Efektivitas Dan Efisiensi Akuntansi Forensik Dan Audit Investigatif Dalam Pembuktian Kecurangan Di Indonesia: Sebuah Evaluasi Komprehensif Berbasis Teori Dan Data Empiris.

Anessa Musfitria; Israfil Munawarah; Cherryl Zeiva Ananda; Elsa Lusiana Putri

doi:10.59086/jam.v4i3.1191

Authors

Anessa Musfitria Sekolah Tinggi Ilmu Ekonomi GICI
Israfil Munawarah Sekolah Tinggi Ilmu Ekonomi Gici
Cherryl Zeiva Ananda Sekolah Tinggi Ilmu Ekonomi Gici
Elsa Lusiana Putri Sekolah Tinggi Ilmu Ekonomi Gici

DOI:

https://doi.org/10.59086/jam.v4i3.1191

Keywords:

Forensic Accounting, Investigative Audit, Cheating, Effectiveness, Efficiency, Equivalent, Empiric Findings

Abstract

ingginya frekuensi kejahatan keuangan di Indonesia mencerminkan kelemahan sistemik dalam deteksi dini kecurangan. Penelitian ini bertujuan mengevaluasi paradoks antara efektivitas pembuktian hukum dan efisiensi operasional Akuntansi Forensik (AF) serta Audit Investigatif (AI). Menggunakan pendekatan kualitatif deskriptif, penelitian ini mengintegrasikan Teori Fraud Triangle dengan Teori Efektivitas Organisasi untuk menganalisis data dari wawancara praktisi senior dan studi dokumen kasus. Hasil penelitian mengungkap sebuah dikotomi tajam: secara kualitatif, AF dan AI terbukti sangat efektif dengan keberhasilan mengungkap 95% kasus melalui pembuktian unsur kesempatan (opportunity) dan tekanan (pressure). Namun, keberhasilan ini dibayar dengan inefisiensi yang signifikan, ditandai oleh durasi investigasi rata-rata 7,2 bulan dan biaya eksternal mencapai 65% dari total anggaran, yang berujung pada rendahnya tingkat pemulihan aset (42%). Temuan ini mengindikasikan bahwa meskipun metode forensik saat ini ampuh secara hukum, namun tidak berkelanjutan secara ekonomis bagi organisasi. Penelitian merekomendasikan pergeseran paradigma dari investigasi reaktif menuju deteksi proaktif berbasis analitik data dan pembentukan protokol kolaborasi antar-lembaga yang lebih ramping.

The high frequency of financial crimes in Indonesia reflects systemic weaknesses in early detection of fraud. This study aims to evaluate the paradox between the effectiveness of legal evidence and the operational efficiency of Forensic Accounting (FA) and Investigative Auditing (IA). Using a descriptive qualitative approach, this study integrates the Fraud Triangle Theory with Organizational Effectiveness Theory to analyze data from interviews with senior practitioners and case document studies. The results reveal a sharp dichotomy: qualitatively, FA and IA are proven to be highly effective, with a 95% success rate in uncovering cases through proving the elements of opportunity and pressure. However, this success comes at the cost of significant inefficiency, marked by an average investigation duration of 7.2 months and external costs reaching 65% of the total budget, resulting in a low asset recovery rate (42%). These findings indicate that although current forensic methods are legally effective, they are not economically sustainable for organizations. The study recommends a paradigm shift from reactive investigation to proactive detection based on data analytics and the establishment of leaner inter-agency collaboration protocols.

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Author Biography

Israfil Munawarah, Sekolah Tinggi Ilmu Ekonomi Gici

Good Person

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