, 2024.
W. Wahidah and N. Nurhazana, “Evaluasi Penerapan Sistem Pengendalian Internal Pada Kinerja Keuangan Di Perguruan Tinggi Negeri,” J. Revenue …, vol. 4, no. 60, pp. 303–311, 2023, [Online]. Available: https://revenue.lppmbinabangsa.id/index.php/home/article/view/263
M. Fachruddin and D. Rahajeng, “Analisis Peran Audit Internal dalam Pencegahan Fraud (Studi kasus pada Universitas XYZ di Yogyakarta),” ABIS Account. Bus. Inf. Syst. J., vol. 10, no. 2, 2023, doi: 10.22146/abis.v10i2.73915.
L. Amsah and Malau Hasbullah, “Transparansi Dan Akuntabilitas Dalam Tata Kelola Kebijakan Perguruan Tinggi Negeri Berbadan Hukum Di Universitas Negeri Padang,” J. ISO J. Ilmu Sos. Polit. dan Hum., vol. 4, no. 2, p. 9, 2024, doi: 10.53697/iso.v4i2.1836.
B. Budianto, F. N. Faujiah, F. Andini, and R. Ginting, “Menelisik Pemicu Perilaku Academic Fraud versus Accounting Fraud Dalam Perspektif Fraud Triangle,” J. Ekon. Bisnis, Manaj. dan Akunt., vol. 3, no. 2, pp. 364–374, 2023, doi: 10.47709/jebma.v3i2.2688.
I. Sari Widia and D. Nuswantara Anita, “Meta-Analisis: Pengaruh Audit Internal Terhadap Kinerja Perguruan Tinggi,” J. Innov. Res. Knowl., vol. 3, no. 1, pp. 1–7, 2023.
M. Dandriansyah, E. Suryani, and G. T. Murti, “Pengaruh Audit Internal Dan Efektivitas Pengendalian Internal Terhadap Pencegahan Kecurangan (Studi Kasus Pada PT. Perkebunan Sumatera Utara),” JIBR J. Indones. Bus. Res., vol. 1, no. 1, pp. 25–32, 2023, [Online]. Available: http://doi.org/10.25124/logic.v1i1.6432
S. Safitri, Q. Firdausi, and R. Agus Santoso, “Analisis Peran Audit Internal Terhadap Pencegahan Fraud Berdasarkan Literature Review Terindeks SINTA,” J. Revenue, vol. 5, no. 1, pp. 145–157, 2024.
L. Pusvita Sari and S. Maharani, “Analisis Peran Audit dan Pengendalian Internal Terhadap Pencegahan Kecurangan Akuntansi (Fraud),” J. Manaj. Dan Akunt., vol. 1, no. 4, pp. 169–175, 2024.
A. S. Ramadhanti and A. F. G. Susilo, “STUDI LITERATUR: PERAN AUDIT INTERNAL DALAM UPAYA MENCEGAH DAN MENDETEKSI KECURANGAN (FRAUD),” J. Cakrawala Ilm., vol. 1, 2022.
O. Kristanti, C. Kuntadi, and R. Pramukty, “Faktor-Faktor Yang Mempengaruhi Efektivitas Sistem Pengendalian Internal: Peran Audit Internal, Karakteristik Auditor Internal, Dan Kualitas Audit Internal,” SENTRI J. Ris. Ilm., vol. 2, no. 8, pp. 2899–2911, 2023, doi: 10.55681/sentri.v2i8.1304.
M. Marlina and F. K. Fitriyah, “Pengaruh Dukungan Manajemen Puncak dan Profesionalisme Auditor Internal terhadap Efektivitas Audit Internal pada Perguruan Tinggi Negeri Berbadan Hukum (PTNBH) di Indonesia,” Portofolio J. Ekon. Bisnis, Manajemen, dan Akunt., vol. 17, no. 2, pp. 48–60, 2022, doi: 10.54783/portofolio.v17i2.201.
M. Sitompul, D. Deliana, and C. Kuntadi, “Efektivitas Peran Audit Internal Dalam Pencegahan Fraud: Perencanaan, Pelaksanaan dan Tindak lanjut,” J. Manajemen, Akuntansi, dan Logistik, vol. 1, no. 1, pp. 86–98, 2023.
Y. A. Lestari and Y. Bernawati, “Efektifitas Peran Internal Audit Dalam Mencegah Dan Mendeteksi Kecurangan,” J. Akunt. dan Pajak, vol. 20, no. 2, pp. 189–196, 2020, doi: 10.29040/jap.v20i2.740.
N. Putri, “Peran Audit Internal Dalam Pencegahan Dan Deteksi Fraud Di Perguruan Tinggi,” JIMEA | J. Ilm. MEA (Manajemen, Ekon. dan Akuntansi), vol. 6, no. 3, pp. 617–624, 2022.
W. Aprilia, E. Marlina, and Agustiawan Agustiawan, “Peran Auditor Internal Dalam Pencegahan Kecurangan (Fraud) Pada Perguruan Tinggi Di Pekanbaru,” Akunt. 45, vol. 5, no. 1, pp. 807–814, 2024, doi: 10.30640/akuntansi45.v5i1.1274.
M. G. P. R. Pangesti and O. L. Pramudyastuti, “Kecurangan Dalam Pengelolaan Dana Organisasi Kemahasiswaan : Tinjauan Perspektif Fraud Diamond Theory,” J. Ris. Mhs. Akunt., vol. 3, no. 1, pp. 175–187, 2023, doi: 10.29303/risma.v3i1.452.
R. S. Ningrum and N. R. Hanun, “Memajukan Mekanisme Kontrol Internal dalam Pendidikan Tinggi Indonesia untuk Era Digital,” J. Ekon. Manajemen, Bisnis dan Akunt. Rev., vol. 4, no. 1, p. 15, 2024, doi: 10.53697/emba.v4i1.1715.
L. N. Hakim and K. P. Suryatimur, “Efektivitas Peran Audit Internal Dalam Pencegahan Fraud,” J. Ilm. Akunt. Kesatuan, vol. 10, no. 3, pp. 523–532, 2022, doi: 10.37641/jiakes.v10i3.1412.
T. S. Saputra and I. Ismandra, “Studi Kualitatif Fungsi Internal Audit dan Manajemen Risiko Dalam Tata Kelola Perguruan Tinggi Swasta,” Mbia, vol. 21, no. 3, pp. 334–344, 2023, doi: 10.33557/mbia.v21i3.1955.
H. Pramaisvara and A. N. S. Hapsari, “MENGEKSPLORASI BENTUK KECURANGAN DALAM PENGELOLAAN DANA KEMAHASISWAAN,” Bongaya J. Res. Account., vol. 4, no. 2, pp. 1–12, 2021, doi: 10.37888/bjra.v4i2.268.
L. Sulistyorini and D. Urumsah, “Determinan pencegahan fraud pengadaan barang & jasa perguruan tinggi di Indonesia,” Proceeding Natl. Conf. Account. Financ., vol. 3, pp. 181–190, 2021, doi: 10.20885/ncaf.vol3.art16.
Downloads
Additional Files
Posted
License
Copyright (c) 2025 UMSIDA Preprints Server
This work is licensed under a Creative Commons Attribution 4.0 International License.
