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All Journal Sosiohumaniora Indonesian Journal of Business and Entrepreneurship (IJBE) Jurnal Pendidikan Akuntansi dan Keuangan Journal of Accounting Auditing and Business Jurnal Ekonomi dan Bisnis Terapan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Riset Ilmu Ekonomi COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat JRABA Studi Akuntansi, Keuangan, dan Manajemen Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik) International Journal of Management and Business Economics International Journal of Pertapsi
Zaldy Adrianto
Department Of Accounting, Faculty Of Economics And Business, Universitas Padjadjaran
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Risk Assesment dan Adopsi Teknologi Informasi terhadap Pendeteksian Fraud pada BPK RI Irfani, Khansha Sindra; Winarningsih, Srihadi; Adrianto, Zaldy; Lestari, Sri Widi
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 12 (2025): COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v4i12.2931

Abstract

Pendeteksian fraud merupakan aspek krusial dalam audit keuangan, terutama di lembaga pemeriksa seperti Badan Pemeriksa Keuangan Republik Indonesia (BPK RI). Fraud yang tidak terdeteksi dapat menyebabkan dampak besar terhadap transparansi dan akuntabilitas keuangan negara. Penelitian ini bertujuan untuk menganalisis bagaimana risk assessment dan adopsi teknologi informasi dapat meningkatkan efektivitas pendeteksian fraud. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan mengumpulkan data melalui wawancara mendalam, analisis dokumen, dan observasi terhadap auditor yang bekerja di BPK RI. Hasil penelitian menunjukkan bahwa semakin baik proses risk assessment yang diterapkan, semakin akurat pendeteksian fraud yang dilakukan. Faktor seperti pengalaman auditor, pemahaman terhadap entitas auditee, serta komunikasi internal menjadi elemen penting dalam efektivitas risk assessment. Selain itu, adopsi teknologi informasi terbukti membantu auditor dalam memperoleh dan menganalisis data dengan lebih cepat, sehingga mempercepat proses pendeteksian fraud. Penggunaan aplikasi audit yang terintegrasi meningkatkan efisiensi kerja auditor dan mengurangi risiko kesalahan manusia. Dengan demikian, kombinasi risk assessment yang efektif dan pemanfaatan teknologi informasi yang optimal dapat menjadi strategi utama dalam mendukung transparansi dan akuntabilitas keuangan di Indonesia.
Impact of Internal Control on Fraudulent Financial Statement Of State Owned Enterprises Zaki, Muhammad Jawad; Adrianto, Zaldy
International Journal of Management and Business Economics Vol. 4 No. 2 (2026): February
Publisher : CV Putra Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58540/ijmebe.v4i2.1420

Abstract

This study examines the influence of internal control effectiveness on the likelihood of financial statement fraud among 26 State-Owned Enterprises (SOEs) during the 2023–2024 period, using secondary data obtained from annual reports and analyzed through a Common Effect Model regression. Internal control effectiveness is measured using an Internal Control Index, while the probability of fraudulent reporting is proxied by the Beneish M-Score. The findings reveal that internal controls, in aggregate, have a significant negative effect on the potential for financial statement fraud. At the component level, Risk Assessment, Information and Communication, and Monitoring show significant negative effects, whereas Control Environment and Control Activities do not exhibit significant influence. Moreover, the average Beneish M-Score indicates a tendency toward potential financial reporting fraud within the sampled SOEs.
Co-Authors Adhi Alfian Adjeng Kartika Rizkiana Ajeng Apridiyanti Anwar, Muhammad Khoirul Arif Satria Buana Handoko, Rangga Restu Damayanti, Rahayu Dinna Miftakhul Jannah Erika Handayani Ersa Tri Wahyuni Fauzi Purwa Nugraha Habieb Prasojo, Luqman Hamzah Ritchi Harry Suharman Helmi Naufal Rafdiansyah Irfani, Khansha Sindra Ismail, Ahmad Hafiz Jannah, Dinna Miftakhul Kharisma Setiono Larasati Sugianto Lestari, Sri Widi Mahri, Annisa Nanny Dewi Tanzil Rizki Amalia Rizki Amalia Tettet Fitrijanti Vina Octaviana Winarningsih, Srihadi Zaki, Muhammad Jawad