Analisis kebutuhan standar audit forensik dalam pengungkapan tindak pidana korupsi di sektor publik
Keywords:
Forensic audit, audit standards, corruption, audit policy, public sectorAbstract
Forensic audits play a crucial role in uncovering corruption cases in public institutions. Although there are no specific laws and regulations governing forensic audits in Indonesia, the Indonesian Association of Forensic Auditors (AAFI) has developed professional standards based on best practices in investigative auditing and forensic accounting. However, these standards have not been widely adopted and lack binding regulatory force. This study uses a literature review approach to assess the urgency of establishing formal, nationally recognized forensic audit standards. The results indicate that robust standards are needed to ensure the quality, consistency, and legitimacy of audit results in supporting the legal process in corruption cases in the public sector. Furthermore, the existence of national forensic audit standards also plays a role in strengthening legal protection for auditors and increasing public trust in investigative audit results. Integrated standards will promote uniformity of procedures, improve the quality of evidence, and minimize differences in interpretation of audit practices across institutions. Therefore, the establishment of regulations that comprehensively govern forensic audits is a strategic step in supporting effective law enforcement and realizing transparent, accountable, and corruption-free governance.
Downloads
References
Artantri, L. P. R. M., Handajani, L., & Pituringsih, E. (2016). Peran E-Procurement Terhadap Pencegahan Fraud Pada Pengadaan Barang/Jasa Pemerintah Daerah Di Pulau Lombok. NeO~Bis, 10(1), 16–32.
Cahya, A., Espa, V., & Fahmi, M. (2025). Analisis Peran Akuntansi Forensik dalam Pengkungkapan Tindak Pidana Korupsi. Worksheet : Jurnal Akuntansi, 4, 306–319. https://doi.org/10.46576/wjs.v4i2.6532
Citra Permatasari, N. H. (2022). As-Syirkah: Islamic Economics & Finacial Journal. As-Syirkah: Islamic Economics & Finacial Journal, 1(1), 39–56. https://doi.org/10.56672/assyirkah.v3i1.135
Darmawan, H., Mulyati, M., & Mauzu, F. (2025). Evaluasi Kompetensi Auditor Inspektorat dalam Mengungkap Kecurangan Penyelenggaraan Keuangan Negara. Kinerja: Jurnal Ekonomi Dan Manajemen, 22(2), 170–180.
Dewi, N. M. S. S., & Dewi, I. G. P. E. R. (2024). Provinsi dengan jumlah laporan dugaan korupsi yang paling banyak diterima oleh KPK ( Januari- Juni 2023 ). 16(1), 131–137.
Indrawan, I., & Adityo, R. D. A. R. D. (2024). Reformasi Hukum dan Pembuktian Kasus Korupsi Gratifikasi Di Indonesia. Deepublish Publisher. https://repository.uin-malang.ac.id/22516/
Jannah, R., & Suhartono. (2018). Menelaah Dampak Penerapan Akuntansi Forensik Dalam Mendeteksi Fraud Pengadaan Barang/Jasa Pada Sektor Publik. Jurnal Akuntansi STIE Muhammadiyah Palopo, 07(2), 1–25.
Kristanti, O., & Kuntadi, C. (2022). Literature Review: Pengaruh Audit Forensik, Audit Investigatif, Dan Kompetensi Auditor Terhadap Pengungkapan Fraud. SENTRI: Jurnal Riset Ilmiah, 1(3), 840–848. https://doi.org/10.55681/sentri.v1i3.295
Murdiansyah, I., Lestari, Y. O., & Wahyuni, N. (2020). Menggagas pembentukan dewan audit forensik daerah berbasis teknologi informasi (IT): Sebuah ikhtiar pendeteksian dan pencegahan korupsi sektor publik. https://repository.uin-malang.ac.id/8937/
Mursalin. (2013). Peran Audit Forensik dalam Pemberantasan Korupsi di Indonesia. Media Wahana Ekonomika, 10(2), 43–58.
Resmadiktia, N. M., Utomo, Y., & Aiman, L. (2023). Pertanggungjawaban Pemerintah dalam Mewujudkan Good Governance sesuai Hukum Administrasi Negara. Jurnal Ilmiah Wahana Pendidikan, 9(11), 685–697.
Sulistiani, D. (2017). Good Government Governance Menuju Pemerintah yang Bebas Korupsi, Kolusi dan Nepotisme (KKN). EL MUHASABA: Jurnal Akuntansi (e-Journal), 8(1), 1–15. https://repository.uin-malang.ac.id/4480/
Yogi Prabowo, H. (2013). Better, faster, smarter: Developing a blueprint for creating forensic accountants. Journal of Money Laundering Control, 16(4), 353–378. https://doi.org/10.1108/JMLC-05-2013-0017
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 salfa nurul tafziyah
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work’s authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
