Melampaui Pengawasan Formal: Supremasi Etika Karyawan dalam Pencegahan Kecurangan Sub Sektor Makanan dan Minuman Indonesia.
DOI:
https://doi.org/10.51977/xjn7g449Keywords:
rapat komite audit, etika karyawan, whistleblowing system, teknologi informasi, pencegahan fraudAbstract
Fraud masih menjadi risiko tata kelola yang nyata bagi perusahaan publik, termasuk perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI), karena keterlambatan dan pelanggaran pelaporan keuangan masih ditemukan meskipun regulasi keterbukaan informasi telah diperkuat oleh OJK. Penelitian ini bertujuan untuk menguji pengaruh frekuensi rapat komite audit, etika karyawan, whistleblowing system, dan teknologi informasi terhadap pencegahan fraud pada perusahaan sub sektor makanan dan minuman yang terdaftar di BEI periode 2020-2024. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan tahunan perusahaan. Sampel ditentukan melalui teknik purposive sampling sehingga diperoleh 29 perusahaan dengan 145 observasi selama lima tahun pengamatan. Hasil penelitian menunjukkan bahwa frekuensi rapat komite audit, etika karyawan, whistleblowing system, dan teknologi informasi secara simultan berpengaruh signifikan terhadap pencegahan fraud, dengan nilai Adjusted R-squared sebesar 83,48%. Namun secara parsial, hanya etika karyawan yang terbukti berpengaruh positif dan signifikan terhadap pencegahan fraud, sedangkan frekuensi rapat komite audit, whistleblowing system, dan teknologi informasi secara parsial tidak berpengaruh signifikan. Temuan ini mengindikasikan bahwa pencegahan fraud lebih ditentukan oleh kekuatan integritas individu dibandingkan aspek kuantitas mekanisme pengawasan formal semata, sehingga perusahaan disarankan membangun pendekatan pencegahan fraud yang terintegrasi antara penguatan etika karyawan, kualitas substansi pengawasan, keandalan sistem pelaporan, dan optimalisasi teknologi informasi.
Downloads
References
AFCE. (2025). 2025 Global Fraud Survey. https://www.acfe.com/fraud-resources/global-fraud-survey
Akhyaar, K., Purwantini, A. H., Afif, N., & Prasetya, W. A. (2022). Pengendalian internal dan whistleblowing system terhadap pencegahan fraud pengelolaan dana desa. Jurnal Riset Akuntansi, 13(2), 202–217.
Algrady, S. M., Huang, R., & Al-Matari, E. M. (2025). How do audit committee characteristics affect the quality of financial information? Evidence from Saudi Arabia and United Arab Emirates companies. SAGE Open. https://doi.org/10.1177/21582440251317803
Amanda, D., & Kesuma, S. A. (2025). A systematic literature review on: Stewardship Theory (2020-2024). International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET), 4(12), 4290–4295.
Attia, E. F., Diab, A., Hany, H., Eldeen, E., Abdou, H. A., & Hussein, A. (2025). Unravelling non-linear dynamics between audit committees and financial reporting quality in emerging markets. Cogent Business & Management, 12(1). https://doi.org/10.1080/23311975.2025.2524045
Chang, Q., Kong, C., & Jin, S. (2024). Exploring the impact of digital transformation on corporate violations. Working Paper.
COSO, & AFCE. (2023). Fraud risk management. Committee of Sponsoring Organizations of the Treadway Commission.
Cressey, D. R. (1953). Other people's money: A study in the social psychology of embezzlement. Free Press.
Creswell, J. W. (2018). Research design: Qualitative, quantitative, and mixed methods approaches (5th ed.). SAGE Publications.
Daffa, M., Syahputra, H., Anshari, R., & Pribadi, M. I. (2023). Dampak keahlian komite audit dan frekuensi rapat komite audit terhadap kualitas pelaporan keuangan di sektor infrastruktur. Jurnal Akuntansi, 8(2), 624–632.
Donaldson, L., & Davis, J. H. (1991). Stewardship theory or agency theory: CEO governance and shareholder returns. Australian Journal of Management, 16(1), 49–64.
Ghozali, I. (2018). Aplikasi analisis multivariate dengan program IBM SPSS (9th ed.). Badan Penerbit Universitas Diponegoro.
Girau, E. A., Habibah, A. K., Jomitin, B., Zainal Abidin, S., & Bujang, I. (2024). Combating corporate fraud through the lens of corporate governance in Malaysia. Working Paper.
Gkegkas, M., Kydros, D., & Pazarskis, M. (2025). Using data analytics in financial statement fraud detection and prevention: A systematic review of methods, challenges, and future directions. Working Paper.
Gujarati, D. N., & Porter, D. C. (2009). Basic econometrics (5th ed.). McGraw-Hill.
Gujarati, D. N., & Porter, D. C. (2015). Dasar-dasar ekonometrika (5th ed.). Salemba Empat.
IDX Industrial Classification. (2021). Panduan IDX Industrial Classification (1st ed.).
Investor.id. (2025). Konsumsi rumah tangga tumbuh 4,94% pada tahun 2024, kendati daya beli tertekan. https://investor.id/macroeconomy/388359
Irianti, L. R., & Nuswantara, D. A. (2025). Journal of Business and Information Systems, 7(1), 141–165.
Jide, I., Abdulrasheed, B., & Leke, B. G. (2025). A contextual review of stewardship theory in corporate governance: Implications for business practices. Premier Journal of Business and Management, 3, 100010.
Kagias, P., Garefalakis, A., Passas, I., & Kyriakogkonas, P. (2024). Whistleblowing based on the three lines model. Working Paper.
Komisioner, D., & Jasa, O. (2015). Peraturan Otoritas Jasa Keuangan Nomor 31/POJK.04/2015 tentang keterbukaan atas informasi atau fakta material. Otoritas Jasa Keuangan Republik Indonesia.
Kusumosari, L., & Rahardjo, S. N. (2023). Audit committee effectiveness as fraud deterrence. Diponegoro Journal of Accounting, 8(2), 1602–1623.
Linda, & Nurfauziah, F. L. (2025). The influence of internal control systems, whistleblowing systems, and organizational culture on fraud prevention at PT Triana Harvestindo Nusantara. Journal of Accounting Research, 8(2), 68–83.
Mardessi, S. M. (2021). The effect of audit committee characteristics on financial reporting quality: The moderating role of audit quality. Corporate Ownership & Control, 18(3), 19–30. https://doi.org/10.22495/cocv18i3art2
Masud, M. A. K., Sahara, J., Maola, M., & Rahman, M. (2024). Enhancing ESG performance through corporate governance: Insights from emerging markets. Working Paper.
Mclaughlin, C., Moustafa, M. W., & Elamer, A. A. (2021). Audit committee diversity and corporate scandals: Evidence from the UK. Journal of Applied Accounting Research, 29, 734–763.
Nindito, M., Avianti, I., Koeswayo, P. S., & Dewi, N. (2020). The role of corporate governance in preventing fraud. Working Paper.
Nyoman, N., Suryandari, A., Yadnyana, I. K., Ariyanto, D., & Erawati, N. M. A. (2023). Implementation of fraud triangle theory: A systematic literature review. Journal of Governance & Regulation, 12(3), 90–102. https://doi.org/10.22495/jgrv12i3art10
Otoritas Jasa Keuangan. (2022). Peraturan Otoritas Jasa Keuangan Nomor 14/POJK.04/2022 tentang penyampaian laporan keuangan berkala emiten atau perusahaan publik. Otoritas Jasa Keuangan Republik Indonesia.
Periansya, P., Sari, Y., & Basyith, A. (2023). Whistleblowing, fraud prevention, and fraud awareness: Evidence from the Palembang Local Government of Indonesia. Problems and Perspectives in Management, 21(2). https://doi.org/10.21511/ppm.21(2).2023.51
Prastyawati, T., Anshari, R., & Pribadi, M. I. (2025). Peran frekuensi rapat komite audit dan independensi komite dalam meningkatkan kualitas pelaporan keuangan di sektor infrastruktur. Jurnal Akuntansi, 24(1), 26–41.
Pratama, M. F., Karlina, R. R., Kusumadewi, A., & Ghozali, I. (2025). The influence of internal control system, whistleblowing system, and good corporate governance on fraud prevention: Empirical evidence from PT Bank Rakyat Indonesia, Sungai Penuh branch office. International Journal of Business Studies, 4(12), 6443–6456.
PwC. (2022). PwC's global economic crime and fraud survey 2022. https://www.pwc.com/gx/en/services/forensics/economic-crime-survey/2022.html
Ratmono, D., & Frendy. (2022). Examining the fraud diamond theory through ethical culture variables: A study of regional development banks in Indonesia. Cogent Business & Management, 9(1). https://doi.org/10.1080/23311975.2022.2117161
Roffia, P., & Poffo, M. (2025). Revisiting the fraud triangle in corporate frauds: Towards a polygon of elements. Working Paper.
Shanikat, M., & Aldabbas, M. M. (2025). Perception of corporate governance factors in mitigating financial statement fraud in emerging markets: Jordan experience. Working Paper.
Shen, L., Zheng, K., & Luo, D. (2025). City digitalization and corporate financial fraud: An information asymmetry perspective. Journal of Management Studies. https://doi.org/10.1111/joms.13197
Sudarmanto, E., & Utami, C. K. (2021). Pencegahan fraud dengan pengendalian internal dalam perspektif Alquran. Jurnal Ekonomi Syariah, 7(1), 195–208.
Tripermata, L., Wahyudi, T., & Fuadah, L. L. (2022). Whistleblowing intention and organizational ethical culture: Analysis of perceived behavioral control in Indonesia. Journal of Accounting Research, 13(1), 1–9.
UU Nomor 8 Tahun 1995. (1995). Undang-Undang tentang Pasar Modal. Presiden Republik Indonesia.
Winarno, W. W. (2015). Analisis ekonometrika dan statistika dengan Eviews (4th ed.). UPP STIM YKPN.
Wooldridge, J. M. (2010). Econometric analysis of cross section and panel data (2nd ed.). MIT Press.
