Systemic Fraud and Toothless Audits: A Crisis of Public Trust in Indonesia
DOI:
https://doi.org/10.70062/globaleconomics.v2i3.347Keywords:
Audit Failure, Auditor Legitimacy, Forensic Analytics, Regulatory Oversight, Systemic FraudAbstract
This article employs a Critical Literature Review (CLR) approach, analyzing studies from 2013–2025 that include academic papers, nationally accredited journals (Sinta 2–4), and reputable international journals indexed by Scopus (Q1–Q4) to understand systemic fraud and audit failure in Indonesia.Previous re-search has mostly explained fraud from individual or organizational views, while few have addressed structural factors such as the normalization of fraud, weak regulatory oversight, and the crisis of auditor legitimacy. The synthesis reveals four main issues. First, systemic fraud in Indonesia has shifted from in-dividual misconduct to a structured socio-economic phenomenon rooted in culture. Second, auditing as a control mechanism remains technically focused, often failing to uncover collusive fraud involving top management. Third, an expectation gap exists between unqualified audit opinions and public demands for assurance against corruption, reducing trust in auditors. Fourth, conflicts of interest arising from audit fee dependence, weak regulation, and limited adoption of audit technology and forensic analytics indicate the need for institutional reform. Therefore, this article calls for an integrative framework that connects individual, organizational, regulatory, and socio-cultural dimensions to address systemic fraud and rein-force public accountability in Indonesia.
References
Ahyaruddin, M., & Akbar, R. (2017). Jurnal Akuntansi & Auditing Indonesia, 21(2), 2.
Anjani, E. P., & Fatikhasari, A. R. (2025). Strategi optimalisasi peran audit dalam menciptakan tata kelola dana BOS yang akuntabel dan transparan: Studi literatur. CENDEKIA: Jurnal Penelitian dan Pengkajian Ilmiah, 2(5), 775–786. https://doi.org/10.62335/cendekia.v2i5.1262
Anthony, C. A. F., Gaol, W. N. A. L., Purba, H. N. N., Raudina, H. C., & Maulana, A. (2023). Peranan audit internal dalam pengendalian fraud di era digital. Accounting Student Research Journal, 2(1), 31–45. https://doi.org/10.62108/asrj.v2i1.5332
Astika PL, N. W. (2023). Faktor determinan Gen Z melakukan penipuan online (show biz) sebagai pekerjaan di Kabupaten Sidrap: Analisis linguistik fungsional sistemik [Doctoral dissertation, Universitas Hasanuddin].
Boedihardjo, D. C., & Ardini, L. (2024). Analisis pelanggaran postulat audit dalam kasus audit laporan keuangan PT Garuda Indonesia tahun 2018. BIP’s Jurnal Bisnis Perspektif, 16(1), 64–77. https://doi.org/10.37477/bip.v16i1.509
Choirunnisa, R., & Rufaedah, Y. (2022). Pengaruh kompetensi auditor dan pemanfaatan teknologi informasi terhadap pendeteksian fraud. Jurnal Akuntansi Trisakti, 9(1), 119–128. https://doi.org/10.25105/jat.v9i1.10294
Coffee Jr, J. C. (2006). Gatekeepers: The professions and corporate governance. OUP Oxford. https://doi.org/10.1093/oso/9780199288090.001.0001
de Vries, A. (2025). Applying human rights perspectives to corruption: Analysis of regulations and court decisions in Indonesia. Law and Democracy Insight, 3(1).
Donnelly, A. M., & Donnelly, D. P. (2023). A systematic review of experimental research on accountability in auditing. Behavioral Research in Accounting, 35(2), 37–72. https://doi.org/10.2308/BRIA-2021-050
Fitri, F. A., Syukur, M., & Justisa, G. (2019). Do the fraud triangle components motivate fraud in Indonesia? Australasian Accounting, Business and Finance Journal, 13(4). https://doi.org/10.14453/aabfj.v13i4.5
Guska, R. S., & Yanti, H. B. (2025). Pengaruh audit tenure, auditor switching, audit fee dan ukuran perusahaan terhadap kualitas audit. Jurnal Ekonomi Trisakti, 5(2), 439–448. https://doi.org/10.25105/v5i2.23768
Hadi, F. I., & Tifani, S. (2020). Pengaruh kualitas audit dan auditor switching terhadap manajemen laba. Jurnal Bisnis dan Akuntansi, 22(1), 95–104. https://doi.org/10.34208/jba.v22i1.620
Hambali, A., Sonjaya, F. R., & Aulia, S. (2024). Masa depan profesi akuntan publik: Analisis dampak Undang-Undang Nomor 4 Tahun 2023 tentang Pengembangan dan Penguatan Sektor Keuangan (P2SK). Indonesian Journal of Auditing and Accounting, 1(2), 68–88. https://doi.org/10.71188/ijaa.v1i2.76
Idawati, W., & Eveline, R. (2016). Pengaruh independensi, kompetensi, dan profesionalisme auditor terhadap pertim-bangan tingkat materialitas dalam pemeriksaan laporan keuangan. Jurnal Akuntansi, 20(1), 16–32. https://doi.org/10.24912/ja.v20i1.73
Irhamdhika, G., El Hidayah, N. I., Ariska, Y., Ningtyas, D. A., & Sari, A. (2025). Krisis kepercayaan publik: Fenomena #Kaburajadulu dan peran humas pemerintah dalam merespons cancel culture. Jurnal Public Relations (J-PR), 6(1), 7–15. https://doi.org/10.31294/jpr.v6i1.8663
Lisbeth, N., & Ramadhan, Y. (2022). Pengaruh hubungan dekat auditor dan klien terhadap independensi auditor. Jurnal Ecoment Global, 7(1). https://doi.org/10.35908/jeg.v7i1.2224
Ningsih, S. T. S., & Haryanto, H. (2022). Pengaruh temuan audit, opini audit dan transparansi terhadap tingkat korupsi. Diponegoro Journal of Accounting, 11(4). https://doi.org/10.21009/japa.0402.11
Pakaya, L. (2025). Strengthening public trust through auditor competency, audit quality, and fraud prevention. Pakistan Journal of Life & Social Sciences, 23(1). https://doi.org/10.57239/PJLSS-2025-23.1.00355
Putri, D. A., Azali, D. W., & Legiman, A. P. P. (2025). Sistem pengawasan bank pasca kasus BLBI dalam mendorong reformasi perbankan di Indonesia. Journal Sains Student Research, 3(1), 116–130.
Rabbina, H. N., Santoso, O. A., & Wahjono, S. I. (2025). Rekonstruksi budaya organisasi: Korupsi di Indonesia sangat mengkhawatirkan, termasuk di BUMN. Innovative: Journal of Social Science Research, 5(3), 1279–1288.
Ritonga, P. (2024). Transparansi dan akuntabilitas: Peran audit dalam meningkatkan kepercayaan stakeholder. Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi, 13(2), 323–336. https://doi.org/10.35906/equili.v13i2.2004
Salle, A. (2019). Unqualified opinion is not free of corruption: The audit expectation gap in Indonesia. SSRN. https://doi.org/10.2139/ssrn.3332209
Schein, E. H. (2010). Organizational culture and leadership (Vol. 2). John Wiley & Sons.
Selfiani, S. E. (2024). Profesi auditor (Pemerintahan di Indonesia). CV. Green Publisher Indonesia.
Supriyadi, S. G., & Antoro, E. W. (2024). Penyebab fraud dalam laporan keuangan merupakan kesalahan individu atau budaya organisasi. Jurnal Akuntansi Bisnis Pelita Bangsa, 9(01), 49–62. https://doi.org/10.37366/akubis.v9i01.1315
Svanberg, J., & Öhman, P. (2013). Auditors’ time pressure: Does ethical culture support audit quality? Managerial Auditing Journal, 28(7), 572–591. https://doi.org/10.1108/MAJ-10-2012-0761
Yogi Prabowo, H. (2014). To be corrupt or not to be corrupt: Understanding the behavioral side of corruption in In-donesia. Journal of Money Laundering Control, 17(3), 306–326. https://doi.org/10.1108/JMLC-11-2013-0045
