Efektifitas Peran Internal Audit Dalam Mencegah Dan Mendeteksi Kecurangan
Keywords:
Fraud, Internal Auditor, Role Effectiveness.Abstract
References
Abbasi, A., Albrecht, C., Vance, A., dan Hansen, J. (2012). Metafraud: A meta-learning framework for detecting financial fraud. Mis Quarterly, 36(4).
Abbott, L. J., Daugherty, B., Parker, S., dan Peters, G. F. (2016). Internal audit quality and financial reporting quality: The joint importance of independence and competence. Journal of Accounting Research, 54(1), 3-40.
Ahmad, N., Othman, R., Othman, R., dan Jusoff, K. (2009). The effectiveness of internal audit in Malaysian public sector. Journal of Modern Accounting and Auditing, 5(9), 53.
Al-Jabali, M. A., Abdalmanam, O., dan Ziadat, K. N. (2011). Internal audit and its role in corporate governance. Middle Eastern Finance and Economics, 11(11), 163-164.
Al-Twaijry, A. A., Brierley, J. A., dan Gwilliam, D. R. (2003). The development of internal audit in Saudi Arabia: an institutional theory perspective. Critical Perspectives on Accounting, 14(5), 507-531.
Alqudah, H. M., Amran, N. A., dan Hassan, H. (2019). Factors affecting the internal auditors’ effectiveness in the Jordanian public sector. EuroMed Journal of Business.
Alzeban, A., dan Gwilliam, D. (2014). Factors affecting the internal audit effectiveness: A survey of the Saudi public sector. Journal of International Accounting, Auditing and Taxation, 23(2), 74-86.
Chambers, A. D., dan Odar, M. (2015). A new vision for internal audit. Managerial Auditing Journal, 30(1), 34-55.
Chang, Y.-T., Chen, H., Cheng, R. K., dan Chi, W. (2019). The impact of internal audit attributes on the effectiveness of internal control over operations and compliance. Journal of Contemporary Accounting & Economics, 15(1), 1-19.
Chariri, A. (2009). Landasan filsafat dan metode penelitian kualitatif.
Cohen, A., dan Sayag, G. (2010). The effectiveness of internal auditing: an empirical examination of its determinants in Israeli organisations. Australian Accounting Review, 20(3), 296-307.
Dennis, M. R., dan Kunkel, A. D. (2004). Perceptions of men, women, and CEOs: The effects of gender identity. Social Behavior and Personality: an international journal, 32(2), 155-171.
Dittenhofer, M. (2001). Internal auditing effectiveness: an expansion of present methods. Managerial Auditing Journal, 16(8), 443-450.
Free, C. (2015). Looking through the fraud triangle: A review and call for new directions. Meditari Accountancy Research, 23(2), 175-196.
Glover, H. D., dan Aono, J. Y. (1995). Changing the model for prevention and detection of fraud. Managerial Auditing Journal, 10(5), 3-9.
Halbouni, S. S., Obeid, N., dan Garbou, A. (2016). Corporate governance and information technology in fraud prevention and detection: Evidence from the UAE. Managerial Auditing Journal, 31(6/7), 589-628.
Hardies, K., Breesch, D., dan Branson, J. (2015). The female audit fee premium. Auditing: A Journal of Practice & Theory, 34(4), 171-195.
Hazami-Ammar, S. (2019). Internal auditors’ perceptions of the function’s ability to investigate fraud. Journal of Applied Accounting Research.
Ittonen, K., Vähämaa, E., dan Vähämaa, S. (2013). Female auditors and accruals quality. Accounting Horizons, 27(2), 205-228.
Jensen, M. C., dan Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of financial economics, 3(4), 305-360.
Kabuye, F., Nkundabanyanga, S. K., Opiso, J., dan Nakabuye, Z. (2017). Internal audit organisational status, competencies, activities and fraud management in the financial services sector. Managerial Auditing Journal, 32(9), 924-944.
Law, P. (2011). Corporate governance and no fraud occurrence in organizations: Hong Kong evidence. Managerial Auditing Journal, 26(6), 501-518.
Moeller, R. R. (2016). Brink’s Modern Internal Auditing: A Common Body of Knowledge. John Willey & Sons. Inc.. Hoboken, New Jersey.
Munteanu, V., dan Zaharia, D. L. (2014). Current trends in internal audit. Procedia-Social and Behavioral Sciences, 116, 2239-2242.
Oussii, A. A., dan Klibi, M. F. (2019). Does the chief audit executive gender matter to internal audit effectiveness? Evidence from Tunisia. African Journal of Economic and Management Studies.
Rezaee, Z. (2005). Causes, consequences, and deterence of financial statement fraud. Critical Perspectives on Accounting, 16(3), 277-298.
Seol, I., dan Sarkis, J. (2005). A multi-attribute model for internal auditor selection. Managerial Auditing Journal, 20(8), 876-892.
Spira, L. F., dan Page, M. (2003). Risk management: The reinvention of internal control and the changing role of internal audit. Accounting, Auditing & Accountability Journal, 16(4), 640-661.
Stewart, J., dan Munro, L. (2007). The impact of audit committee existence and audit committee meeting frequency on the external audit: Perceptions of Australian auditors. International Journal of Auditing, 11(1), 51-69.
Wells, J. T. (2017). Corporate fraud handbook: Prevention and detection: John Wiley & Sons.
Zakaria, K. M., Nawawi, A., dan Salin, A. S. A. P. (2016). Internal controls and fraud–empirical evidence from oil and gas company. Journal of Financial crime, 23(4), 1154-1168.
Downloads
Published
How to Cite
Issue
Section
Citation Check
License
The copyright of the article fully belongs to the Jurnal Akuntansi dan Pajak and publishing rights belong entirely to LLPM STIE AAS SurakartaÂ
 
This work is licensed under a Creative Commons Attribution 4.0 International License.
