ABSTRAK
Audit internal merupakan pemeriksaan yang independen dalam suatu organisasi yang berfungsi untuk menguji dan mengevaluasi kegiatan perusahaan juga terhadap laporan keuangan dan catatan akuntansi perusahaan. Tujuan penelitian ini adalah untuk mengetahui seberapa jauh peran audit internal berpengaruh dalam pencegahan kecurangan. Jumlah responden yang digunakan dalam penelitian ini adalah 32 responden dan sampel dalam penelitian ini adalah audit internal yang berada dalam divisi satuan pengendalian internal di perusahaan BUMN yang ada di Bandung. Metode penelitian yang digunakan adalah data primer, dengan metode pengumpulan data melalui kuesioner dan analisis data menggunakan metode Regresi Linier Sederhana. Hasil penelitian menunjukan peran audit internal berpengaruh terhadap pencegahan kecurangan. Ini berarti bahwa semakin baik peran audit internal, maka kecurangan dapat lebih dicegah. Koefisien determinasi (R2) dalam penelitian ini adalah sebesar 0,412. Berarti besarnya pengaruh audit internal dalam pencegahan kecurangan di perusahaan BUMN yang diteliti sebesar 41,2% dan sisanya 58,8% dipengaruhi oleh faktor lainnya yang tidak diteliti oleh penulis.
Kata kunci: Audit Internal, Kecurangan
Universitas Kristen Maranatha
ABSTRACT
Internal audit is an independent in an organization that serves to examine and evaluate activities the company is also to the financial and the accounting records company . The purpose of this research is to know how far the role of internal audit influential in the prevention fraud . The number of respondents used in this research is 32 respondents and sample in this research was internal audit who is in Division a unit of internal control state companies that is in bandung . Research methodology used was the data primary , with data collection method through the questionnaire and analysis of data in a linear regression simple . The results of the study showed the role of internal audit impact on prevention cheating . This means that the better the role of internal audit , so fraud could be more prevented. The coefficients determination ( R2 ) in this research was of 0,412. Means the size of the influence internal audit in the prevention wrong in state companies the treatment of 41.2 % and the rest 58,8 % influenced by another factor who do not researched by writer.
Key words:Internal Audit, Fraud
Universitas Kristen Maranatha
DAFTAR ISI
Halaman HALAMAN JUDUL ................................................................................ HALAMAN PENGESAHAN ................................................................. SURAT PERNYATAAN KEASLIAN TUGAS AKHIR ........................ ABSTRAK ............................................................................................ ... ABSTRACT................................................................................................ DAFTAR ISI............................................................................................. DAFTAR GAMBAR ................................................................................ DAFTAR TABEL..................................................................................... DAFTAR LAMPIRAN.............................................................................
i iii iv vi vii viii x xi xii
BAB I PENDAHULUAN ......................................................................... 1.1 Latar Belakang Penelitian ............................................................ 1.2 Rumusan Masalah ......................................................................... 1.3 Tujuan Penelitian ......................................................................... 1.4 Manfaat Penelitian ........................................................................
1 1 5 5 5
BAB II LANDASAN TEORI .................................................................. 2.1 Kajian Pustaka ............................................................................. 2.1.1 Audit .................................................................................... 2.1.1.1 Pengertian Audit .............................................. ....... 2.1.1.2 Jenis-Jenis Audit .............................................. ....... 2.1.2 Audit Internal ...................................................................... 2.1.2.1 Auditor Internal........................................................ 2.2.2.2 Independensi ......................................................... . 2.1.2.3 Ruang Lingkup Audit Internal ................................. 2.1.2.3 Fungsi dan Tanggung Jawab Staf Audit Intern ....... 2.1.2.4 Kualifikasi Auditor Intern........................................ 2.1.2.5 Kegiatan Auditor Intern ........................................... 2.1.2.6 Hak dan Kewajiban Auditor Intern.......................... 2.1.2.7 Survei Pendahuluan ................................................. 2.1.2.8 Pelaksanaan Kegiatan Audit ................................... 2.1.3 Pengertian Kecurangan ........................................................ 2.1.3.1 Jenis – Jenis Kecurangan ......................................... 2.1.3.2 Kondisi yang Mengakibatkan Terjadi Kecurangan 2.1.3.3 Pencegahan Kecurangan .......................................... 2.1.3.4 Ruang Lingkup Fraud Auditing............................... 2.1.3.5 Pendekatan Audit ..................................................... 2.1.4 Penelitian Terdahulu ............................................................ 2.2 Rerangka Pemikiran ...................................................................... 2.3 Pengembangan Hipotesis .............................................................
7 7 7 7 8 9 10 11 12 13 14 19 19 20 22 22 24 30 33 34 34 35 38 39
BAB III METODOLOGI PENELITIAN ................................................. 3.1 Jenis Penelitian.............................................................................
40 40
Universitas Kristen Maranatha
3.2 Populasi dan Sampel Penelitian ................................................... 3.2.1 Populasi ............................................................................... 3.2.2 Sampel ................................................................................. 3.3 Devinisi Operasional (DOV) ....................................................... 3.4 Teknik Pengumpulan Data .......................................................... 3.5 Teknik Analisis Data.................................................................... 3.5.1 Uji Instrumen ....................................................................... 3.5.1.1 Uji Validitas............................................................. 3.5.1.2 Uji Realibilitas ........................................................ 3.5.2 Uji Asumsi Klasik .............................................................. 3.5.2.1 Uji Normalitas ......................................................... 3.5.2.2 Uji Heteroskedastisitas ............................................ 3.5.3 Pengujian Hipotesis.............................................................. 3.5.3.1 Analisis Regresi Linier Sederhana........................... 3.5.3.2 Koefisien Determinasi (R2)......................................
40 40 41 41 42 43 43 43 44 44 44 45 45 45 46
BAB IV HASIL PENELITIAN DAN PEMBAHASAN .......................... 4.1 Hasil Penelitian ........................................................................... 4.1.1 Profil Unit Analisis............................................................... 4.1.2 Profil Responden ................................................................. 4.1.3 Uji Instrumen ....................................................................... 4.1.3.1 Uji Validitas ..................................................................... 4.1.3.2 Uji Realibilitas ........................................................ 4.1.4 Uji Asumsi Klasik ............................................................... 4.1.4.1 Uji Normalitas ......................................................... 4.1.4.2 Uji Heteroskedastisitas ............................................ 4.1.5 Pengujian Hipotesis.............................................................. 4.1.5.1 Analisis Regresi Linier Sederhana........................... 4.1.5.2 Koefisien Determinasi .............................................
48 48 48 48 51 51 53 54 54 54 55 55 57
BAB V PENUTUP.................................................................................... 5.1 Simpulan ..................................................................................... 5.2 Keterbatasan Penelitian................................................................ 5.4 Saran ...........................................................................................
58 58 58 59
DAFTAR PUSTAKA ............................................................................... LAMPIRAN.............................................................................................. DAFTAR RIWAYAT HIDUP PENULIS (CURRICULUM VITAE).......
60 62 75
Universitas Kristen Maranatha
DAFTAR GAMBAR
Gambar 2.1 Tahap-Tahap Survei Pendahuluan ....................................... Gambar 2.2 Uniform Fraud Classification System .................................. Gambar 2.3 Rerangka Pemikiran ............................................................. Gambar 2.4 Paradigma .............................................................................
20 27 38 39
Universitas Kristen Maranatha
DAFTAR TABEL
Tabel 2.2 Penelitian Terdahulu ................................................................ Tabel 3.1 Definisi Operasional Variabel (DOV) ..................................... Tabel 4.1 Penyebaran Kuesioner .............................................................. Tabel 4.2 Jenis Kelamin Responden ........................................................ Tabel 4.3 Usia Responden ........................................................................ Tabel 4.4 Pendidikan Terakhir Responden .............................................. Tabel 4.5 Lama Bekerja .......................................................................... Tabel 4.6 Uji Kecukupan Sampel ............................................................ Tabel 4.7 Hasil Uji Validitas Variabel Audit Internal (X) ....................... Tabel 4.8 Hasil Uji Validitas Variabel Kecurangan (Y) .......................... Tabel 4.9 Hasil Pengujian Reliabilitas ..................................................... Tabel 4.10 Hasil Pengujian Normalitas ................................................... Tabel 4.11 Hasil Pengujian Heteroskedastisitas ...................................... Tabel 4.12 Hasil Pengujian Regresi Sederhana ....................................... Tabel 4.12 Hasil Uji t ............................................................................... Tabel 4.13 Hasil Koefisien Determinasi .................................................
35 41 48 49 49 50 51 51 52 52 53 51 54 55 56 57
Universitas Kristen Maranatha
DAFTAR LAMPIRAN
LAMPIRAN A LAMPIRAN B LAMPIRAN C
Kuesioner .............................................................. Hasil Olah Data ..................................................... Surat Penelitian .....................................................
Universitas Kristen Maranatha
