Determinan Lima Komponen COSO terhadap Pencegahan Fraud pada Perusahaan Ritel di Kota Tangerang
The Five COSO Internal Control Components as Determinants of Fraud Prevention in Retail Companies in Tangerang City
DOI:
https://doi.org/10.24260/jkubs.v5i2.6986Keywords:
COSO, Internal Control System, Fraud Prevention, Retail Companies, Tangerang CityAbstract
Purpose: This study examines the influence of the five components of the Committee of Sponsoring Organizations of the Treadway Commission (COSO) internal control framework on fraud prevention in retail companies in Tangerang City.
Design/methodology/approach: A quantitative causal survey was conducted among 130 employees of PT Sumber Alfaria Trijaya, PT Indomarco Prismatama, and TIP TOP across 13 districts. Purposive sampling was applied, and the data were analyzed using partial least squares structural equation modeling (PLS-SEM) with SmartPLS 4.
Research Findings: The model explained 84.2% of the variance in fraud prevention (adjusted R² = 0.836; SRMR = 0.030). All five COSO components had positive and significant effects. The control environment was the strongest determinant (β = 0.451; p < 0.001), followed by risk assessment (β = 0.241; p < 0.001), control activities (β = 0.158; p = 0.003), information and communication (β = 0.158; p = 0.001), and monitoring activities (β = 0.150; p = 0.002).
Contribution/Originality/Novelty: The study separates the five COSO components as independent constructs in a retail setting, identifies their relative contributions, and reinforces the opportunity dimension of fraud triangle theory.
References
Andrade, C. (2021). The inconvenient truth about convenience and purposive samples. Indian Journal of Psychological Medicine, 43(1), 86–88. https://doi.org/10.1177/0253717620977000
Arens, A. A., Elder, R. J., & Beasley, M. S. (2020). Auditing and assurance services. Pearson.
Ashari, U. Z., & Rahayu, I. (2025). Pengendalian internal dan budaya organisasi sebagai pencegahan fraud penyalahgunaan aset. Jurnal Aplikasi Bisnis, 22(1), 670–679.
Association of Certified Fraud Examiners. (2024). Occupational fraud 2024: A report to the nations. Association of Certified Fraud Examiners..
Azizan, A. F., & Ali, M. M. (2024). The effect of internal control mechanism towards fraud prevention in small and medium enterprises. Indonesian Journal of Sustainability Accounting and Management, 8(1), 178–188. https://doi.org/10.28992/ijsam.v8i1.843
Bramasto, A., Anggadini, S. D., Hasanah, U., & Azizah, N. N. (2022). Pencegahan kecurangan dengan audit internal dan pengendalian internal. Jurnal Akuntansi, 11(1), 64–82. https://doi.org/10.37932/ja.v11i1.516
Campbell, S., Greenwood, M., Prior, S., Shearer, T., Walkem, K., Young, S., Bywaters, D., & Walker, K. (2020). Purposive sampling: Complex or simple? Research case examples. Journal of Research in Nursing, 25(8), 652–661. https://doi.org/10.1177/1744987120927206
Committee of Sponsoring Organizations of the Treadway Commission. (2013). Internal control—Integrated framework. COSO.
Cressey, D. R. (1953). Other people's money: A study in the social psychology of embezzlement. Free Press.
Eulerich, M., & Lohmann, C. (2022). Information asymmetries and intra-company monitoring: An empirical analysis of nonlinear relationships between company characteristics and the size of the internal audit function. Schmalenbach Journal of Business Research, 74(1), 103–127. https://doi.org/10.1007/s41471-021-00128-2.
Fatimah, K., & Pramudyastuti, O. L. (2022). Analisis peran audit internal dalam upaya pencegahan dan pendeteksian kecenderungan kecurangan akuntansi (fraud). Jurnal Ilmiah Akuntansi dan Bisnis, 7(2), 235–243.
Hair, J. F., Hult, G. T. M., Ringle, C. M., Sarstedt, M., Danks, N. P., & Ray, S. (2022). Partial least squares structural equation modeling (PLS-SEM) using R: A workbook. Springer. https://doi.org/10.1007/978-3-030-80519-7
Hamdani, R., & Albar, A. R. (2016). Internal controls in fraud prevention effort: A case study. Jurnal Akuntansi dan Auditing Indonesia, 20(2). https://doi.org/10.20885/jaai.vol20.iss2.art5
Hanif, A., & Nadhifah, B. (2025). Internal control environment for fraud detection and prevention. Indonesian Journal of Law and Economics Review, 20. https://doi.org/10.21070/ijler.v20i1.1420
Hanif, A., Oktaviarini, D. D., Hanun, N. R., Prasetya, A. N. A., & Nadhifah, B. (2023). Enhancing fraud detection and prevention through effective control environment: A phenomenological study. Indonesian Journal of Law and Economics Review, 18(3). https://doi.org/10.21070/ijler.v18i3.951
Hidayat, I., & Zakiyah, I. (2022). Pengaruh budaya dan sistem pengendalian pada pencegah fraud di perusahaan retail. MANAZHIM, 4(1), 145–159. https://doi.org/10.36088/manazhim.v4i1.1633
Krisdianti, D., & Supriatna, I. (2022). Evaluasi penerapan sistem pengendalian internal dalam pencegahan kecurangan persediaan dengan menggunakan kerangka kerja COSO. Indonesian Accounting Literacy Journal, 2(2), 422–435. https://doi.org/10.35313/ialj.v2i2.3375
Mariana, S., & Ismayanti, R. (2025). Pengaruh pengendalian internal terhadap efektivitas pencegahan kecurangan laporan keuangan. Journal of Business and Economics Research, 6(2), 684–692. https://doi.org/10.47065/jbe.v6i2.7560
Prynni, N. M. N. A., & Rasmini, N. K. (2025). Pengaruh sistem pengendalian internal, anti-fraud awareness, dan teknologi informasi pada pencegahan fraud. Jurnal Manajemen Pendidikan dan Ilmu Sosial, 6(6), 4631–4642. https://doi.org/10.38035/jmpis.v6i6.6029
Putri, D. S., & Wahyuni, P. D. (2024). The effect of internal audit, internal control and audit committee on fraud prevention. Journal of Economics, Business and Management Issues, 2(2). https://doi.org/10.47134/jebmi.v2i2.284
Risma, M., Raza, H., Murhaban, M., & Ikhyanuddin, I. (2024). Pengaruh pengendalian internal terhadap pencegahan fraud dengan transparansi dan akuntabilitas sebagai variabel intervening. Jurnal Akuntansi Malikussaleh, 3(2), 218–241. https://doi.org/10.29103/jam.v3i2.11941
Rosna, R. W. A., Puspitasari, D. P., & Putri, A. M. (2025). Pengaruh audit internal dan pengendalian internal terhadap pencegahan kecurangan. Jurnal Akuntansi Kompetif, 8(3), 877–884. https://doi.org/10.35446/akuntansikompetif.v8i3.2429
Sinkovics, N., Sinkovics, R. R., & Moisescu, O. I. (2023). A perspective on using partial least squares structural equation modelling in data articles. Data in Brief, 48, 109074. https://doi.org/10.1016/j.dib.2023.109074
Sitorus, H. R. C., & Fitriany. (2025). Evaluasi peran audit internal sebagai pencegah dan pendeteksi fraud pada PT XYZ. Dinasti International Journal of Economics, Finance & Accounting, 6(1), 564–572. https://doi.org/10.38035/dijefa.v6i1.4045
Sofyani, H. (2025). Penggunaan teknik partial least square (PLS) dalam riset akuntansi berbasis survei. Reviu Akuntansi dan Bisnis Indonesia, 9(1), 80–94. https://doi.org/10.18196/rabin.v9i1.26199
Utama, D. A., Sitawati, R., & Subchan, S. (2023). Pengaruh pengendalian internal terhadap pencegahan fraud, dengan transparansi dan akuntabilitas sebagai variabel intervening. Jurnal Riset Akuntansi dan Keuangan, 18(2), 109. https://doi.org/10.21460/jrak.2022.182.423
Wardah, Z., Carolina, A., & Wulandari, A. (2022). Pengaruh whistleblowing system, internal control, leadership dan budaya organisasi terhadap fraud prevention. Nominal: Barometer Riset Akuntansi dan Manajemen, 11(2). https://doi.org/10.21831/nominal.v11i2.49346
Yahya, F. A., & Venusita, L. (2022). The effect of internal control on fraud prevention based on the cause factors: Empirical study on a construction company in Surabaya. Journal of Accounting, Entrepreneurship and Financial Technology, 3(2), 133–148. https://doi.org/10.37715/jaef.v3i2.2662
Yulfani, M. A., Yamin, N. Y., Paranoan, S., & Gunarsa, A. (2024). Fraud prevention: The contribution of internal control, internal audit, and organizational culture. Quantitative Economics and Management Studies, 5. https://doi.org/10.35877/454RI.qems4118
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Qadar Ranggala, Arifin Noor
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
