Determinan Efektivitas Audit Internal BPKP dalam Pencegahan dan Deteksi Kecurangan
Abstract
Tujuan Penelitian: Penerapan audit berbasis risiko dan teknologi audit belum sepenuhnya mampu menjawab persoalan efektivitas audit internal di sektor publik. Penelitian ini bertujuan menguji pengaruh Risk-Based Internal Audit (RBIA), penerapan teknologi informasi, dan objektivitas auditor terhadap efektivitas audit internal BPKP dalam pencegahan dan deteksi kecurangan.
Metode Penelitian: Penelitian menggunakan pendekatan kuantitatif kausal. Populasi mencakup 4.633 auditor BPKP, dengan sampel minimum 87 responden berdasarkan inverse square root method. Data diperoleh dari 143 responden melalui kuesioner dan dianalisis menggunakan SEM-PLS dengan SmartPLS, meliputi evaluasi model pengukuran, model struktural, pengujian hipotesis one-tailed, dan PLSpredict.
Originalitas/Novelty: Penelitian ini menempatkan efektivitas audit internal dalam pencegahan dan deteksi kecurangan sebagai konstruk yang independen dari kualitas audit. Konstruk ini dijelaskan melalui integrasi Teori Keagenan, Three Lines Model, dan Task-Technology Fit yang menekankan ketepatan sasaran pengawasan, keluasan bukti audit, dan kredibilitas penilaian auditor pada institusi dengan fungsi assurance dan pembinaan.
Hasil Penelitian: Hasil menunjukkan bahwa RBIA, penerapan teknologi informasi, dan objektivitas auditor berpengaruh positif signifikan terhadap efektivitas audit internal. Model menjelaskan 53,1% variasi efektivitas audit internal dan memiliki daya prediksi yang baik.
Implikasi: Secara teoretis, efektivitas monitoring ditentukan oleh ketepatan sasaran dan kredibilitas informasi audit, bukan oleh keberadaan fungsi pengawasan semata. Secara praktis, BPKP perlu menautkan program pengawasan tahunan pada peta risiko kecurangan, mengarahkan investasi teknologi pada penugasan yang buktinya bersifat elektronik, serta memisahkan penugasan pembinaan dari penugasan assurance atas entitas yang sama.
Research Objective: The application of risk-based auditing and audit technology has not fully addressed the persistent challenge of internal audit effectiveness in the public sector. This study examines the influence of Risk-Based Internal Audit (RBIA), the application of information technology, and auditor objectivity on the effectiveness of internal audit conducted by BPKP in preventing and detecting fraud.
Research Method: This study employs a quantitative causal approach. The population comprises 4,633 BPKP auditors, with a minimum sample size of 87 respondents determined using the inverse square root method. Data were collected from 143 respondents through a questionnaire and analyzed using SEM-PLS with SmartPLS, encompassing the evaluation of the measurement model, the structural model, one-tailed hypothesis testing, and PLSpredict.
Originality/Novelty: This study positions the effectiveness of internal audit in preventing and detecting fraud as a construct independent of audit quality. This construct is elaborated through the integration of Agency Theory, the Three Lines Model, and Task-Technology Fit, emphasizing the precision of oversight targeting, the comprehensiveness of audit evidence, and the credibility of auditor judgment within institutions that carry out both assurance and advisory functions.
Research Results: The findings indicate that RBIA, the application of information technology, and auditor objectivity each exert a significant positive influence on the effectiveness of internal audit. The model explains 53.1% of the variance in internal audit effectiveness and demonstrates strong predictive power.
Implications: Theoretically, the effectiveness of monitoring is determined by the precision of oversight targeting and the credibility of audit information, rather than by the mere existence of an oversight function. Practically, BPKP needs to align its annual oversight program with the fraud risk map, direct technology investment toward assignments involving electronic evidence, and separate advisory engagements from assurance engagements over the same entity.
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DOI: https://doi.org/10.30596/jakk.v9i2.31216
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