(Universitas Muhammadiyah Surakarta, Indonesia)
(2) Fatchan Achyani
(Universitas Muhammadiyah Surakarta, Indonesia)*Corresponding author
AbstractThis study aims to examine the effect of forensic accounting and investigative auditing on fraud prevention and detection, with the effectiveness of internal control systems as a moderating variable at the Financial and Development Supervisory Agency (BPKP) of Central Java Province. This study uses a quantitative approach. The population in this study consisted of BPKP auditors in Central Java Province, with a total of 60 respondents selected using purposive sampling. The data used in this study was primary data collected by distributing questionnaires. Data analysis used the Structural Equation Modeling (SEM) method through the Partial Least Square (PLS) and Moderated Regression Analysis (MRA) approaches with the SmartPLS Version 4 software application. The results showed that forensic accounting had no effect on fraud prevention and detection, while investigative auditing had a positive and significant effect. The effectiveness of internal control systems was unable to moderate the influence of forensic accounting and investigative auditing on fraud prevention and detection.
KeywordsForensic Accounting; Investigative Auditing; Internal Control System Effectiveness; Fraud Prevention and Detection
|
DOIhttps://doi.org/10.33122/ejeset.v6i2.1305 |
Article metricsAbstract views : 30 |
Cite |
References
Adelia Putri, Thresia Agnes Monica Simarmata, & Mayang Murni. (2024). Literatur Review: Peran Penting Audit Investigatif Professional Judgment, Dan Whistleblower Terhadap Pengungkapan Fraud. Kajian Ekonomi Dan Akuntansi Terapan, 1(2), 91–105. Https://Doi.Org/10.61132/Keat.V1i2.131
Akhtar, M., Kartini, K., & Damayanti, R. A. (2022). Pengaruh Audit Internal Dan Efektivitas Pengendalian Internal Terhadap Pendeteksian Kecurangan (Fraud). Akrual: Jurnal Bisnis Dan Akuntansi Kontemporer, 132–142. Https://Doi.Org/10.26487/Akrual.V15i2.21728
Anggoe, M., & Reskino, R. (2023). Pengaruh Pengendalian Internal, Whistleblowing System, Dan Komitmen Organisasi Terhadap Pencegahan Kecurangan Dengan Moralitas Individu Sebagai Variabel Moderasi. Jurnal Akuntansi Trisakti, 10(1), 31–50. Https://Doi.Org/10.25105/Jat.V10i1.15818
Ardiansyah, S. S. (2023). Pengaruh Whistleblowing, Akuntansi Forensik Dan Audit Investigasi Dalam Mendeteksi Fraud (Studi Pada Perwakilan Bpkp Provinsi Riau). Jurnal Kajian Akuntansi Dan Auditing, 19(2), 106–120. Https://Jkaa.Bunghatta.Ac.Id/Index.Php/Jkaa/Article/View/111
Astuty, H. A. (2019). Pengaruh Pengendalian Intern, Etika Auditor, Dan Good Corporate Governance Terhadap Pencegaha Fraud Pt. Inalum. Pengaruh Pengendalian Intern, Etika Auditor, Dan Good Corporate Governance Terhadap Pencegaha Fraud Pt. Inalum.
Chafif. (2025). Pengaruh Pengendalian Internal Terhadap Pencegahan Kecurangan Dengan Moralitas Individu Sebagai Variabel Moderasi. Akuisisi : Jurnal Akuntansi, 21(01), 235–245.
Dianto, A. (2023). Pengaruh Akuntansi Forensik, Audit Investigatif, Professional Judgment, Dan Whistleblower Terhadap Pengungkapan Fraud. Jurnal Akuntansi Neraca, 1(2), 11–23. Https://Doi.Org/10.59837/Jan.V1i2.7
Fauziah, N., & Amalia, D. (2024). Sistem Pengendalian Internal Penerimaan Kas Studi Kasus Pada Rumah Sakit Abc. Journal Of Management And Bussines (Jomb), 6(1), 231–241. Https://Doi.Org/10.31539/Jomb.V6i1.7048
Hair, J., & Alamer, A. (2022). Partial Least Squares Structural Equation Modeling (Pls-Sem) In Second Language And Education Research: Guidelines Using An Applied Example. Research Methods In Applied Linguistics, 1(3), 1–16. Https://Doi.Org/10.1016/J.Rmal.2022.100027
Pratopo, W. (2023). Pengaruh Sistem Pelaporan Pelanggaran Dan Sistem Pengendalian Internal Terhadap Pencegahan Kecurangan. Pengaruh Sistem Pelaporan Pelanggaran Dan Sistem Pengendalian Internal Terhadap Pencegahan Kecurangan.
Prayitno, A., & Sinosi, S. M. (2024). Peran Pengendalian Internal Berbasis Teknologi Dalam Mendukung Akuntansi Forensik Untuk Mendeteksi Fraud Di Era Digital. Economics And Digital Business Review, 5.
Rashinta. (2021). Pengaruh Sistem Pelaporan Pelanggaran Dan Sistem Pengendalian Internal Terhadap Pencegahan Kecurangan. Journal Of Economics And Business Ubs, 32(3), 167–186.
Roffia, P., & Poffo, M. (2025). Revisiting The Fraud Triangle In Corporate Frauds: Towards A Polygon Of Elements. Journal Of Risk And Financial Management, 18(3). Https://Doi.Org/10.3390/Jrfm18030156
Rohmah, S., Setiawati, E., Chairuddin, S., Aditama, R., Mahakam, U. W. G., & Widyaiswara, U. (2023). Pengaruh Akuntansi Forensik, Whistleblowing System Dan Audit Investigasi Dalam Pengungkapan Fraud (Studi Kasus Pada Inspektorat Daerah Provinsi Kalimantan Timur Dan Inspektorat Daerah Kota Samarinda). In Nusantara Innovation Journal (Vol. 2, Issue 2).
Sari, W. N., Fitriani, D., Wulandari, I. W., Mutiara, R., Fitriandinni, N., & Ratnawati, T. (2023). Studi Literatur : Audit Investigasi. Jura : Jurnal Riset Akuntansi, 1(3), 1–13. Https://Doi.Org/10.54066/Jura-Itb.V1i2
Siahaan, I. F. M., & Suryaningrum, D. H. (2024). Prosedur Audit Investigasi Dalam Mengungkap Tindakan Fraud Di Pt Xyz Oleh Kap Jas. Small Business Accounting Management And Entrepreneurship Review, 4(2), 24–34. Https://Doi.Org/10.61656/Sbamer.V4i2.223
Sofyani, H. (2025a). Penggunaan Teknik Partial Least Square (Pls) Dalam Riset Akuntansi Berbasis Survei. Reviu Akuntansi Dan Bisnis Indonesia, 9(1), 80–94. Https://Doi.Org/10.18196/Rabin.V9i1.26199
Sofyani, H. (2025b). Penggunaan Teknik Partial Least Square (Pls) Dalam Riset Akuntansi Berbasis Survei. Reviu Akuntansi Dan Bisnis Indonesia, 9(1), 80–94. Https://Doi.Org/10.18196/Rabin.V9i1.26199
Stenly. (2024). Pengaruh Sistem Pengendalian Internal, Whistleblowing System Dan Good Corporate Governance Terhadap Pencegahan Fraud Dengan Moralitas Individu Sebagai Variabel Moderasi (Studi Empiris Pada Bank Di Kota Ambon) Stenly. Jurnal Akuntansi, 32(3), 167–186.
Suasri, E., Rininda, B. P., Amelia, N., Lestari, A., Amelia, D., & Utami, A. (2025). Pengaruh Sistem Pengendalian Internal, Whistleblowing System Terhadap Pencegahan Fraud Dengan Moralitas Individu Sebagai Variabel Moderasi The Influence Of Internal Control Systems And Whistleblowing Systems On Fraud Prevention With Individual Morality As A Moderating Variable. Monex-Journal Of Accounting Research, 14(1).
Sugiyono. (2016). Metode Penelitian Kuantitatif, Kuliatatif, Dan R&D (Bandung: Alfabeta, 2023). In Educacao E Sociedade (Vol. 1, Issue 1, Pp. 1689–1699). Http://Www.Biblioteca.Pucminas.Br/Teses/Educacao_Pereiraas_1.Pdf%0ahttp://Www.Anpocs.Org.Br/Portal/Publicacoes/Rbcs_00_11/Rbcs11_01.Htm%0ahttp://Repositorio.Ipea.Gov.Br/Bitstream/11058/7845/1/Td_2306.Pdf%0ahttps://Direitoufma2010.Files.Wordpress.Com/2010/
Sukma, A. (2023). Pengaruh Whistleblowing, Akuntansi Forensik Dan Audit Investigasi Dalam Mendeteksi Fraud (Studi Pada Perwakilan Bpkp Provinsi Riau). Pengaruh Whistleblowing, Akuntansi Forensik Dan Audit Investigasi Dalam Mendeteksi Fraud (Studi Pada Perwakilan Bpkp Provinsi Riau).
Widjanarko, Putr, A. P., Fatwara, M. D., & Nurdiana, D. (2019). Pengaruh Pengendalian Internal, Etika Auditor, Dan Good Corporate Governance Terhadap Pencegahan Fraud Pt Inalum. Jurnal Akuntansi Dan Keuangan Kontemporer (Jakk), 2(1), 52–68.
Refbacks
- There are currently no refbacks.
Copyright (c) 2026 Ayu Ningtyas Dwi Prasasti, Fatchan Achyani
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Electronic Journal of Education, Social Economics and Technology (eJESET)
ISSN 2723-6250 (Online)
Published by the SAINTIS Publishing
Homepage: http://ejeset.saintispub.com
Editor E-mail : ; editor.ejeset@gmail.com
Editorial Office Address:
