URGENSI PEMERIKSAAN AUDIT DALAM MENGUNGKAP PRAKTIK FRAUD PADA LAPORAN KEUANGAN PERUSAHAAN
DOI:
https://doi.org/10.26486/jramb.v10i2.4577Abstract
Laporan keuangan yang andal merupakan fondasi utama bagi pengambilan keputusan ekonomi. Namun, praktik fraud yang dilakukan oleh pihak internal perusahaan kerap mengaburkan transparansi informasi keuangan. Audit dipandang sebagai instrumen penting dalam mendeteksi dan mencegah kecurangan tersebut. Penelitian ini bertujuan untuk mengkaji secara sistematis peran audit dalam mengungkap praktik fraud melalui pendekatan Systematic Literature Review (SLR). Data dikumpulkan dari 20 artikel ilmiah terbitan 2021–2025 yang diperoleh dari database seperti Scopus, DOAJ, dan Google Scholar, dengan proses seleksi mengikuti alur PRISMA. Hasil penelitian menunjukkan bahwa efektivitas audit dalam mendeteksi fraud dipengaruhi oleh beberapa faktor utama, yaitu kompetensi auditor, tingkat independensi, pemanfaatan teknologi audit, kualitas sistem pengendalian internal perusahaan, serta kolaborasi antara auditor internal dan eksternal. Pembahasan mengungkap bahwa meskipun auditor memiliki peran strategis, mereka juga dihadapkan pada berbagai keterbatasan seperti tekanan manajemen, keterbatasan sumber daya, dan kompleksitas skema fraud modern. Penelitian ini menyimpulkan bahwa perbaikan sistem audit secara menyeluruh, peningkatan kapasitas auditor, serta dukungan kelembagaan dan teknologi menjadi syarat penting dalam memperkuat peran audit sebagai garda terdepan dalam pencegahan fraud. Studi ini menegaskan perlunya reformasi kurikulum pendidikan auditor, penguatan regulasi independensi audit oleh otoritas, serta distribusi akses teknologi audit yang lebih merata, khususnya bagi KAP skala menengah di Indonesia
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