Akuntansi Pajak dan Kebijakan Ekonomi Digital
Vol. 1 No. 2 (2024): Mei: Akuntansi Pajak dan Kebijakan Ekonomi Digital

Faktor-Faktor Yang Mempengaruhi Pendeteksian Kecurangan: Risiko Audit, Teknik-Teknik Audit Investigatif dan Whistleblowing Sistem

Desi Fitria (Universitas Islam Negeri Raden Intan Lampung)
Cris Kuntadi (Universitas Bhayangkara Jakarta Raya)
Citra Etika (Universitas Islam Negeri Raden Intan Lampung)

Article Info

Publish Date
27 Apr 2024

Abstract

Basically, minimizing fraud can be done by detecting fraud, but reducing fraud alone is not enough. Therefore, it is necessary to detect fraud. This article reviews research on factors that influence fraud detection, namely Audit Risk, Investigative Audit Techniques, Whistleblowing Systems. The purpose of this literature review is to develop hypotheses about the influence between variables for use in further research. The results of this literature research are that the science of Internal Control, Whistleblowing Systems, and internal audit have an influence on fraud prevention. This means that the better the knowledge of Audit Risk, Investigative Whistleblowing System Audit Techniques, that one has, the better the implementation in preventing fraud.

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Journal Info
Akuntansi Pajak dan Kebijakan Ekonomi Digital
Website

Abbrev

APKE

Publisher

Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Subject

Economics, Econometrics & Finance

Description

Akuntansi Pajak dan Kebijakan Ekonomi Digital (APKE) diterbitkan oleh Asosiasi Riset Ekonomi dan Akuntansi Indonesia. Jurnal ini terbit 4 kali dalam setahun yaitu pada bulan Februari, Mei, Agustus, November. Akuntansi Pajak dan Kebijakan Ekonomi Digital (APKE) adalah untuk mendiseminasikan, ...