Pengaruh Pengendalian Internal, Akuntansi Forensik, dan Audit Investigasi terhadap Pencegahan Fraud Pada Bank dalam Pengawasan BPK Ri

Authors

  • Elvira Maharani Universitas Padjajaran, Indonesia
  • Tettet Fitrijanti Universitas Padjajaran, Indonesia
  • Sri Mulyani Universitas Padjajaran, Indonesia

DOI:

https://doi.org/10.31004/jptam.v8i1.12460

Keywords:

Pengendalian Internal, Akuntansi Forensik, Audit Investigasi, Fraud, BPK RI

Abstract

Penelitian ini membicarakan dampak dari pengendalian internal, akuntansi forensik, dan audit investigasi dalam mencegah kecurangan di bank yang berada di bawah pengawasan Badan Pemeriksa Keuangan Republik Indonesia (BPK RI). Dalam menghadapi risiko kecurangan, pengendalian internal yang efektif dan teknologi keamanan menjadi sangat penting, termasuk akuntansi forensik yang membantu mendeteksi potensi kecurangan melalui analisis mendalam. Peran audit investigasi juga signifikan dalam mengungkap dan mengatasi tindakan penipuan. Melalui studi literatur dan analisis data sekunder, ditemukan bahwa pelatihan karyawan, pemisahan tugas, dan evaluasi berkelanjutan terhadap sistem pengendalian internal dapat mendukung efektivitas pencegahan kecurangan. Hasil penelitian ini diharapkan dapat memberikan pemahaman lebih dalam bagi BPK RI dan bank-bank di bawah pengawasannya, serta menjadi dasar untuk mengembangkan kebijakan pencegahan kecurangan yang lebih kokoh di sektor perbankan Indonesia.

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Published

06-01-2024

How to Cite

Maharani, E., Fitrijanti, T., & Mulyani, S. (2024). Pengaruh Pengendalian Internal, Akuntansi Forensik, dan Audit Investigasi terhadap Pencegahan Fraud Pada Bank dalam Pengawasan BPK Ri. Jurnal Pendidikan Tambusai, 8(1), 753–764. https://doi.org/10.31004/jptam.v8i1.12460

Issue

Vol. 8 No. 1 (2024): April 2024

Section

Articles of Research

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