FORENSIC ACCOUNTING, DATA ANALYTICS, AND WHISTLEBLOWING SYSTEMS ON FRAUD DISCLOSURE IN BPKP RIAU
DOI:
https://doi.org/10.38076/x13f2122Kata Kunci:
Forensic accounting, data analytics, whistleblowing system, fraud disclosureAbstrak
This study aims to examine the influence of forensic accounting, data analytics, and whistleblowing systems on fraud detection at the BPKP Representative Office in Riau Province. The population of this study comprises all auditors at the BPKP Representative Office in Riau Province. Using a saturated sampling technique, 63 auditors were selected as the study sample. The data used were primary data obtained through the distribution of questionnaires, which were then analyzed using multiple linear regression. The dependent variable in this study is fraud detection, while the independent variables include forensic accounting, data analytics, and the whistleblowing system. The results indicate that forensic accounting influences fraud disclosure, meaning that the better auditors implement forensic accounting, the higher the level of fraud disclosure. Data analytics also significantly influences fraud disclosure, implying that the use of data analysis technology can support the identification and disclosure of fraud more effectively. Meanwhile, the whistleblowing system has a significant effect on fraud detection; thus, the more effective the reporting system implemented, the greater the likelihood that fraud can be detected quickly, accurately, and accountably.
Studi-studi sebelumnya melaporkan temuan yang tidak konsisten mengenai pengaruh akuntansi forensik, analitik data, dan sistem pelaporan pelanggaran pada pengungkapan kecurangan, khususnya dalam konteks lembaga audit internal pemerintah di Indonesia. Studi ini bertujuan untuk menguji pengaruh ketiga variabel tersebut pada pengungkapan kecurangan di Kantor Perwakilan BPKP Provinsi Riau. Pendekatan kuantitatif digunakan. Populasi terdiri dari 83 auditor di Kantor Perwakilan BPKP Provinsi Riau; teknik pengambilan sampel bertujuan diterapkan, yang menghasilkan 63 tanggapan yang dapat digunakan dari kuesioner. Data dianalisis menggunakan regresi linier berganda dengan SPSS versi 31. Temuan menunjukkan bahwa akuntansi forensik memiliki pengaruh positif dan signifikan pada pengungkapan kecurangan. Selanjutnya, sistem pelaporan pelanggaran memiliki pengaruh positif dan signifikan. Ketiga hipotesis diterima. Akuntansi forensik, analitik data, dan sistem pelaporan pelanggaran masing-masing memiliki pengaruh yang positif dan signifikan pada pengungkapan kecurangan. Peningkatan ketiga mekanisme ini secara kolektif dapat meningkatkan efektivitas deteksi kecurangan. BPKP dan lembaga audit internal pemerintah lainnya perlu memperkuat pelatihan forensik, memperluas penggunaan teknologi analitik data, dan meningkatkan kredibilitas sistem pelaporan pelanggaran mereka. Penelitian di masa mendatang harus memperluas cakupan populasi dan mencakup variabel tambahan seperti independensi auditor dan budaya organisasi.
Referensi
ACFE. (2020). Report to the nations on occupational fraud and abuse. Association of Certified Fraud Examiners. https://legacy.acfe.com/report-to-the-nations/2020/
ACFE. (2022). Occupational fraud 2022: A report to the nations. Association of Certified Fraud Examiners. https://legacy.acfe.com/report-to-the-nations/2022/
Achmad, F. A., & Galib, S. (2022). Pengaruh red flags, independensi, dan skeptisme profesional terhadap kemampuan auditor dalam mendeteksi fraud: Studi empiris pada KAP di Jakarta Selatan. Jurnal Ilmiah Akuntansi Kesatuan, 10(2), 379–392. https://doi.org/10.37641/jiakes.v10i2.1420
Achyarsyah, P., & Rani, M. (2021). Pengaruh akuntansi forensik dan audit investigatif terhadap pengungkapan kecurangan pelaporan keuangan (Studi pada Badan Pemeriksa Keuangan Republik Indonesia). AkunNas: Jurnal Akuntansi, 17(2), 107–131.
Albawwat, I., & Frijat, Y. A. (2021). An analysis of auditors' perceptions towards artificial intelligence and its contribution to audit quality. Accounting, 7(4), 755–762.
Ardianysah. (2023). The effectiveness of forensic accounting in fraud detection at BPKP Riau. Jurnal Akuntansi Forensik, 5(1), 12–25.
Balios, D., Kotsilaras, P., Eriotis, N., & Vasiliou, D. (2020). Big data, data analytics and external auditing. Journal of Modern Accounting and Auditing, 16(5), 211–219. https://doi.org/10.17265/1548-6583/2020.05.002
Claudiastuti, A. (2023). Pengaruh mitigasi akuntansi forensik dan integrasi teknologi big data terhadap deteksi kecurangan internal. Jurnal Ekonomi Trisakti, 3(2), 3415–3424. http://dx.doi.org/10.25105/jet.v3i2.18132
Damayanty, D. M. (2023). Pengaruh pengendalian internal dan whistleblowing system terhadap pengungkapan fraud pada Perwakilan BPKP Provinsi Jawa Barat. Skripsi. Universitas Komputer Indonesia.
Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly, 13(3), 319–340. https://doi.org/10.2307/249008
Dewi, F. S., & Dewayanto, T. (2024). Peran big data analytics, machine learning, dan artificial intelligence dalam pendeteksian financial fraud: A systematic literature review. Diponegoro Journal of Accounting, 13(3), 1–15.
Dyck, A., Morse, A., & Zingales, L. (2020). How pervasive is corporate fraud? Review of Accounting Studies, 25(3), 1–34. https://doi.org/10.1007/s11142-022-09738-5
Fay, R. G., & Negangard, E. M. (2017). Manual journal entry testing: Data analytics and the risk of fraud. Journal of Accounting Education, 38, 37–49. https://doi.org/10.1016/j.jaccedu.2016.12.004
Ghavami, P. (2020). Big data analytics methods: Analytics techniques in data mining, deep learning and natural language processing (2nd ed.). De Gruyter.
Hanie, U. (2024). Pengaruh audit internal dan whistleblowing system terhadap pengungkapan fraud. Jurnal Akuntansi Kontemporer, 8(2), 55–70.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Khatimah, H. (2024). Pengaruh akuntansi forensik dan audit investigatif terhadap pengungkapan fraud pada BPKP Sulawesi Selatan. Jurnal Akuntansi dan Keuangan, 12(2), 100–115. https://doi.org/10.56750/csej.v7i4.1023
KNKG. (2008). Pedoman sistem pelaporan pelanggaran (whistleblowing system). Komite Nasional Kebijakan Governance.
Kuntadi, C., DeviAina, Z., Rakhmanita, G., & Handayani, W. (2022). Influence power, governance, and compensation against corruption. Scholars Bulletin. 8(5). https://doi.org/10.36348/sb.2022.v08i05.002
Kusumosari, L., & Solikhah, B. (2021). Analisis kecurangan laporan keuangan melalui fraud hexagon theory. Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan. 4(3), 753–767. https://doi.org/10.32670/fairvalue. v4i3.735
Maisaroh, P., & Nurhidayati, M. (2021). Pengaruh komite audit, good corporate governance dan whistleblowing system terhadap fraud bank umum syariah di Indonesia periode 2016–2019. Etihad: Journal of Islamic Banking and Finance, 1(1), 23–60. https://doi.org/10.21154/etihad.v1i1.2752
Muhyidin, A., Nurfauziah, F. L., & Suharti, S. (2025). An effective whistleblowing system model for regional inspectorates: A qualitative study in fraud prevention. Journal of Accounting Auditing and Business, 8(2), Article 2.
Oktaviani, R. Y., Puspitasari, D. P., & Samsiah, S. (2024). Pengaruh kompetensi aparatur, whistleblowing system, kesadaran anti-kecurangan dan ethical climate terhadap pencegahan kecurangan: Studi kasus pada Perwakilan BPKP Provinsi Riau. Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi, 2(12), 1182–1194.
Pamungkas, W., & Jaeni (2022). Pengaruh akuntansi forensik, audit investigatif, independensi, dan skeptisme profesional terhadap pengungkapan fraud (Studi pada BPKP perwakilan Jawa Tengah). Kompak: Jurnal Ilmiah Komputerisasi Akuntansi, 15(1), 99–109. https://doi.org/10.51903/kompak.v15i1.622
Pramudyastuti, O. L., Rani, U., Nugraheni, A. P., & Susilo, G. F. A. (2021). Pengaruh penerapan whistleblowing system terhadap tindak kecurangan dengan independensi sebagai moderator. Jurnal Ilmiah Akuntansi, 6(1), 88–102. https://doi.org/10.23887/jia.v6i1.32335
Prasetyo, D. E., Wulandari, G. A. A., Meini, Z., & Fauziah. (2023). Identifikasi fraud dalam pemeriksaan internal melalui data analytics. Equity: Jurnal Ekonomi, Manajemen, Akuntansi, 26(1), 78–98. https://doi.org/10.34209/equ.v26i1.7418
Prasetiyo, Y., Paramitha, D., Riyani, E. I., & Mubarok, F. (2023). Integrasi penerapan akuntansi forensik dan audit investigatif dalam mendeteksi fraud: Studi literatur. Jurnal Buana Akuntansi. 8(1), 16–29. https://doi.org/10.36805/akuntansi.v8i1.3062
Putri, I. M., Marta, M., & Machdar, N. M. (2024). Pengaruh pemanfaatan teknologi informasi, whistleblowing system, dan peran audit investigatif terhadap pengungkapan fraud. Profit: Jurnal Manajemen, Bisnis, dan Akuntansi, 3(3), 28–46. https://doi.org/10.58192/profit.v3i3.2159
Sidauruk, D. L. (2024). Data analytics in fraud prevention and detection by government internal supervisory apparatuses at ministries/institutions/local governments: A mixed-method study. Asia Pacific Fraud Journal, 9(2), 33–48. http://doi.org/10.21532/apfjournal.v9i2.340
Sihombing, K. S., & Rahardjo, S. N. (2014). Analisis fraud diamond dalam mendeteksi financial statement fraud: Studi empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2010–2012. Skripsi. Fakultas Ekonomika dan Bisnis, Universitas Diponegoro.
Singleton, T. W., & Singleton, A. J. (2010). Fraud auditing and forensic accounting (4th ed.). John Wiley & Sons.
Siregar, A., & Surbakti, A. S. (2019). Analisis pengaruh whistleblowing system dan rapat komite audit terhadap jumlah kecurangan. BALANCE: Jurnal Akuntansi, Auditing, dan Keuangan, 16(1), 41–61. https://doi.org/10.25170/balance.v16i1.1286
Srikandhi, M. F., & Suryandari, D. (2020). Audit quality moderates the effect of independent commissioners, audit committee, and whistleblowing system on the integrity of financial statement. Accounting Analysis Journal, 9(3), 186–192. https://doi.org/10.15294/aaj.v9i3.41625
Tang, J., & Karim, K. E. (2019). Financial fraud detection and big data analytics: Implications on auditors' use of fraud brainstorming session. Managerial Auditing Journal, 34(3), 324–337. https://doi.org/10.1108/MAJ-01-2018-1767
Vousinas, G. L. (2019). Advancing theory of fraud: The S.C.O.R.E. model. Journal of Financial Crime, 26(1), 372–381. https://doi.org/10.1108/JFC-12-2017-0128
Zheng, X., Abdul Hamid, M. A., & Hou, Y. (2024). Data mining algorithm in the identification of accounting fraud by smart city information technology. Heliyon, 10(14), e30048. https://doi.org/10.1016/j.heliyon. 2024.e30048
Unduhan
Diterbitkan
Terbitan
Bagian
Lisensi
Hak Cipta (c) 2026 Jihan Azrinaziha, Rita Anugerah, Supriono
Artikel ini berlisensi Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
This work is licensed under a Creative Commons Attribution 4.0 International License.
