Peran Good Governance dan SPIP dalam Mencegah Tindakan Kecurangan
DOI:
https://doi.org/10.32534/jpk.v12i3.7777Keywords:
Good governance, Government Internal Control System, Fraud Prevention , Blora Regency Inspectorate , Fraud Triangle TheoryAbstract
Main Purpose - The purpose of this study is to analyze the influence of good governance and SPIP on fraud prevention efforts at the Blora Regency Inspectorate.
Method - Sampling was conducted using saturated sampling techniques on 33 respondents consisting of auditors and internal supervisors. Data analysis was performed using with SmartPLS 4.0 software.
Main Findings - The findings of this study indicate that good governance has a significant effect on fraud prevention, while SPIP has no significant effect. This phenomenon shows that transparency and accountability in governance are more effective in reducing the risk of fraud than the mere existence of a formal control system. The low effectiveness of SPIP is due to its implementation, which is still administrative in nature and lacks monitoring and risk evaluation aspects.
Theory and Practical Implications - The theoretical implications of this study reinforce the role of good governance and control systems as tools for value-based fraud prevention.
Novelty - This study combines good governance and SPIP as independent variables for fraud prevention in the context of local government oversight institutions.
Downloads
References
Akbar, A. G., Rosidi, & Andayani, W. (2019). Pengaruh Implementasi E-Procurement dan Sistem Pengendalian Internal Pemerintah terhadap Pencegahan Fraud Pengadaan Barang/Jasa dengan Budaya Etis Organisasi sebagai Pemoderasi. Jurnal Economia, 15(1), 69–81. https://doi.org/10.21831/economia.v15i1.23618
Albrecht, W. S., Albrecht, C. O., Albrecht, C. C., & Zimbelman, M. F. (2019). Fraud Examination (6th Editio). USA: Cengage Learning.
Alfiansyah, I., & Afriady, A. (2022). Pengaruh Penerapan Sistem Pengendalian Internal Pemerintah, Kompensasi, Dan Religiusitas Terhadap Pencegahan Fraud (Studi Kasus Pada Bpka Kota Bandung). Jurnal Buana Akuntansi, 7(1), 97–105. https://doi.org/10.36805/akuntansi.v7i1.2213
Anandya, D., & Ramdhana, K. (2024). Narasi Laporan Hasil Pemantauan Tren Korupsi Tahun 2023. Retrieved December 8, 2024, from https://antikorupsi.org/sites/default/files/dokumen/Narasi Laporan Hasil Pemantauan Tren Korupsi Tahun 2023.pdf
Aprilia, P., & Himawan, I. S. (2024). Pengaruh Good Governance dan Sistem Pengendalian Intern Pemerintah (SPIP) Terhadap Pencegahan Fraud Dengan Akuntabilitas Sebagai Variabel Mediasi. Jurnal Ilmiah Akuntansi 45 Fakultas Ekonomi Universitas 45 Surabaya, 5(1), 159–170. https://doi.org/10.30640/akuntansi45.v5i1.2460
Ardiana, T. E., & Sugianto, L. O. (2020). THE INFLUENCE OF FINANCIAL REPORTING COMPLIANCE, GOVERNMENT PERSONNEL COMPETENCY TOWARDS FRAUD PREVENTION IN VILLAGE FUND MANAGEMENT (Case Study in Kecamatan Siman Kabupaten Ponorogo). International Journal of Economics, Business and Accounting Research (IJEBAR), 4(4), 1265–1275. Retrieved from https://jurnal.stie-aas.ac.id/index.php/IJEBAR
Ariyadi, F. (2024). Strategi Anti-Fraud. Kota Malang: CV. Literasi Nusantara Abadi.
Arlanda, D. (2023). Akuntansi Pemerintahan. Kabupaten Serang: Sada Kurnia Pustaka.
Association of Certified Fraud Examiners Indonesia (ACFE). (2020). Survei Fraud Indonesia 2019. ACFE Indonesia Chapter. Jakarta. Retrieved from https://acfe-indonesia.or.id/survei-fraud-indonesia/
Aulia, Y., Sofian, N., & Esti, A. (2024). The Effect of Good Governance on Preventing Potential Fraud in the Management of BOK Funds at Puskesmas in Mojokerto District. Jurnal Ilmiah Akuntansi, 9(1), 393–413. https://doi.org/10.23887/jia.v9i1.68443
Ayem, S., & Kusumasari, K. F. (2020). Pengaruh Sistem Pengendalian Intern Pemerintah (SPIP) Terhadap Pencegahan Fraud dalam Pengelolaan Dana Desa dengan Akuntabilitas Sebagai Variabel Mediasi. Jurnal Ilmiah Akuntansi Dan Humanika, 10(2), 160–169. https://doi.org/10.23887/jiah.v10i2.25827
Azizah, N., & Erinos. (2022). Pengaruh Penerapan Sistem Pengendalian Internal Pemerintah (SPIP) dan Asimetri Informasi terhadap Pencegahan Fraud. Jurnal Eksplorasi Akuntansi (JEA), 4(4), 674–685. https://doi.org/10.24036/jea.v4i4.494
Bangun, D. F. B., Hulu, Y. Y. H., Laia, M., Handayani, P., Rezeki, S. I., Pangga, I. D., & Aliah, N. (2024). Peran Audit Internal Dalam Upaya Pencegahan Fraud. Jurnal Bisnis Mahasiswa, 4(1), 88–97. https://doi.org/10.60036/jbm.v4i1.art10
COSO, C. of S. O. of the T. C. (2013). Internal Control - IntegratedFramework. New York: AIGPA’s Publication Division.
Cressey, Donald, R. (1953). Other people’s money; a study of the social psychology of embezzlement. Free Press.
Damayanti, A. F., & Primastiwi, A. (2021). Pengaruh Pengendalian Internal, Good Corporate Governance, dan Sistem Pengukuran Kinerja Terhadap Pencegahan Fraud. Invoice: Jurnal Ilmu Akuntasi, 3(2), 232–245. Retrieved from https://www.academia.edu/download/103488357/ 6029-19179-1-PB.pdf
Danar, O. R. (2022). Teori Governance. Yogyakarta: DEEPUBLISH (CV Budi Utama).
Ferdyanti, G. E., & Priono, H. (2022). Faktor-Faktor Yang Mempengaruhi Pencegahan Fraud Dalam Pengelolaan Apbdes Di Kecamatan Prambon. Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen Dan Akuntansi, 11(2), 28–34. https://doi.org/10.35906/equili.v11i2.1103
Hartanto, R., & Rahayu, D. (2023). Analisis Faktor-Faktor Yang Mempengaruhi Korupsi Menggunakan Teori Fraud Triangle: Pendekatan Studi Kasus. IJBEM: Indonesian Journal of Business Economics and Management, 3(1), 27–33. https://doi.org/10.57152/ijbem.v3i1.1613
Herawaty, N., & Hernando, R. (2020). Analysis of Internal Control of Good Corporate Governance and Fraud Prevention (Study at the Regional Government of Jambi City). Sriwijaya International Journal of Dynamic Economics and Business, 4(2), 103–118. https://doi.org/10.29259/ sijdeb.v4i2.103-118
Hidayati, N., Abdullah, S., Andriana, N., Kamal, M., Bonara, R. S. F., Samekto, A., … Masradin. (2024). Teori Akuntansi : Teori, Implementasi dan Perkembangannya. Bantul, Daerah Istimewa Yogyakarta: PT. Green Pustaka Indonesia.
Indriani, R., & Siswantoro, D. (2023). Evaluasi Penerapan Sistem Pengendalian Intern Pemerintah (SPIP) pada Satuan Kerja X. Owner: Riset & Jurnal Akuntansi, 7(4), 3006–3017. https://doi.org/10.33395/owner.v7i4.1656
Irianto, G., Amirya, M., Nabiilah, A. S., Purwanto, D. P., Putri, R. A., Faizah, U., … Jaya, A. P. A. (2024). Peningkatan Peran Auditor Badan Pengawasan Keuangan Dan Pembangunan Dalam Penguatan Sistem Pengendalian Intern Pemerintah. Jurnal Pengabdian Kepada Masyarakat Nusantara (JPkMN), 6(1.1), 1–13. Retrieved from https://ejournal.sisfokomtek.org/index.php/ jpkm/article/view/4635
Kuntadi, C., Meilani, A., & Velayati, E. (2023). Pengaruh Penerapan Sistem Pengendalian Internal, Kompetensi Sumber Daya Manusia, dan Moralitas Individu Terhadap Pencegahan Fraud. Jurnal Ekonomi Manajemen Sistem Informasi, 4(4), 651–662. https://doi.org/10.31933/jemsi.v4i4.1458
Maharani, R., BZ, F. S., & Priantana, R. D. (2023). Implementasi Sistem Pengendalian Internal dalam Upaya Mewujudkan Good Governance pada Lembaga Layanan Pendidikan Tinggi. Jurnal Samudra Ekonomi Dan Bisnis, 14(3), 555–566. https://doi.org/10.33059/jseb.v14i3.5311
Megasyara, I., & Imawan, A. (2023). Implementasi Good Government Sebagai Upaya Pencegahan Fraud Dalam Pengelolaan Keuangan Desa. Jurnal Reviu Akuntansi Dan Keuangan, 13(2), 512–528. https://doi.org/10.22219/jrak.v13i2.23525
Muhamad, F., & Susilowati, E. (2024). Pengaruh Sistem Pengendalian Internal , Budaya Etis Organisasi , Penerapan Good Corporate Governance Dan Personal Attitude Terhadap Kecenderungan Fraud ( Pada Pemerintah Kota Surabaya ). Jurnal Ekonomi, Manajemen, Bisnis Dan Sosial (EMBISS), 4(4), 386–392. Retrieved from https://embiss.com/index.php/embiss/article/view/324
Natita, R. K., Setiawan, A., & Djajadikerta, H. (2024). Sistem Pengendalian Intern Pemerintah dalam Pencegahan Fraud. Jurnal Ekonomi Perjuangan ( JUMPER ), 6(1), 97–107. Retrieved from https://r.search.yahoo.com/_ylt=Awrx._T3hkBnDQIA4ITLQwx.;_ylu=Y29sbwNzZzMEcG9zAzEEdnRpZAMEc2VjA3Ny/RV=2/RE=1733491704/RO=10/RU=https%3A%2F%2Fejournal.unper.ac.id%2Findex.php%2FJUMPER%2Farticle%2Fdownload%2F1750%2F1040%2F7692/RK=2/RS=d9_PVwEvORwcgs6vaC9.K
Nofianto, E., & Prastiwi, A. (2025). PENCEGAHAN FRAUD DI SEKTOR PUBLIK : SYSTEMATIC LITERATURE REVIEW. Jurnal Akuntansi Sekolah Tinggi Ilmu Ekonomi Muhammadiyah Palopo, 11(1), 146–164. Retrieved from http://dx.doi.org/10.35906/jurakun.v11i1.2377
Paramita, P., Putera, R. E., & Zetra, A. (2021). Penerapan Sistem Pengendalian Intern Pemerintah (Spip) Pada Kpu Provinsi Jambi. Jurnal Ranah Komunikasi (JRK), 5(2), 152–163. https://doi.org/10.25077/rk.5.2.153-163.2021
Peraturan Pemerintah (PP) Nomor 60 Tahun 2008 tentang Sistem Pengendalian Intern Pemerintah, Pub. L. No. 60 (2008).
Purbaya, A. A. (2024). Kejati Jateng Tangkap Buron Kasus Korupsi Rp 5 M di Cepu. Retrieved from https://www.detik.com/jateng/hukum-dan-kriminal/d-7481859/kejati-jateng-tangkap-buron-kasus-korupsi-rp-5-m-di-cepu
Radiansyah, A., Napu, F., Mulya, K. S., Martaseli, E., Sofyan, H., Mareta, S., … Atichasari, A. S. (2023). Teori & Konsep Dasar Akuntansi di Berbagai Sektor. Jambi: PT. Sonpedia Publishing Indonesia.
Rahayu, Y. S., Soemantri, R., & Irawady, C. (2024). The Influence of Internal Control and Good Corporate Governance Implementation on Fraud Prevention. JASa (Jurnal Akuntansi, Audit Dan Sistem Informasi Akuntansi), 8(1), 209–220. https://doi.org/10.36555/jasa.v8i1.2501
Rahayuningsih, T. W., Igirisa, I., & Sulila, I. (2024). Penerapan Prinsip-Prinsip Good Governance Pada Kantor Badan Pemeriksa Keuangan ( BPK ) Perwakilan Provinsi Gorontalo. Socius: Jurnal Penelitian Ilmu-Ilmu Sosial, 1(May), 1–5. Retrieved from https://doi.org/10.5281/zenodo.11109276
Rahmarta, V., Pontoh, G. T., & Said, D. (2024). Kekuatan Organisasional Dan Sistem Dalam Pencegahan Fraud: Suatu Tinjauan System Literature Review. Substansi: Sumber Artikel Akuntansi Auditing Dan Keuangan Vokasi, 8(1), 28–43. Retrieved from https://doi.org/10.36733/jia.v2i1.9046
Ramadhani, L., & Suparno. (2020). Pengaruh Sistem Pengendalian Internal Pemerintah (Spip) Dan Peran Komite Sekolah Terhadap Pencegahan Fraud Pengelolaan Dana Bantuan Operasional Sekolah (Bos) Pada Smp Negeri Di Banda Aceh. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 5(3), 400–411. https://doi.org/10.24815/jimeka.v5i3.16047
Rosidah, I., Gunardi, Kesumah, P., & Rizka, Royke, B. (2023). Transparasi Dan Akuntabilitas Dalam Pencegahan Fraud Diinstansi Pemerintah (Studi Kasus Kantor Kec. Ciwidey). Jurnal Ekonomi Manajemen Bisnis Dan Akuntansi : EMBA, 2(1), 137–156. https://doi.org/10.59820/emba.v2i1.110
Sanjaya, Y. C. A., & Pratiwi, I. E. (2024). Kerugian Negara akibat Korupsi Timah Capai Rp 300 T, Ini Rinciannya. Retrieved from https://www.kompas.com/tren/read/2024/05/30/123000265/ kerugian-negara-akibat-korupsi-timah-capai-rp-300-t-ini-rinciannya
Ulum, S. N., & Suryatimur, K. P. (2022). Peran Sistem Pengendalian Internal dan Good Corporate Governance dalam Upaya Pencegahan Fraud. Jurnal Ilmiah Akuntansi Kesatuan, 10(2), 331–340. https://doi.org/10.37641/jiakes.v10i2.1328
Wardani, D. K., Primastiwi, A., & Hanisah. (2021). Fraud Prevention of Government Procurement of Goods and Services in Local Government. Jurnal Akuntansi, 25(2), 256–275. https://doi.org/10.24912/ja.v25i2.808
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Aulia Rahma Az zahra, Oryza Tannar
This work is licensed under a Creative Commons Attribution 4.0 International License.
