DAFTAR ISI
Halaman Sampul .........................................................................................
i
Halaman Judul ............................................................................................
ii
Halaman Pernyataan Bebas Plagiarisme .....................................................
iii
Halaman Pengesahan ..................................................................................
iv
Halaman Berita Acara Ujian Tesis .............................................................
v
Halaman Persembahan ................................................................................
vi
Halaman Motto ...........................................................................................
vii
Kata Pengantar ...........................................................................................
viii
Abstrak .......................................................................................................
xi
Daftar Isi .....................................................................................................
xiii
Daftar Tabel ...............................................................................................
xix
Daftar Gambar ............................................................................................
xxi
Daftar Lampiran .........................................................................................
xxii
BAB I PENDAHULUAN .......................................................................
1
1.1
Latar Belakang ....................................................................
1
1.2
Rumusan Masalah ..............................................................
11
1.3
Batasan Penelitian ..............................................................
13
1.4
Tujuan Penelitian ................................................................
13
1.5
Manfaat Penelitian ..............................................................
15
1.6
Sistematika Penulisan .........................................................
17
BAB II LANDASAN TEORI ................................................................
18
2.1
2.2
Pengertian dan Ruang Lingkup Akuntansi Forensik ..........
18
2.1.1 Akuntansi Forensik di Sektor Publik ........................
24
Keahlian Akuntan Forensik ................................................
25
2.2.1 Persyaratan keahlian .................................................
26
xiii
2.3
2.4
2.2.2 Kualitas Akuntan Forensik .......................................
36
Kecurangan (fraud) ............................................................
39
2.3.1 Penyebab Kecurangan (fraud) ................................
41
2.3.2 Jenis dan Klasifikasi Kecurangan (fraud) ...............
45
2.3.3 Pendeteksian Kecurangan (fraud) ...........................
49
Faktor-Faktor yang Mempengaruhi Kemampuan Akuntan Forensik ..............................................................................
52
2.4.1 Akuntansi Keuangan (financial accounting) ..........
52
2.4.2 Kemampuan Investigasi (investigave skills) ...........
54
2.4.3 Kemampuan Pajak (taxation) .................................
55
2.4.4
Kemampuan Menilai Bisnis (business valuation) ..
56
2.4.5
Kemampuan Hukum (legal skills) ..........................
57
2.4.6 Kemampuan Investigasi Kecurangan (fraud investigation) ..............................................
58
2.4.7
Manjemen Risiko (risk magement) ........................
59
2.4.8
Kemampuan Komputer (computer skills) ..............
60
2.4.9
Pemahaman Skema Fraud (fraud scheme) .............
61
2.4.10 Kemampuan Analisis Bisnis (business skills) ........
64
2.4.11 Kemampuan Komunikasi (communication skills) ..
64
2.4.12 Kemampuan Analisa (analitycal skills) ..................
65
2.5
Tinjauan Penelitian Terdahulu ...........................................
66
2.6
Kerangka Pengembangan Hipotesis ...................................
70
2.6.1 Pengaruh Kemampuan Akuntansi Keuangan (financial accounting) terhadap Kemampuan Akuntan Forensik dalam Mengungkap Kecurangan .............................................................
70
2.6.2 Pengaruh investigative skills terhadap Kemampuan Akuntan Forensik dalam Mengungkap Kecurangan .............................................................
71
2.6.3 Pengaruh taxation terhadap Kemampuan Akuntan Forensik dalam Mengungkap Kecurangan .............
72
2.6.4 Kemampuan Menilai Bisnis (business valuation) terhadap Kemampuan Akuntan Forensik dalam Mengungkap Kecurangan .......................................
72
xiv
2.6.5 Pengaruh legal skills terhadap Kemampuan Akuntan Forensik dalam Mengungkap Kecurangan .............................................................
73
2.6.6 Pengaruh fraud investigation terhadap Kemampuan Akuntan Forensik dalam Mengungkap Kecurangan .......................................
74
2.6.7 Pengaruh risk management terhadap Kemampuan Akuntan Forensik dalam Mengungkap Kecurangan .............................................................
75
2.6.8 Pengaruh computer skills terhadap Kemampuan Akuntan Forensik dalam Mengungkap Kecurangan .............................................................
75
2.6.9 Pengaruh fraud scheme terhadap Kemampuan Akuntan Forensik dalam Mengungkap Kecurangan ........................................
76
2.6.10 Pengaruh business skills terhadap Kemampuan Akuntan Forensik dalam Mengungkap Kecurangan ........................................
77
2.6.11 Pengaruh communication skills terhadap Kemampuan Akuntan Forensik dalam Mengungkap Kecurangan .......................................
77
2.6.12 Pengaruh analitycal skills terhadap Kemampuan Akuntan Forensik dalam Mengungkap Kecurangan .......................................
78
Kerangka Model Penelitian ................................................
80
BAB III METODE PENELITIAN .........................................................
81
2.7
3.1
Metode Penelitian ...............................................................
81
3.2
Objek Penelitian .................................................................
82
3.3
Sumber Data .......................................................................
83
3.4
Populasi, Sampel dan Teknik Pengambilan Sampel ..........
83
3.5
Definisi Operasional dan Pengukuran Variabel ................
85
3.5.1 Fincancial Accounting ............................................
87
3.5.2 Investigative Skills ..................................................
88
3.5.3 Taxation ..................................................................
88
3.5.4 Business Valuation ..................................................
89
3.5.5 Legal Skills ..............................................................
90
xv
3.5.6 Fraud Investigation ................................................
91
3.5.7 Risk Management ....................................................
92
3.5.8 Computer Skills .......................................................
93
3.5.9 Fraud Scheme .........................................................
95
3.5.10 Business Skills .........................................................
96
3.5.11 Communication Skills .............................................
97
3.5.12 Analytical Skills ......................................................
98
3.5.13 Kemampuan Akuntan Forensik ..............................
100
Instrumen Penelitian ...........................................................
101
3.6.1 Uji Kualitas Data (instrumen) .................................
102
Evaluasi Model Pengukuran (outer model) .........................
102
3.7.1 Uji Validitas ............................................................
102
3.7.2 Uji Realiabilitas ......................................................
104
Evaluasi Model Struktural (inner model) ...........................
105
3.8.1 Uji R-Square ( R2 ) ..................................................
105
3.8.2 Uji T- Statistik ........................................................
105
3.8.2
Fath Coeffecient .....................................................
106
Analisis Data dan Pengujian Hipotesis ...............................
106
3.9.1 Analisis Deskriptif ..................................................
106
3.9.2 Analisis Inferensial .................................................
107
3.10 Pengujian Hipotesis ............................................................
107
BAB IV ANALISIS DAN PEMBAHASAN ............................................
110
4.1. Hasil Pengumpulan Data ....................................................
110
4.2. Gambaran Umum Responden .............................................
112
4.3. Evaluasi Pengukuran (outer model) ...................................
115
4.3.1. Uji Validitas ..............................................................
115
4.3.2. Uji Reliabilitas ..........................................................
122
4.4. Evaluasi Model Struktural (inner model) ............................
124
4.5. Pengujian Hipotesis ............................................................
125
4.6. Pembahasan Hasil Penelitian ..............................................
126
3.6
3.7
3.8
3.9
xvi
4.6.1
4.6.2
4.6.3
4.6.4
4.6.5
4.6.6
4.6.7
4.6.8
4.6.9
4.6.10
4.6.11
4.6.11
Pengaruh Kemampuan Financial Accounting Terhadap Kemampuan Akuntan Forensik dalam Mengungkap Kecurangan (fraud) .............
126
Pengaruh Investigative Skills Terhadap Kemampuan Akuntan Forensik dalam Mengungkap Kecurangan (fraud) ........................
128
Pengaruh Kemampuan Taxation terhadap Kemampuan Akuntan Forensik dalam Mengungkap kecurangan (fraud) .........................
128
Pengaruh Kemampuan Business Valuation Terhadap Kemampuan Akuntan Forensik dalam Mengungkap Kecurangan(fraud) ...............
129
Pengaruh Legal Skills terhadap kemampuan Akuntan Forensik dalam Mengungkap Kecurangan (fraud) ..............................................
130
Pengaruh Kemampuan Fraud Investigation terhadap kemampuan Akuntan Forensik dalam Mengungkap Kecurangan (fraud) .............
131
Pengaruh Kemampuan Risk Management terhadap kemampuan Akuntan Forensik dalam Mengungkap Kecurangan (fraud) .............
132
Pengaruh Computer Skills terhadap Kemampuan Akuntan Forensik dalam Mengungkap Kecurangan (fraud) ........................
133
Pengaruh Fraud Scheme terhadap kemampuan Kemampuan Akuntan Forensik dalam Mengungkap Kecurangan (fraud) .............
134
Pengaruh Business Skills terhadap Kemampuan Akuntan Forensik dalam Mengungkap Kecurangan (fraud) ........................
135
Pengaruh Communication Skills terhadap Kemampuan Akuntan Forensik dalam Mengungkap Kecurangan (fraud) ........................
136
Pengaruh Analitycal Skills terhadap Kemampuan Akuntan Forensik dalam Mengungkap Kecurangan(fraud) .........................
137
xvii
BAB V PENUTUP ...................................................................................
139
5.1
Kesimpulan .........................................................................
139
5.2
Implikasi Penelitian dan Kontribusi Penelitian ..................
143
5.3
Kelemahan Penelitian .........................................................
144
5.4
Saran ...................................................................................
145
DAFTAR PUSTAKA ...............................................................................
146
LAMPIRAN-LAMPIRAN ......................................................................
154
xviii
DAFTAR TABEL
Tabel 1.1
Index Sektor Institusi Terkorup di Indonesia .........................
2
Tabel 1.2
Faktor-faktor/ Atribut Skill yang harus dimiliki yang dapat mempengaruhi Kemampuan Akuntan Forensik ...................................................................
9
Tabel 2.1
Perbedaan Auditing dan Fraud Examination .........................
21
Tabel 2.2
Akuntansi Forensik di Sektor Publik .....................................
24
Tabel 3.1
Item Pertanyaan Financial Accounting ..................................
87
Tabel 3.2
Item Pertanyaan Investigative Skills .......................................
88
Tabel 3.3
Item Pertanyaan Taxation ......................................................
89
Tabel 3.4
Item Pertanyaan Business Valuation ......................................
90
Tabel 3.5
Item Pertanyaan Legal Skills ..................................................
91
Tabel 3.6
Item Pertanyaan Fraud Investigation .....................................
92
Tabel 3.7
Item Pertanyaan Risk Management ........................................
93
Tabel 3.8
Item Pertanyaan Computer Skills ............................................
94
Tabel 3.9
Item Pertanyaan Fraud Scheme ..............................................
96
Tabel 3.10 Item Pertanyaan Business Skills ..............................................
97
Tabel 3.11 Item Pertanyaan Communication Skills ..................................
98
Tabel 3.12 Item Pertanyaan Analytical Skills ...........................................
99
Tabel 3.13 Item Pertanyaan Kemampuan Akuntan Forensik ....................
101
Tabel 4.1
Rincian Pengembalian Kuesioner ..........................................
111
Tabel 4.2
Responden Berdasarkan Usia .................................................
112
Tabel 4.3
Responden Berdasarkan Jenis Kelamin .................................
112
Tabel 4.4
Responden Berdasarkan Lamanya Bekerja ............................
113
Tabel 4.5
Responden Berdasarkan Tingkat Pendidikan .........................
113
Tabel 4.6
Responden Berdasarkan Gelar Profesi ...................................
114
Tabel 4.7
Responden Berdasarkan Klasifikasi Auditor .........................
114
Tabel 4.8
Initial Item Loadings dan AVE Model Awal .........................
115
Tabel 4.9
Initial Item Loadings dan AVE Model Akhir ........................
118
xix
Tabel 4.10 Cross Loading ........................................................................
120
Tabel 4.11 Correlation antar Konstruk ....................................................
122
Tabel 4.12 Composite Reliability .............................................................
123
Tabel 4.13 Cronbach’s Alpha ..................................................................
123
Tabel 4.14 Nilai R-square ........................................................................
124
Tabel 4.15 Path Coefficient .......................................................................
125
xx
DAFTAR GAMBAR
Gambar 2.1
Fraud Tiangle .....................................................................
41
Gambar 2.2
Fraud Taxonomy (Fraud Tree) ..........................................
45
Gambar 2.3
Kerangka Model Penelitian ................................................
80
Gambar 4.1
Hasil Pengujian Hipotesis ..................................................
126
xxi
DAFTAR LAMPIRAN
Lampiran 1.
Kuesioner penelitian
Lampiran 2.
Data rekapitulasi kuesioner responden
Lampiran 3.
Surat ijin penyebaran kuesioner penelitian
Lampiran 4.
Surat Keterangan telah melakukan penelitian
Lampiran 5.
Hasil analisis sofware SmartPLS 3.0
xxii
