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Journal : International Journal of Management, Economic and Accounting

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Analysis of The Effectiveness of Internal Auditors in Overcoming Fraud in PT Midi Utama Indonesia Hernawaty; Suwarno; Elmo Novera
International Journal of Management, Economic and Accounting Vol. 2 No. 1 (2024): June 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v2i1.113

Abstract

This study aims to analyze the effectiveness of the role of internal auditors in overcoming fraud at PT Midi Utama Indonesia Medan branch. Fraud is a problem that negatively impacts the company's performance and sustainability. Fraud is an action that directly or indirectly causes a company's losses in financial and non-financial forms. The role of internal auditors is important in identifying and controlling fraud risks as one of the preventive fraud prevention. This study uses a case study method with a qualitative approach. The data collection process was through intense interviews with internal auditors, managers, and company employees. Then an analysis of documents related to internal control procedures and audit reports was carried out. The results of the study show that PT Midi Utama Indonesia's internal auditors have played an effective role in overcoming fraud. Internal auditors conduct regular audits, provide recommendations for improvement, and monitor follow-up on audit findings. In addition, internal auditors also play a role in increasing employee awareness of the importance of integrity and work ethics. This study resulted in the conclusion that the role of internal auditors has been effective, where during a period of 3 years (2016-2018) fraud acts that occurred decreased by 25% in 2017, and decreased by 19% in 2018. However, there are still some obstacles faced by internal auditors, such as limited resources and lack of top management support. Therefore, a strong commitment from all levels of management is needed to support the role of internal auditors in preventing and detecting fraud more effectively.
Co-Authors Adi, Handaru Indrian Sasmito Adiputra, Dede Kurnia Agus Subagyo Agustin, H.C. Kis Ahmad Agus Alim Ahmad Yusam Thobroni, Ahmad Yusam Ai Fauziah Aklani, Syaeful Anas Al arif, Mohammad Anam Alifianda, Aulia R. Alkusani Amal, Mohammad Noor Azmai Andrinaldo, Arisky Anita Rauzana Arifin, Daud Astri Riance Ayu Juni Sihombing Bahrullah Akbar Capricornness, Vincent Christian, Marvin Christian, Yefta Dandi Novriansya Deby Fauzi Asidiqi Deli, Deli Dewi Anggraini Didik Himmawan Diwa Ardhaza Eduardus Bimo Aksono Herupradoto Elisa Ambarwati, Mei Elly Lestari Rustiati Elmo Novera Elvika Fit Ari Shanti, Elvika Fit Ari Emy Koestanti Sabdoningrum Endah Puji Astuti, Endah Puji Erwin Fajriyati Nur Azizah Faqih Faizal Rahman Faris Salman Faza Fidyah Fitrawati, Fidyah Friska, Renny Ginanjar, Ajeng Haeriah Hafid Nur Muhammad Helmi Putra, Satria Hendra Purwanto Henny Sri Astuty Herman Hernawaty Heru Baskoro IGG Heru Marwanto Ikhwatul, Nisa Indra Sidharta Indro Kirono Ira Sari Yudaniayanti Irma Idayati Irmayuni Isroani, Farida Jeni Amperasari Jesselyn Jitarunas, Ahmad Jongudomkarn, Darunee Josua Yoprisyanto Juanita Kadek Rachmawati Karma Iswasta Eka Karo-karo, Desniwaty Kesuma, Indrawati Mara Khanand, Nadeem Kharisma Krisda Siagian Kuncorojati, Suryo Kurniawan , Bagus Lenni Fitri Letri Yuniar Harum Lutfiyati, Afi M. Anam Al Arif M. Hanif Satria Budi Mahdalena Maya Sari Mubarok, Fahmi Mugirah Muhaammad Fitra Zambak Muhammad Almi Hidayat Muhammad Erwan Syah Muhammad Habibi Muhammad Hatta Muhammad Iqbal Muhammad Noor Hidayat Muslich Marzuki Mahdor Nadliroh, Fatihatun Nalendra, Agustinus D. Ngurah Ayu Nyoman Murniati Niken Wulandari Nisa Ikhwatul Noorjahan, Momin Nur Faliza Nuraini AR, Nuraini Nurrohmad, Edi Onrizal Onrizal Permatasari, Fitri A. Pratiwi, Dian Neli Pratiwi, Shella Priyambodo Purnamaningsih, Nur’Aini Purwandi, Nellsen Putra, Tria Sasangka Putu Suwarta Rachmawati Rahmahani, Jola Rahmani, Anggi Rahmanto , Endy Satya Ramadhan, Puja Rizqy Rara Irbah Fitriana Karimah Ratna Lestari Rengasamy, Dhanuskodi Retnosyari Septiyani Rizki, Alia Rohana Ronal Aprianto Rozi Rukmi, Dwi Kartika Salleh, Annas Sari, Putri Desi Wulan Sendora, Desta Septiyani, Retnosyari Shella Pratiwi Sherlyna Puasari Silva Izza Majida Soeharsono Soraya Tanjung, Febrian Sri Hidanah Sriyanto Subata , Imam Sukaris Supriyadi Surajiyo Surajiyo SUTIKNO Syaeful Anas Aklani Tatik Ariyati Teguh Wahyono TRI PRABOWO Tri Sunarsih Trilas Sardjito Tyasningsih, Wiwiek Wahyono, Agus Warseno, Agus Wenny Savitri Wicaksana, Ancha Budi Wijanarko, Wahyu Wijayanti, Ika Dewi Wira Dharma Wiwik Misaco Yuniarti Yekki Yasmin Yoputra, Keaton Yulianna Puspitasari Yunus , Muchammad Yunus, Muchammad Zahidi, Salman