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Abstract
Responding to fraud cases that arise in the field of higher education, it is crucial to take action to prevent fraud through the implementation of risk management in the implementation of the institution's business processes, with reference to Government Regulation No. 60 of 2008 and Education and Culture Regulation No. 66 of 2015. Based on the survey results presented in the 2019 Report to the Nations, the Association of Certified Fraud Examiners (ACFE), an international organization, shows attention to fraud prevention in various sectors. The survey results show that in terms of education, the majority of fraud perpetrators are Bachelor-level college graduates with a percentage of 73.2% (Association of Certified Fraud Examiners Indonesia, 2019). Furthermore, there are graduates with a Master's level reaching 17.2%, followed by diploma graduates 4.6%, then high school graduates 4.2%, and finally doctoral students 0.8%. The research data was collected through distributing questionnaires to targeted respondents, namely internal auditors in the internal control system section in LLDIKTI IV area universities. The questionnaires in this study were distributed with a total of 80 samples from 253 available questionnaires. The results of the study using multiple linear regression models show that internal auditors have no significant effect that can be proven through this study, and the effectiveness of internal control also does not show a significant effect in the researcher.
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References
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- Association of Certified Fraud Examiners Indonesia. (2019). Survei Fraud Indonesia 2019. Indonesia Chapter #111, 53(9), 1–76. https://acfe-indonesia.or.id/survei-fraud-indonesia/
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References
Arikunto, S., 2013. Suharsimi. 2010. Prosedur Penelitian Suatu Pendekatan Praktik.
Association of Certified Fraud Examiners Indonesia. (2019). Survei Fraud Indonesia 2019. Indonesia Chapter #111, 53(9), 1–76. https://acfe-indonesia.or.id/survei-fraud-indonesia/
Ghozali, I. (2016). Aplikasi analisis multivariate dengan program IBM SPSS 23. Semarang: BPFE Universitas Diponegoro.
Irsutami, I., & Ryansyah, A. (2023). Pengaruh Internal Audit dan Efektivitas Pengendalian Internal Terhadap Kemampuan Deteksi Kecurangan (Fraud) pada Perguruan Tinggi Indonesia. JURNAL AKUNTANSI, EKONOMI Dan MANAJEMEN BISNIS, 11(1), 114–121. https://doi.org/10.30871/jaemb.v11i1.5142
Kamal, A. K. X. D. R. M. (2023). Kasus Korupsi di Perguruan Tinggi Libatkan Petinggi Universitas. Lintas Parlemen. https://www.lintasparlemen.com/mustafa-kamal-kecewa-kasus-korupsi-di-perguruan-tinggi-libatkan-petinggi-universitas/
Kemenkeui.g. (2008). sistem pengendalian internal. Kemenkeui.Go.Id. https://jdih.kemenkeu.go.id/fulltext/2008/60tahun2008pp.htm
Korompis, S. N., Saerang, D. P. E., & Morasa, J. (2018). Pengaruh Moralitas Individu, Asimetri Informasi, dan Keefektifan Pengendalian Internal Terhadap Kecenderungan Kecurangan (Fraud) Berdasarkan Persepsi Pada Badan Pengelola Keuangan dan Barang Milik Daerah Provinsi Sulawesi Utara. Jurnal Riset Akuntansi Dan Auditing “Goodwill,” 9(1), 29–36. https://doi.org/10.35800/jjs.v9i1.18950
Lestari, Y. A., & Bernawati, Y. (2020). Efektifitas Peran Internal Audit Dalam Mencegah Dan Mendeteksi Kecurangan. Jurnal Akuntansi Dan Pajak, 20(2), 189–196. https://doi.org/10.29040/jap.v20i2.740
Lldikti4. (2021). rencana strategis. Lldikti4.or.Id. https://www.lldikti4.or.id/wp-content/uploads/2021/08/RENSTRA-LLDIKTI-WILAYAH-IV-2020-2024-EVALUASI.pdf
Murdock, D. H. (2018). Association of Certified Fraud Examiners (ACFE). Auditor Essentials, 7–10. https://doi.org/10.1201/9781315178141- 3
Nisak, I. A., & Rochayatun, S. (2023). Role of Internal Audit, Fraud Detection, and Prevention in Universities: A Literature Review. Dialektika : Jurnal Ekonomi Dan Ilmu Sosial, 8(1), 63–71. https://doi.org/10.36636/dialektika.v8i1.1800
Nurdin, I., & Hartati, S. (2019). Metodologi Penelitian Sosial.
Rafsanjani, A. Q., Purnamasari, P., & Maemunah, M. (2022). Pengaruh Peran Auditor Internal dan Sistem Pengendalian Internal terhadap Pencegahan Kecurangan. Bandung Conference Series: Accountancy, 2(2), 986–993. https://doi.org/10.29313/bcsa.v2i2.2827
Rahman, Karlina Ghazalah. "Sistem Pengendalian Internal Dan Peran Audit Internal Terhadap Pencegahan Kecurangan." Bongaya Journal for Research in Accounting (BJRA) 3.1 (2020): 20-27.