ABSTRACT The purpose of this research is to examine the effect of Good Corporate Governance, Internal Control, and Internal Audit on the Fraud. This research conducted at located on PT. Telekomunikasi Indonesia Tbk. and PT. Dirgantara Indonesia (Persero). The method used in this research is causal methods and the techniques of data collection through the interviews, questionnaires and literature studies. The hypothesis using the multiple regression analysis, T test, and F test with the total sample of 47 and the data then analysed by using SPPS 16.0 software. The results of the research show: 1) Good Coporate Governance have a significant negative effect on the fraud with a significance level 0,008< 0,05 , 2) Internal Control doesn’t have significant effect on the fraud but a negative direction with significance level 0,776 > 0,05, 3) Internal Audit does’t have significat effect on the fraud but a negative direction with significance level 0,325 > 0,05. The result simultaneously show that Good Corporate Governance, Internal Control and Internal Audit have a significant negative effect on the Fraud with the effect of 65,1% while the 34,9% is effect by other factors. Keywords: Good Corporate Governance, Internal control, Internal audit , Fraud
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ABSTRAK Adapun tujuan dari penelitian ini adalah untuk mengetahui pengaruh dari Good Corporate Governance, Pengendalian Internal dan Audit Internal terhadap kecurangan (fraud). Penelitian dilakukan di PT. Telekomunikasi Indonesia Tbk. dan PT. Dirgantara Indonesia (Persero). Metode yang digunakan penulis dalam melakukan penelitian adalah metode kausal serta teknik pengumpulan data melalui wawancara, kuisioner dan penelitian kepustakaan. Pengujian hipotesis menggunakan analisis regresi berganda, uji T serta uji F dengan jumlah sampel sebanyak 47 dan data diuji dengan SPSS 16.0. Hail penelitian ini menunjukan bahwa : 1) Good Corporate Governance berpengaruh signifikan negatif terjadap kecurangan dengan tingkat signifikansi 0,008<0,05, 2) Pengendalian Internal tidak berpengaruh signifikan namun mempunyai arah yang negatif dengan tingkat signifikansi 0,776 > 0,05, 3) Audit Internal tidak berpengaruh signifikan terhadap terhadap kecurangan namun tetap mempunyai arah yang negatif dengan tingkat signifikansi 0,325 > 0,05. Hasil penelitian secara simultan menunjukan bahwa Good Corporate Governance, Pengendalian Internal dan Audit Internal secara bersama-sama berpengaruh signifikan negatif terhadap Kecurangan dengan dengan pengaruh yang cukup besar yaitu 65,1%, sedangkan 34,9% dipengaruhi oleh faktor lain.
Kata Kunci: Good Corporate Governance, Pengendalian Internal, Audit Internal, Kecurangan
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DAFTAR ISI Halaman HALAMAN JUDUL .............................................................................................. i HALAMAN PENGESAHAN ................................................................................ ii PERNYATAAN KEASLIAN KARYA TULIS SKRIPSI ..................................... iii PERNYATAAN PUBLIKASI KARYA TULIS SKRIPSI..................................... iv KATA PENGANTAR ............................................................................................ v ABSTRACT .............................................................................................................. viii ABSTRAK .............................................................................................................. ix DAFTAR ISI ........................................................................................................... x DAFTAR GAMBAR .............................................................................................. xv DAFTAR TABEL ................................................................................................... xvi DAFTAR LAMPIRAN ........................................................................................... xviii
BAB I PENDAHULUAN ..................................................................................... 1 1.1. Latar Belakang .................................................................................... 1 1.2. Identifikasi Masalah ............................................................................. 6 1.3. Maksud dan Tujuan Penelitian............................................................. 7 1.4. Kegunaan Penelitian ............................................................................ 7
BAB
II
KAJIAN
PUSTAKA,
KERANGKA
PEMIKIRAN,
DAN
PENGEMBANGAN HIPOTESIS .......................................................................... 9 2.1. Kajian Pustaka ................................................................................... 9 2.1.1. Agency Theory......................................................................... 9
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2.1.2. Kecurangan (Fraud) ................................................................ 10 2.1.2.1. Pengertian Kecurangan (fraud).................................. 10 2.1.2.2. Faktor Penyebab Kecurangan ..................................... 12 2.1.2.3. Tipe Kecurangan ......................................................... 15 2.1.2.4. Unsur-unsur yang dapat Mencegah Kecurangan ....... 17 2.1.3. Good Corporate Governance ................................................... 18 2.1.3.1. Pengertian Good Corporate Governance ................... 18 2.1.3.2. Tujuan Good Corprate Governance .......................... 19 2.1.3.3. Prinsip-Prinsip Dasar Good Corporate Governance .. 20 2.1.4. Pengendalian Internal ............................................................... 23 2.1.4.1. Pengertian Pengendalian Internal .............................. 23 2.1.4.2. Tujuan Pengendalian Internal .................................... 24 2.1.4.3. Komponen Pengendalian Internal.............................. 26 2.1.5. Audit Internal ........................................................................... 30 2.1.5.1. Pengertian Audit Internal ............................................ 30 2.1.5.2. Tujuan Audit Internal .................................................. 32 2.1.5.3. Fungsi dan Tanggung Jawab Auditor Internal ........... 32 2.1.5.4. Standar Profesional Audit Internal .............................. 34 2.2 Rerangka Pemikiran ........................................................................... 41 2.3. Pengembangan Hipotesis .................................................................... 47 2.3.1. Pengaruh Implementasi Good Corporate Governance terhadap Kecurangan (Fraud)............................................................... 47 2.3.2. Pengaruh Pengendalian Internal terhadap Kecurangan
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(Fraud) .................................................................................. 48 2.3.3. Pengaruh Audit Internal terhadap Kecurangan(Fraud) ........ 49 2.3.4. Pengaruh Good Coroprate Governance, Efektifitas Pengendalian Internal, dan Audit Internal terhadap Kecurangan (Fraud)............................................................... 49
BAB III METODE PENELITIAN ......................................................................... 50 3.1. Objek Penelitian............................................................................... 50 3.2. Populasi dan Sampel ....................................................................... 50 3.2.1. Populasi Penelitian .............................................................. 50 3.2.2. Sampel Penelitian ................................................................ 51 3.2.3. Teknik Pengambilan Sampel ............................................... 51 3.3. Metode Penelitian ............................................................................ 51 3.4. Jenis dan Sumber data ..................................................................... 52 3.4.1. Jenis Data............................................................................. 52 3.4.2. Teknik Pengumpulan Data .................................................. 53 3.5. Operasional Variabel dan Skala Pengukuran .................................. 54 3.6. Teknik Analisis Data ....................................................................... 58 3.6.1. Analisis Validitas dan Reliabilitas....................................... 58 3.6.2. Uji Asumsi Klasik ............................................................... 59 3.6.2.1.Uji Normalitas ......................................................... 59 3.6.2.2.Uji Multikolinearitas................................................ 60 3.6.2.3. Uji Heteroskedatisitas ............................................. 60 3.6.3. Uji Hipotesis ........................................................................ 61
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3.6.3.1. Analisis Regresi Berganda ...................................... 61 3.6.3.2. Analisis Korelasi Berganda .................................... 63 3.6.3.3. Analisis Uji F (Uji Simultan).................................. 64 3.6.3.4. Analisis Uji t (Uji Parsial) ...................................... 65
BAB IV HASIL PENELITIAN DAN PEMBAHASAN ........................................ 67 4.1. Hasil Penelitian ............................................................................... 67 4.1.1. Uji Validitas Dan Reliabilitas .............................................. 68 4.1.1.1. Uji Validitas............................................................ 68 4.1.1.1. Uji Reliabilitas ....................................................... 72 4.1.2. Regresi Linier Berganda : Good Coporate Governance (X1), Pengendalian Internal (X2), dan Audit Internal (X3) terhadap Kecurangan (Fraud) (Y) ..................................................... 73 4.1.3. Uji Asumsi Klasik ................................................................ 73 4.1.3.1. Uji Normalitas Data ................................................ 73 4.1.3.2. Uji Heteroskedastisitas .......................................... 75 4.1.3.3.Uji Multikolinieritas ................................................ 76 4.1.4. Persamaan Regresi Linier Berganda ................................... 80 4.1.5. Analisis Korelasi Pearson Product Moment ....................... 82 4.1.6. Analisis Koefisien Determinasi ........................................... 83 4.1.7. Pengujian Hipotesis ............................................................ 84 4.1.7.1. Uji Parsial (Uji t) .................................................... 84 4.1.7.2. Uji Simultan (Uji F) ................................................ 88 4.2. Pembahasan .................................................................................... 89
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4.2.1. Pengaruh Good Corporate Governance terhadap Kecurangan (Fraud) ................................................................................ 90 4.2.2. Pengaruh Pengendalian Internal terhadap Kecurangan (Fraud) 4.2.3. Pengaruh Audit Internal terhadap Kecurangan (Fraud) ...... 91 4.2.4. Pengaruh Good Corporate Governance, Pengendalian Internal dan Audit Internal terhadap Kecurangan (Fraud) ............... 92
BAB V SIMPULAN DAN SARAN ..................................................................... 94 5.1. Simpulan ............................................................................................. 94 5.2. Saran ................................................................................................. 95
DAFTAR PUSTAKA ............................................................................................. 97 LAMPIRAN ............................................................................................................ 101 DAFTAR RIWAYAT HIDUP PENULIS (CURRICULUM VITAE) ..................... 122
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DAFTAR GAMBAR Halaman Gambar 1
Fraud Triangle ................................................................................. 13
Gambar 2
Model Rerangka Pemikiran............................................................. 46
Gambar 3
Uji Heteroskedastisitas dengan Menggunakan Scatterplot............. 75
Gambar 4
Kurva Pengujian Hipotesis Parsial Variabel Good Coporate Governance (X1).............................................................................. 85
Gambar 5
Kurva Pengujian Hipotesis Parsial Variabel Pengendalian Internal (X2) .................................................................................................. 86
Gambar 6
Kurva Pengujian Hipotesis Parsial Variabel Audit Internal (X3) ... 87
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DAFTAR TABEL Halaman Tabel I
Variabel, Dimensi, Pertanyaan dan Skala Pengukuran ................... 55
Tabel II
Pendoman Interpretasi Koefisien Korelasi ...................................... 63
Tabel III
Hasil Penyebaran Kuesioner ........................................................... 67
Tabel IV
Rekapitulasi Hasil Uji Validitas Variabel Good Corporate Governance (X1) ............................................................................. 68
Tabel V
Rekapitulasi Hasil Uji Validitas Variabel Pengendalian Internal (X2) ......................................................................................................... 70
Tabel VI
Rekapitulasi Hasil Uji Validitas Variabel Audit Internal (X3) ....... 70
Tabel VII
Rekapitulasi Hasil Uji Validitas Variabel Kecurangan (Fraud) (Y)71
Tabel VIII
Hasil Uji Reliabilitas Kuesioner Penelitian .................................... 72
Tabel IX
Hasil Uji Normalitas ........................................................................ 74
Tabel X
Hasil Nilai VIF Uji Multikolinieritas ............................................... 76
Tabel XI
Hasil Perhitungan Nilai Koefisien Persamaan Regresi ................... 77
Tabel XII
Nilai Koefisien Korelasi Pearson Product Moment ....................... 81
Tabel XIII
Koefisien Korelasi dan Taksirannya ............................................... 81
Tabel XIV
Analisis Koefisien Determinasi ...................................................... 82
Tabel XV
Persentase Pengaruh Variabel X ..................................................... 83
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Tabel XVI
Pengujian Hipotesis Parsial (Uji-t) ............................................. 84
Tabel XVII
Pengujian Hipotesis Simultan (Uji-F) ......................................... 89
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DAFTAR LAMPIRAN
Lampiran A
Data Kuisioner ......................................................................... 101
Lampiran B
Daftar Pertanyaan Kuisioner ................................................... 105
Lampiran C
Hasil Output Uji SPSS............................................................. 109
Lampiran E
Critical Values Uji t dan F ....................................................... 118
Lampiran D
Surat Persetujuan Penelitian PT. Telekomunikasi Indonesia Tbk ........................................................................... 120
Lampiran E
Surat Persetujuan Penelitian PT. Dirgantara Indonesia (Persero) .................................................................................................. 121
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