The Role of Internal Audit and The Audit Committee in Detecting Financial Statement Fraud: A Systematic Literature Review

Dewi Arimbi, Tarjo Tarjo, Rita Yuliana

Abstract


This article aims to map the literature review on the detection of financial statement fraud by analysing the roles of internal audit and audit committees. The research method employed is bibliometric analysis. Data were obtained from journals collected via Google Scholar, Sinta, and Scopus. Software used in the screening process included Publish or Perish. Subsequently, the journal screening process utilised Microsoft Excel and VOSviewer software to analyse 171 previous research journals, narrowing them down to 19 journals that met the criteria for empirical research. The researchers found that research concerning the role of internal audit and audit committees in detecting fraud in financial statements experienced a marked increase in 2013 compared to the previous year, with 5 journals published. The distribution of journals from 2010 to 2024 using the keywords ‘role of internal audit and audit committees in fraud detection’ indicates that the Diponegoro Journal is the most productive publication platform, having published 8 journals. Based on the 19 journals analysed by the researcher, it was found that public companies were the most frequently studied, whilst companies in the mining sector were the least studied. The researchers concluded that to identify financial statement fraud, internal auditors must act independently and behave honestly, whilst the audit committee is responsible for fulfilling its duties. This is done to ensure that the level of fraud occurring within a company can be controlled, thereby reducing the likelihood of losses for investors.


Full Text:

PDF

References


Alfian, N., & Rahayu, R. (2019). Peran Audit Internal Dalam Upaya Preventif Fraud (Study Kasus Perusahaan Perbankan Yang Terdaftar Di Bei). Aktiva: Jurnal Akuntansi Dan Investasi, 4(1), 45–59. https://doi.org/10.35835/aktiva.v4n1.04

Arkaputra, D. H., & Hidayah, R. (2022). Pengaruh Ukuran Perusahaan, Audit Fee, Dan Komite Audit Terhadap Terjadinya Auditor Switching Dengan Dimoderasi Oleh Reputasi Auditor (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021). JAKA (Jurnal Akuntansi, Keuangan, Dan Auditing), 3(2). https://doi.org/10.56696/jaka.v3i2.7210

Bregiba, Y., Br, L., & Laksito, H. (2016). Pengaruh efektifitas komite audit terhadap financial distress (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2012-2014). Diponegoro Journal of Accounting, 5(2), 1–11.

Dewinta, N., & Syafruddin, M. (2018). Pengaruh Keaktifan Komite Audit dan Audit Eksternal Terhadap Manajemen Laba. Diponegoro Journal of Accounting, 4(2), 1–12.

Diany, Y. A. (Yuvita), & Ratmono, D. (Dwi). (2014). Determinan Kecurangan

Laporan Keuangan: Pengujian Teori Fraud Triangle. In Diponegoro Journal of Accounting (Vol. 3, Issue 2). repository.unair.ac.id.

Edriansah, D., Parawansa, D. A. S., & Nursyamsi, I. (2022). Analisa peran auditor internal terhadap kinerja perusahaan dengan pengendalian internal sebagai variabel intervening (Studi kasus pada pt semen tonasa). Journal of Management & Business, 5(1), 631–640.

Ekasiwi, S. A., & Kiswara, E. (2013). Peran Audit Internal Dalam Pengungkapan Kelemahan Material Sebagai Penunjang Tata Kelola Perusahaan Yang Baik. Diponegoro Journal of Accounting, 0(0), 74–84.

Fiqri Najmuddien, Nurfadilah Nurfadilah, & Irda Agustin Kustiwi. (2024).

Pengaruh Audit Internal Dalam Kasus Penyalahgunaan Laporan Keuangan Pada PT Tiga Pilar Sejahtera. GEMILANG: Jurnal Manajemen Dan Akuntansi, 4(2), 144–156. https://doi.org/10.56910/gemilang.v4i2.1200

Fortuna Widyaningrum, V., & Faisal. (2015). Pengaruh Karakteristik Corporate Governance Terhadap Penyajian Kembali Laporan Keuangan. Diponegoro Journal of Accounting, 4(2), 1–13.

Hendri, N., & Sari, S. U. (2023). Sistematic Literature Review: The Strategy For Preventing Government Financial Report Fraud. JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi, 10(2), 323–336. https://doi.org/10.30656/jak.v10i2.6599

Kusumaningtyas, F., Tri, W., & Prabowo, J. W. (2020). Pengaruh Komite Audit Dan Kualitas Audit Eksternal Terhadap Tindakan Manajemen Laba.

Diponegoro Journal of Accounting, 9(1), 1–10.

Kusumawati, V. (2011). Pengaruh Kepemilikan Manajerial, Kepemilakan Institusional, Komite Audit, dan Kualitas Audit Terhadap Created Shareholder Value Pada Perusahaan Terdaftar di Bursa Efek Indonesia. In Journal Of Accounting. digilib.uns.ac.id.

M. Maudy Rahmanti, & d. daljono. (2013). PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN MELALUI FAKTOR RISIKO TEKANAN DAN

PELUANG (Studi Kasus pada Perusahaan yang Mendapat Sanksi dari Bapepam Periode 2002-2006). Diponegoro Journal of Accounting, 0, 700–

Nabila, R., & Wicaksono, D. (2024). Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan. AKRUAL : Jurnal Akuntansi Dan Keuangan, 5(2), 120–130. https://doi.org/10.34005/akrual.v5i2.3619

Nursasi, E. (2018). PENGARUH GOOD CORPORATE GOVERNANCE

TERHADAP NILAI PERUSAHAAN (Studi Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2015). Adbis: Jurnal

Administrasi Dan Bisnis, 12(1), 86. https://doi.org/10.33795/j-adbis.v12i1.69

Rahmawati, & Usman, H. (2014). Pengaruh Beban Kerja Dan Pengalaman Auditor dalam Mendeteksi Kecurangan. In Jurnal Akuntansi dan Investasi (Vol. 15, Issue 1, pp. 68–76). researchgate.net.

Sastriana, D., & Fuad. (2013). Pengaruh Corporate Governance Dan Firm Size Terhadap Perusahaan Yang Mengalami Kesulitan Keuangan (Financial Distress). Diponegoro Journal of Accounting, 2(3), 1–10.

Trisnaningsih, S., Sulistyowati, E., Program, A. S., Indonesia, S., Anyar, G., & Java, E. (2025). STRENGTHENING PUBLIC INTEGRITY : THE MODERATING ROLE OF ORGANIZATIONAL COMMITMENT ON DETERMINANTS.

Wawolangi, J. A., & Erstiawan, M. S. (2013). Kajian Teoritis Peranan Internal Auditor. BIP’s JURNAL BISNIS PERSPEKTIF, 5(1), 113–122.

https://doi.org/10.37477/bip.v5i1.128

Yuniarsih, N. (2013). Pengaruh Mekanisme Corporate Governance Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia 2004-2006. BIP’s JURNAL BISNIS PERSPEKTIF, 5(1), 44–

https://doi.org/10.37477/bip.v5i1.125


Refbacks

  • There are currently no refbacks.