ABSTRACT Bank is institution in the Financial intermediaries between the parties which have the funds and parties who need funding. The increasing rapid development of Banking gave rise to competition between banks. The competition resulted in increasing dynamic banking market. Where the task of the internal audit of banks that make development more dynamic bank. However, many often found banks that commit fraud resulting in losses for the bank. So this is where an important task that must be performed by internal audit. The purpose of this study was to knowing the extent of the influence of internal audits of fraud prevention in PT Bank Tabungan Pensiun Nasional, Tbk. In this study the writer obtained results that the internal audit very good contribution to PT. Bank Tabungan Pensiun Nasional. Keywords: Internal audit and fraud
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ABSTRAK Bank merupakan lembaga yang berperan sebagai perantara keuangan antara pihak yang memiliki dana dan pihak yang memerlukan dana. Perkembangan perbankan yang semakin pesat menimbulkan adanya persaingan antar bank.Persaingan ini mengakibatkan pasar perbankan semakin dinamis. Dimana tugas dari pada audit internal bank yang membuat perkembangan bank tersebut semakin dinamis. Namun banyak sering dijumpai bank-bank yang melakukan kecurangan yang mengakibatkan kerugian bagi bank tersebut. Maka disinilah tugas penting yang harus dilakukan oleh audit internal. Tujuan penelitian ini adalah untuk mengetahui sejauh mana pengaruh audit internal terhadap pencegahan kecurangan pada PT. Bank Tabungan Pensiun Nasional, Tbk. Dalam penelitian ini penulis memperoleh hasil bahwa audit internal memberikan kontribusi sangat baik terhadap PT Bank Tabungan Pensiun Nasional. Kata-kata kunci: Audit intenal dan kecurangan
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Universitas Kristen Maranatha
DAFTAR ISI Halaman HALAMAN JUDUL ...........................................................................................
i
LEMBAR PENGESAHAN .................................................................................
ii
SURAT PERNYATAAN KEASLIAN SKRIPSI ...............................................
iii
KATA PENGANTAR ........................................................................................
iv
ABSTRACT ...........................................................................................................
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ABSTRAK ..........................................................................................................
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DAFTAR ISI .......................................................................................................
viii
DAFTAR GAMBAR ..........................................................................................
xi
DAFTAR TABEL ...............................................................................................
xii
DAFTAR LAMPIRAN .......................................................................................
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BAB I PENDAHULUAN 1.1 Latar Belakang Penelitian .................................................................
1
1.2 Rumusan Masalah .............................................................................
4
1.3 Tujuan Penelitian ..............................................................................
4
1.4 Kegunaan Penelitian .........................................................................
4
BAB II TINJAUAN PUSTAKA, KERANGKA PEMIKIRAN, HIPOTESIS 2.1 Tinjauan Pustaka ..............................................................................
6
2.1.1 Pengertin Audit Internal .........................................................
6
2.1.2 Dimensi Audit Internal ...........................................................
7
2.1.3 Indikator Audit Internal ..........................................................
9
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2.1.4 Pengertian Fraud ....................................................................
11
2.1.5 Dimensi Fraud .......................................................................
12
2.1.6 Indikator Fraud .....................................................................
14
2.2 Kerangka Pemikiran ......................................................................... .
17
2.3 Hipotesis ...........................................................................................
18
BAB III METODOLOGI PENELITIAN 3.1 Definisi Operasional .........................................................................
19
3.2 Teknik Pengumpulan Data ...............................................................
19
3.2.1 Metode Dokumentasi .............................................................
19
3.2.2 Kuesioner ...............................................................................
19
3.3 Jenis Penelitian .................................................................................
20
3.4 Sumber Data .....................................................................................
20
3.4.1 Data Primer ...........................................................................
20
3.4.2 Data Sekunder .......................................................................
21
3.5 Teknik Analisis Data .......................................................................
21
3.5.1 Uji Kualitas Data ...................................................................
21
3.5.2 Uji Asumsi Klasik .................................................................
22
BAB IV HASIL PENELITIAN DAN PEMBAHASAN 4.1 Hasil Penelitian ................................................................................
31
4.1.1 Karakteristik Responden ........................................................
31
4.1.2 Uji Validitas ...........................................................................
32
4.1.3 Uji Reliabilitas ........................................................................
34
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4.1.4 Uji Asumsi Klasik ..................................................................
34
4.1.5 Persamaan Regresi Linier Sederhana .....................................
37
4.1.6 Analisis Korelasi ....................................................................
38
4.1.7 Koefisien Determinasi ............................................................
40
4.1.8 Pengujian Hipotesis ................................................................
41
4.2 Pembahasan ......................................................................................
42
4.2.1 Tanggapan Responden Terhadap Variabel Internal (X) ........
42
4.2.2 Tanggapan Responden Terhadap Variaabel Pencegahan Kecurangan (Y) ....................................................................
47
BAB V KESIMPULAN DAN SARAN 5.1 Kesimpulan .......................................................................................
54
5.2 Saran .................................................................................................
54
DAFTAR PUSTAKA .........................................................................................
56
LAMPIRAN ........................................................................................................
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DAFTAR GAMBAR Halaman Gambar 2.1
Kerangka Pemikiran ...............................................................
18
Gambar 4.1
Hasil Uji Heteroskedastisitas ..................................................
36
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DAFTAR TABEL Halaman Tabel 3.1
Operasionalisasi Variabel X ...................................................
23
Tabel 3.2
Operasional Variabel Y ..........................................................
27
Tabel 4.1
Karakteristik Responden Berdasarkan Jenis Kelamin ............
31
Tabel 4.2
Karakteristik Responden Berdasarkan Usia ...........................
32
Tabel 4.3
Uji Validitas ............................................................................
32
Tabel 4.4
Uji Reliabilitas ........................................................................
34
Tabel 4.5
Hasil Uji Normalitas Data .......................................................
35
Tabel 4.6
Persamaan Regresi Linier Sederhana .....................................
37
Tabel 4.7
Interpretasi Koefisien Korelasi ...............................................
39
Tabel 4.8
Analisis Korelasi .....................................................................
39
Tabel 4.9
Hasil Analisis Koefisien Determinasi .....................................
40
Tabel 4.10
Hasil Pengujian Hipotesis .......................................................
41
Tabel 4.11
Kriteria Persentase Skor Tanggapan Responden Terhadap Skor Ideal ................................................................................
Tabel 4.12
Skor Tanggapan Responden Dimensi Independensi Audit Internal ....................................................................................
Tabel 4.13
43
Skor Tanggapan Responden Dimensi Kemampuan Profesional ..............................................................................
Tabel 4.14
42
44
Skor Tanggapan Responden Dimensi Ruang Lingkup Audit Internal ....................................................................................
45
Tabel 4.15
Skor Tanggapan Responden Dimensi Lingkup Pekerja .........
46
Tabel 4.16
Rekapitulasi Jawaban Responden Variabel Audit Internal (X)
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Tabel 4.17
Skor Tanggapan Responden Dimensi Kondisi-Kondisi Penyebab Kecurangan...............................................................
Tabel 4.18
Skor Tanggapan Responden Dimensi Menilai Kondisi Kecurangan .............................................................................
Tabel 4.19
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49
Skor Tanggapan Responden Dimensi Sumber-Sumber Informasi Untuk Mengukur Risisko Kecurangan ...................
50
Tabel 4.20
Skor Tanggapan Responden Dimensi Risiko Kecurangan .....
51
Tabel 4.21
Skor Tanggapan Responden Dimensi Pencegahan Fraud ......
51
Tabel 4.22
Rekapitulasi Jawaban Responden Variabel Pencegahan Kecurangan (Y) .......................................................................
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DAFTAR LAMPIRAN Halaman Lampiran A
Rekapitulasi Jawaban Responden Variabel Audit Internal (X)
Lampiran B
Rekapitulasi Jawaban Responden Variabel Pencegahan
Lampiran C
59
Kecurangan (Y) .......................................................................
60
Uji Validitas ............................................................................
61
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