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Beranda > Terbitan > Vol 7 No 2 (2021) > Efektifkah Audit Forensik Dengan Dukungan Whistle-Blowing Digunakan Untuk Mendeteksi Suap?
ARTIKEL PENELITIAN Edisi: Vol 7 No 2 (2021) | Rilis: 2021-12-16

Efektifkah Audit Forensik Dengan Dukungan Whistle-Blowing Digunakan Untuk Mendeteksi Suap?

1 Universitas Terbuka
2 Universitas Islam Indonesia
3 Universitas Islam Indonesia
Unduhan
3.986
Tampilan
4.311
Sitasi
50

ABSTRAK

Korupsi yang paling parah di Indonesia adalah suap dengan presentase 65,86%. Suap merupakan bagian dari fraud, sehingga metode yang digunakan untuk mendeteksi fraud dapat digunakan mendeteksi suap. Audit forensik efektif digunakan mendeteksi fraud. Salah satu sumber yang paling efektif untuk mendeteksi fraud diperoleh dari adanya whistle-blowing. Bukti dari whistle-blowing nantinya dapat digunakan dalam audit forensik. Tujuan penelitian ini adalah untuk mengetahui efektivitas audit forensik dalam mendeteksi suap dengan dukungan whistle-blowing. Penelitian kualitatif ini menggunakan metode fenomenologi dengan teknik wawancara semi struktur kepada 14 orang pegawai Badan Pemeriksa Keuangan. Penelitian ini mengungkapkan bahwa suap merupakan fraud yang hidden sehingga whistle-blowing menjadikan langkah awal terungkapnya suap, yang kemudian dapat dilakukan audit forensik, karena sudah ada bukti permulaan selama bukti tersebut valid. Maka dapat disimpulkan, bahwa whistle-blowing dapat mendukung efektivitas audit forensik dalam mendeteksi suap. Sehingga memungkinkan dilakukan operasi tangkap tangan bagi para pelaku suap.

 

Kata Kunci: Whistle-Blowing; Audit Forensik; Deteksi Suap; Operasi Tangkap Tangan

KATA KUNCI

Whistle-Blowing Audit Forensik Deteksi Suap Operasi Tangkap Tangan

TIM PENULIS & BIOGRAFI PENULIS

Eka Wirajuang Daurrohmah

, Universitas Terbuka
Universitas Terbuka

Dekar Urumsah

, Universitas Islam Indonesia
Universitas Islam Indonesia

Yuni Nustini

, Universitas Islam Indonesia
Universitas Islam Indonesia

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CARA MENGUTIP (HOW TO CITE)

Daurrohmah, E. W., Urumsah, D., & Nustini, Y. (2022). Efektifkah Audit Forensik Dengan Dukungan Whistle-Blowing Digunakan Untuk Mendeteksi Suap? Integritas: Jurnal Antikorupsi, 7(2), 217-232. https://doi.org/10.32697/integritas.v7i2.795

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