Systematic Literature Review: Interaksi Budaya Organisasi dan Pengendalian Internal Terhadap Pencegahan Fraud
Keywords:
Budaya organisasi, pengendalian internal, pencegahan fraud, systematic literature reviewAbstract
Penelitian ini mengkaji hubungan antara budaya organisasi dan pengendalian internal dalam konteks pencegahan fraud melalui pendekatan systematic literature review. Analisis terhadap 20 artikel terindeks Scopus (2014-2023) menunjukkan bahwa kombinasi budaya etis dan pengendalian internal dapat memberikan pendekatan yang lebih menyeluruh terhadap mitigasi risiko fraud. Studi ini mengidentifikasi empat tema kunci: (1) interaksi antara budaya organisasi dan pengendalian internal, (2) elemen budaya organisasi yang dapat mendukung pengendalian, (3) pentingnya adaptasi sistem pengendalian terhadap konteks budaya, dan (4) usulan kerangka integratif dalam strategi anti-fraud. Penelitian ini juga membahas keterbatasan serta kemungkinan temuan yang bertentangan dalam literatur untuk menjaga keseimbangan perspektif
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