DAFTAR ISI
ABSTRAK ...........................................................................................................
i
ABSTRACT ..........................................................................................................
ii
KATA PENGANTAR .........................................................................................
iii
DAFTAR ISI ........................................................................................................
vii
DAFTAR TABEL................................................................................................
xii
DAFTAR GAMBAR ...........................................................................................
xiv
DAFTAR LAMPIRAN .......................................................................................
xv
BAB I PENDAHULUAN ....................................................................................
1
1.1. Latar Belakang Penelitian ..................................................................
1
1.2. Identifikasi Masalah ...........................................................................
4
1.3. Maksud dan Tujuan Penelitian ...........................................................
4
1.4. Kegunaan Penelitian...........................................................................
5
1.5. Lokasi dan Waktu Penelitian .............................................................
6
BAB II TINJAUAN PUSTAKA ........................................................................
7
2.1.Audit ....................................................................................................
7
2.1.1 Pengertian Audit .........................................................................
7
2.1.2 Jenis-jenis Audit .........................................................................
8
2.2. Audit Internal .....................................................................................
10
2.2.1 Pengertian Audit Internal ...........................................................
10
2.2.2 Pengertian Auditor Internal ........................................................
11
vii
2.2.3 Tipe Auditor ...............................................................................
11
2.2.4 Fungsi, Tujuan dan Tanggung Jawab Audit Internal ...................
12
2.3. Profesionalisme Auditor Internal .......................................................
14
2.3.1 Pengertian Profesionalisme ........................................................
14
2.3.2 Pengertian Profesionalisme Auditor Internal .............................
15
2.3.3 Konsep Profesionalisme .............................................................
23
2.4. Pengungkapan ....................................................................................
24
2.4.1 Pengertian Pengungkapan ..........................................................
24
2.4.2 Tujuan Pengungkapan ................................................................
25
2.4.3 Tingkat Pengungkapan (disclosure) ...........................................
26
2.4.4 Tipe Pengungkapan ....................................................................
27
2.5.Kecurangan .........................................................................................
28
2.5.1 Pengertian Kecurangan (fraud) ..................................................
28
2.5.2 Kondisi Penyebab Fraud............................................................
29
2.5.3 Faktor-Faktor Pendorong Terjadinya Fraud ..............................
30
2.5.4 Unsur-Unsur Kecurangan...........................................................
31
2.5.5 Jenis dan Bentuk Kecurangan ....................................................
32
2.5.6 Syarat Penemuan Fraud .............................................................
33
2.5.7. Ruang Lingkup Fraud Auditing ................................................
34
2.5.8. Pendekatan Audit ......................................................................
37
2.6. Kerangka Pemikiran ...........................................................................
39
2.7. Hipotesis Penelitian............................................................................
43
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BAB III OBJEK DAN METODE PENELITIAN ............................................
44
3.1. Objek Penelitian ..................................................................................
44
3.1.1 Sejarah PT. Indonesia Power .....................................................
44
3.1.2 Visi dan Misi PT. Indonesia Power ............................................
46
3.1.3 Tujuan Perusahaan .....................................................................
46
3.1.4 Logo PT. Indonesia Power .........................................................
47
3.1.5 Struktur Organisasi Satuan Pengawasan Intern PT. Indonesia Power ..................................................................
49
3.1.6 Uraian Tugas dan Wewenang PT. Indonesia Power ..................
50
3.2.Metodologi Penelitian .........................................................................
51
3.2.1.Teknik Pengumpulan Data .........................................................
51
3.2.2.Operasionalisasi Variabel ..........................................................
54
3.2.3.Populasi dan Sampel ..................................................................
58
3.2.3.1 Populasi Penelitian........................................................
58
3.2.3.2 Sampel Penelitian .........................................................
58
3.2.4. Pengujian Data .........................................................................
59
3.2.5. Cara Pengolahan Data ..............................................................
61
3.2.6. Penerimaan dan Penolakan Hipotesis ......................................
64
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BAB IV HASIL PENELITIAN DAN PEMBAHASAN ...................................
65
4.1. Hasil Penelitian ............................................................................
65
4.1.1. Profesionalisme Audit Internal pada PT. Indonesia Power ...........................................................
65
4.1.1.1 Independensi ............................................................
65
4.1.1.2 Kemampuan Profesional ..........................................
67
4.1.1.3 Lingkup Pekerjaan ...................................................
70
4.1.1.4 Pelaksanaan Kegiatan Pemeriksaan .........................
73
4.1.1.5 Manajemen Bagian Audit ........................................
76
4.1.2. Pengungkapan Kecurangan pada PT. Indonesia Power. ...
83
4.1.2.1 Syarat Penemuan Fraud ...........................................
85
4.1.2.2 Ruang Lingkup Fraud Auditing ..............................
86
4.1.2.3 Pendekatan Audit .....................................................
87
4.1.3 Analisis Validitas dan Reliabilitas .....................................
90
4.1.3.1 Uji Validitas .............................................................
90
4.1.3.2 Uji Reliabilitas .........................................................
91
4.1.4 Analisis pengaruh Profesionalisme Auditor Internal Terhadap Pengungkapan Kecurangan pada PT. Indonesia Power ............................................................
92
4.1.4.1 Analisis Koefisien Korelasi Rank Spearman ...........
92
4.1.4.2 Koefisien Determinasi..............................................
94
4.1.4.3 Pengujian Hipotesis..................................................
94
x
4.2. Pembahasan ........................................................................................
96
4.2.1 Profesionalisme Auditor Internal Pada PT. Indonesia Power ..
96
4.2.2.1 Independensi ................................................................
97
4.2.1.2 Kemampuan Profesional ...............................................
97
4.2.1.3 Lingkup Pekerjaan ........................................................
98
4.2.1.4 Pelaksanaan Kegiatan Pemeriksaan ..............................
99
4.2.1.5 Manajemen Bagian Audit Internal ................................
100
4.2.2 Pengungkapan Kecurangan Pada PT. Indonesia Power ...........
101
4.2.2.1 Syarat Penemuan Fraud................................................
101
4.2.2.2 Ruang Lingkup Fraud Auditing...................................
102
4.2.2.3 Pendekatan Audit ..........................................................
103
BAB V KESIMPULAN DAN SARAN ..............................................................
104
5.1.Kesimpulan....................................................................................
104
5.2.Saran ..............................................................................................
105
DAFTAR PUSTAKA LAMPIRAN
xi
DAFTAR TABEL
Tabel 3.1
Bobot Skoring ...........................................................................
Tabel 3.2
Operasionalisasi
Variabel
Dimensi,
Indikator,
51
Skala
Pengukuran dan Intrumen Penelitian ........................................
56
Tabel 3.3
Batas – Batas Nilai Kolerasi .....................................................
63
Tabel 4.1
Independensi .............................................................................
66
Tabel 4.2
Kemampuan Profesional ...........................................................
69
Tabel 4.3
Lingkup Pekerjaan ....................................................................
72
Tabel 4.4
Pelaksanaan Kegiatan Pemeriksaan ..........................................
75
Tabel 4.5
Manajemen Bagian Audit Internal ............................................
78
Tabel 4.6
Tanggapan Responden Tentang Profesionalisme Auditor Internal Secara Keseluruhan .....................................................
79
Tabel 4.7
Syarat Penemuan Fraud............................................................
85
Tabel 4.8
Ruang Lingkup Fraud Auditing...............................................
86
Tabel 4.9
Pendekatan Audit ......................................................................
87
Tabel 4.10
Tanggapan Responden Tentang Pengungkapan kecurangan Secara Keseluruhan...................................................................
Tabel 4.11
88
Rekapitulasi Hasil Uji Validitas Variabel X (Profesionalisme auditor internal).........................................................................
xii
90
Tabel 4.12
Rekapitulasi Hasil Uji Validitas Variabel Y (Pengungkapan Kecurangan) ..............................................................................
91
Tabel 4.13
Uji Reliabilitas Variabel Audit Internal ....................................
92
Tabel 4.14
Uji Reliabilitas Variabel Pengungkapan Kecurangan ..............
92
Tabel 4.15
Perhitungan Korelasi Rank Spearman Variabel X dan Variabel Y .................................................................................
xiii
93
DAFTAR GAMBAR
Gambar 2.1 Jenis-jenis Audit .......................................................................
9
Gambar 2.2 Skema Kerangka Pemikiran......................................................
43
Gambar 3.1 Logo PT. Indonesia Power........................................................
47
Gambar 4.1 Uji Signifikasi dengan Uji Satu Pihak ......................................
95
xiv
DAFTAR LAMPIRAN
Lampiran 1
Struktur Organisasi
Lampiran 2
Kuesioner
Lampiran 3
Rekapitulasi Jawaban Kuesioner
Lampiran 4
Tabel Product Moment
Lampiran 5
Tabel Distribusi t
Lampiran 6
Surat Survey
Lampiran 7
Kartu Bimbingan
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