Analisis Deteksi Fraud dalam rangka Audit Investigatif oleh Aparat Pengawasan Intern Pemerintah pada Kota Malang

Penulis

DOI:

https://doi.org/10.30659/jai.14.2.156-175

Abstrak

Abstract

This study aims to describe fraud detection in the context of investigative audits by the Government Internal Audit using a fraud theory approach. This study was conducted using a qualitative method with a descriptive approach. Research data was collected through documentation and interviews with selected informants. The research was conducted at the Malang City Regional Inspectorate. An investigative audit with a fraud theory approach is conducted by fulfilling the predication to identify potential fraud, particularly indications of corruption. This process involves several steps: analyzing available data, creating a hypothesis, testing the hypothesis, and refining and mending the hypothesis. The study's findings indicate that the Malang City Regional Inspectorate has detected fraud through investigative audits based on the fraud theory approach. This has an impact on investigative auditing procedures in response to complaints and public reports. The Malang City Regional Inspectorate's whistleblowing system enhances investigative audits' efficiency, resulting in shorter timeframes and more streamlined procedures. This research is expected to contribute to the development of knowledge in auditing and serve as an alternative reference source for APIP regarding fraud detection strategies through investigative audits.

Keywords: Fraud; Qualitative Approach; Investigative Audit; Internal Supervisory

Abstrak

Penelitian ini berupaya untuk mendeskripsikan deteksi fraud dalam rangka audit investigatif oleh Aparat Pengawasan Intern Pemerintah dengan fraud theory approach. Penelitian ini dilakukan menggunakan metode kualitatif dengan pendekatan deskriptif. Pengumpulan data dilakukan melalui dokumentasi dan wawancara kepada informan. Situs penelitian ini yaitu Inspektorat Daerah Kota Malang. Audit investigatif dengan fraud theory approach dilakukan dengan memperhatikan pemenuhan predication untuk mengidentifikasi ada tidaknya fraud berupa indikasi korupsi dengan langkah-langkah yaitu analisis data, merumuskan sebuah hipotesis, menguji hipotesis, dan pembenahan hipotesis. Hasil penelitian menunjukkan bahwa Inspektorat Daerah Kota Malang telah melaksanakan deteksi fraud melalui audit investigatif berdasarkan fraud theory approach. Hal ini berdampak pada prosedur audit investigatif yang berasal dari pengaduan dan laporan masyarakat. Whistleblowing system pada Inspektorat Daerah Kota Malang mampu meningkatkan efisiensi berupa pelaksanaan audit investigatif yang lebih singkat secara waktu dan lebih ringkas secara prosedur. Penelitian ini diharapkan dapat membantu mengembangkan ilmu pengetahuan di bidang auditing dan sebagai sarana alternatif sumber rujukan bagi APIP tentang strategi mendeteksi fraud melalui audit investigatif.

Kata kunci: Fraud; Pendekatan Kualitatif; Audit Investigatif; Pengawas Internal

Biografi Penulis

  • Bhakti Prasetya Pratama, Universitas Brawijaya
    Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Unduhan

Diterbitkan

2026-03-13

Terbitan

Vol 14 No 2 (2025): Jurnal Akuntansi Indonesia

Bagian

Articles

Lisensi

Jurnal Akuntansi Indonesia is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License Creative Commons License


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