S PEA 1105839 Table of content
DAFTAR ISI
ABSTRAK
ABSTRACT
KATA PENGANTAR
UCAPAN TERIMAKASIH
DAFTAR ISI ........................................................................................................ i
DAFTAR TABEL ............................................................................................... iv
DAFTAR GAMBAR ........................................................................................... vi
BAB I PENDAHULUAN .................................................................................... 1
1.1
Latar Belakang ........................................................................................... 1
1.2
Rumusan Masalah ...................................................................................... 5
1.3
Tujuan dan Manfaat Penelitian .................................................................. 6
1.3.1 Tujuan Penelitian.............................................................................. 6
1.3.2 Manfaat Penelitian............................................................................ 6
1.4
Kegunaan Penelitian................................................................................... 6
1.4.1 Kegunaan Teoritis ............................................................................ 6
1.4.2 Kegunaan Praktis.............................................................................. 6
BAB II TINJAUAN PUSTAKA......................................................................... 7
2.1
Kajian Pustaka .......................................................................................... 7
2.1.1 Sarbanes Oxley Act ............................................................................. 7
2.1.1.1 Pengertian Sarbanes Oxle y Act .................................................. 7
2.1.1.2 Komponen Sarbanes Oxley Act 2002 ........................................... 7
2.1.1.3 Sarbanes Oxley Act 2002 Section 404 .......................................... 11
2.1.1.4 Implikasi Section 404 terhadap perusahaan .................................. 14
2.1.2 Kcurangan (Fraud) ............................................................................... 15
2.1.2.1 Pengertian Kecurangan ................................................................. 15
2.1.2.2 Faktor-faktor terjadinya Kecurangan (Fraud) .............................. 15
2.1.2.3 Kecurangan Menurut Beberapa Perspektif ................................... 16
2.1.2.4 Pencegahan Kecurangan ............................................................... 18
Dila Silvana Lestari, 2015
ANALISIS PENGARUH PENERAPAN SARBANES OXLEY ACT SECTION 404 TERHADAP
PENCEGAHAN FRAUD
Universitas Pendidikan Indonesia | \.upi.edu perpustakaan.upi.edu
2.1.2.5 Pengaruh Sarbanes Oxley Act section 404 terhadap pencegahan
Fraud ........................................................................................... 21
2.2
Penelitian Terdahulu ................................................................................. 21
2.3
Kerangka Pemikiran .................................................................................. 23
BAB III OBJEK DAN METODE PENELITIAN ............................................ 26
3.1
Objek Penelitian ........................................................................................ 26
3.2
Metode Penelitian ...................................................................................... 26
3.2.1 Desain Penelitian .............................................................................. 27
3.2.2 Sumber Data dan Teknik Pengumpulan Data .................................. 27
3.2.2.1 Sumber Data ......................................................................... 27
3.2.2.2 Teknik Pengumpulan Data ................................................... 27
3.2.3 Instrumen Penelitian ......................................................................... 30
3.2.4 Teknik Analisis Data ........................................................................ 31
3.2.5 Pengujian Kredibilitas Data ............................................................. 33
BAB IV HASIL PENELITIAN DAN PEMBAHASAN ................................... 35
4.1
Hasil Penelitian ......................................................................................... 35
4.1.1 Sejarah Singkat Perusahaan PT. Telekomunikasi Indonesia, Tbk ... 35
4.1.2 Visi dan Misi PT. Telekomunikasi Indonesia .................................. 39
4.1.3 Unit Internal Audit PT. Telekomunikasi Indonesia, Tbk ................. 39
4.1.4 Unit Compliance and Risk Management .......................................... 41
4.1.5 Unit Keuangan .................................................................................. 41
4.1.6 Data Informan .................................................................................. 42
4.2
Pembahasan ............................................................................................... 42
4.2.1 Penerapan Sarbanes Oxley Act di PT. Telkom ................................ 42
4.2.2 Penerapan Sarbanes Oxley Act Section 404 di PT. Telkom ............. 49
4.2.2.1 Pendokumentasian ............................................................... 52
4.2.2.2 Pengevaluasian..................................................................... 56
4.2.2.3 Pelaporan Hasil Evaluasi ..................................................... 59
4.2.3 Gejala Fraud pada PT. Telekomunikasi Indonesia, Tbk ................. 62
4.2.4 Pencegahan Fraud di PT. Telekomunikasi Indonesia, Tbk. ............ 64
4.2.4.1 Sistem Pengendalian yang baik ........................................... 66
Dila Silvana Lestari, 2015
ANALISIS PENGARUH PENERAPAN SARBANES OXLEY ACT SECTION 404 TERHADAP
PENCEGAHAN FRAUD
Universitas Pendidikan Indonesia | \.upi.edu perpustakaan.upi.edu
4.2.4.2 Menghambat Terjadinya Kolusi .......................................... 67
4.2.4.3 Fungsi Pengawasan ............................................................. 69
4.2.4.4 Gambaran Hukuman ........................................................... 71
4.2.4.5 Pemeriksaan Secara Proaktif ............................................... 72
4.2.5 Pengaruh Penerapan Sarbanes Oxley Act section 404 terhadap
pencegahan fraud di PT. Telekomunikasi Indonesia, Tbk............... 74
BAB V KESIMPULAN DAN SARAN .............................................................. 79
5.1
Kesimpulan ............................................................................................. 79
5.2
Saran ....................................................................................................... 79
Dila Silvana Lestari, 2015
ANALISIS PENGARUH PENERAPAN SARBANES OXLEY ACT SECTION 404 TERHADAP
PENCEGAHAN FRAUD
Universitas Pendidikan Indonesia | \.upi.edu perpustakaan.upi.edu
DAFTAR TABEL
1.1
Tabel Daftar tingkat Korupsi di Dunia ...................................................... 2
2.1
Tabel Ringkasan Penelitian Terdahulu...................................................... 25
3.1
Tabel Narasumber Divisi Pengguna Sarbanes Oxley Act section 404 ...... 28
4.1
Tabel Data Informan ................................................................................. 46
4.2
Tabel Reduksi Data Sarbanes Oxley Act 2002 menurut para Informan.... 43
4.3
Tabel Reduksi Data Dampak Penerapan Sarbanes Oxley Act 2002 ......... 47
4.4
Tabel Reduksi Data Kendala Penerapan Sarbanes Oxley Act 2002 .......... 48
4.5
Tabel Reduksi Data Perkembangan Tanggungjawab perusahaan pada
Sarbanes Oxley Act pada seksi 404 ........................................................... 50
4.6
Tabel Reduksi Prosedur Pelaporan Keuangan ......................................... 51
4.7
Tabel Reduksi Data Laporan Pengendalian Intern Tingkat Entitas .......... 54
4.8
Tabel Reduksi Data Laporan Pengendalian Intern tingkat Transaksional 56
4.9
Tabel Reduksi Data Pengevaluasian Pengendalian Intern secara Berkala
an Tepat Waktu ......................................................................................... 58
4.10
Tabel Reduksi Data Tanggungjawab Perusahaan pasa section 404 .......... 60
4.11
Tabel Reduksi Data Keefektifan Pengendalian Internal Perusahaan
sesuai dengan Sarbanes Oxley Act menurut para informan ...................... 62
4.12
Tabel Reduksi Data Gejala Fraud ............................................................. 63
4.13
Tabel Reduksi Data Gambaran Umum Pencegahan Fraud di PT.
Telekomunikasi, Tbk. ................................................................................ 65
4.14
Tabel Reduksi DataPengendalian yang Baik untuk mencegah terjadinya
Fraud ......................................................................................................... 67
4.15
Tabel Reduksi Data Menghambat Terjadinya Kolusi untuk Mencegah
terjadinya Fraud ........................................................................................ 68
4.16
Tabel Reduksi Data Fungsi Pengawasan untuk mencegah terjadinya
Fraud ......................................................................................................... 70
4.17
Tabel Reduksi Data Gambaran Hukuman ................................................. 71
4.18
Tabel Reduksi data Pemeriksaan Secara Proaktif ..................................... 73
Dila Silvana Lestari, 2015
ANALISIS PENGARUH PENERAPAN SARBANES OXLEY ACT SECTION 404 TERHADAP
PENCEGAHAN FRAUD
Universitas Pendidikan Indonesia | \.upi.edu perpustakaan.upi.edu
4.19
Tabel Reduksi Data Hubungan antara arbanes Oxley Act section 404
dengan pencegahan Fraud ......................................................................... 75
4.20
Tabel Reduksi Data Keefektifan Pengendalian Internal perusahaan
sesuai dengan Sarbanes Oxley Act ection 404 menurut para Informan .... 77
Dila Silvana Lestari, 2015
ANALISIS PENGARUH PENERAPAN SARBANES OXLEY ACT SECTION 404 TERHADAP
PENCEGAHAN FRAUD
Universitas Pendidikan Indonesia | \.upi.edu perpustakaan.upi.edu
DAFTAR GAMBAR
2.1
Gambar Sebelum Sarbanes Oxley Act Section 404 diberlakukan ............. 13
2.2
Gambar Sesudah Sarbanes Oxley Act Section 404 diberlakukan.............. 13
2.3
Model Kerangka Teoritis .......................................................................... 25
3.1
Gambar Triangulasi Sumber ..................................................................... 34
3.2
Gambar Triangulasi Teknik ...................................................................... 34
Dila Silvana Lestari, 2015
ANALISIS PENGARUH PENERAPAN SARBANES OXLEY ACT SECTION 404 TERHADAP
PENCEGAHAN FRAUD
Universitas Pendidikan Indonesia | \.upi.edu perpustakaan.upi.edu
ABSTRAK
ABSTRACT
KATA PENGANTAR
UCAPAN TERIMAKASIH
DAFTAR ISI ........................................................................................................ i
DAFTAR TABEL ............................................................................................... iv
DAFTAR GAMBAR ........................................................................................... vi
BAB I PENDAHULUAN .................................................................................... 1
1.1
Latar Belakang ........................................................................................... 1
1.2
Rumusan Masalah ...................................................................................... 5
1.3
Tujuan dan Manfaat Penelitian .................................................................. 6
1.3.1 Tujuan Penelitian.............................................................................. 6
1.3.2 Manfaat Penelitian............................................................................ 6
1.4
Kegunaan Penelitian................................................................................... 6
1.4.1 Kegunaan Teoritis ............................................................................ 6
1.4.2 Kegunaan Praktis.............................................................................. 6
BAB II TINJAUAN PUSTAKA......................................................................... 7
2.1
Kajian Pustaka .......................................................................................... 7
2.1.1 Sarbanes Oxley Act ............................................................................. 7
2.1.1.1 Pengertian Sarbanes Oxle y Act .................................................. 7
2.1.1.2 Komponen Sarbanes Oxley Act 2002 ........................................... 7
2.1.1.3 Sarbanes Oxley Act 2002 Section 404 .......................................... 11
2.1.1.4 Implikasi Section 404 terhadap perusahaan .................................. 14
2.1.2 Kcurangan (Fraud) ............................................................................... 15
2.1.2.1 Pengertian Kecurangan ................................................................. 15
2.1.2.2 Faktor-faktor terjadinya Kecurangan (Fraud) .............................. 15
2.1.2.3 Kecurangan Menurut Beberapa Perspektif ................................... 16
2.1.2.4 Pencegahan Kecurangan ............................................................... 18
Dila Silvana Lestari, 2015
ANALISIS PENGARUH PENERAPAN SARBANES OXLEY ACT SECTION 404 TERHADAP
PENCEGAHAN FRAUD
Universitas Pendidikan Indonesia | \.upi.edu perpustakaan.upi.edu
2.1.2.5 Pengaruh Sarbanes Oxley Act section 404 terhadap pencegahan
Fraud ........................................................................................... 21
2.2
Penelitian Terdahulu ................................................................................. 21
2.3
Kerangka Pemikiran .................................................................................. 23
BAB III OBJEK DAN METODE PENELITIAN ............................................ 26
3.1
Objek Penelitian ........................................................................................ 26
3.2
Metode Penelitian ...................................................................................... 26
3.2.1 Desain Penelitian .............................................................................. 27
3.2.2 Sumber Data dan Teknik Pengumpulan Data .................................. 27
3.2.2.1 Sumber Data ......................................................................... 27
3.2.2.2 Teknik Pengumpulan Data ................................................... 27
3.2.3 Instrumen Penelitian ......................................................................... 30
3.2.4 Teknik Analisis Data ........................................................................ 31
3.2.5 Pengujian Kredibilitas Data ............................................................. 33
BAB IV HASIL PENELITIAN DAN PEMBAHASAN ................................... 35
4.1
Hasil Penelitian ......................................................................................... 35
4.1.1 Sejarah Singkat Perusahaan PT. Telekomunikasi Indonesia, Tbk ... 35
4.1.2 Visi dan Misi PT. Telekomunikasi Indonesia .................................. 39
4.1.3 Unit Internal Audit PT. Telekomunikasi Indonesia, Tbk ................. 39
4.1.4 Unit Compliance and Risk Management .......................................... 41
4.1.5 Unit Keuangan .................................................................................. 41
4.1.6 Data Informan .................................................................................. 42
4.2
Pembahasan ............................................................................................... 42
4.2.1 Penerapan Sarbanes Oxley Act di PT. Telkom ................................ 42
4.2.2 Penerapan Sarbanes Oxley Act Section 404 di PT. Telkom ............. 49
4.2.2.1 Pendokumentasian ............................................................... 52
4.2.2.2 Pengevaluasian..................................................................... 56
4.2.2.3 Pelaporan Hasil Evaluasi ..................................................... 59
4.2.3 Gejala Fraud pada PT. Telekomunikasi Indonesia, Tbk ................. 62
4.2.4 Pencegahan Fraud di PT. Telekomunikasi Indonesia, Tbk. ............ 64
4.2.4.1 Sistem Pengendalian yang baik ........................................... 66
Dila Silvana Lestari, 2015
ANALISIS PENGARUH PENERAPAN SARBANES OXLEY ACT SECTION 404 TERHADAP
PENCEGAHAN FRAUD
Universitas Pendidikan Indonesia | \.upi.edu perpustakaan.upi.edu
4.2.4.2 Menghambat Terjadinya Kolusi .......................................... 67
4.2.4.3 Fungsi Pengawasan ............................................................. 69
4.2.4.4 Gambaran Hukuman ........................................................... 71
4.2.4.5 Pemeriksaan Secara Proaktif ............................................... 72
4.2.5 Pengaruh Penerapan Sarbanes Oxley Act section 404 terhadap
pencegahan fraud di PT. Telekomunikasi Indonesia, Tbk............... 74
BAB V KESIMPULAN DAN SARAN .............................................................. 79
5.1
Kesimpulan ............................................................................................. 79
5.2
Saran ....................................................................................................... 79
Dila Silvana Lestari, 2015
ANALISIS PENGARUH PENERAPAN SARBANES OXLEY ACT SECTION 404 TERHADAP
PENCEGAHAN FRAUD
Universitas Pendidikan Indonesia | \.upi.edu perpustakaan.upi.edu
DAFTAR TABEL
1.1
Tabel Daftar tingkat Korupsi di Dunia ...................................................... 2
2.1
Tabel Ringkasan Penelitian Terdahulu...................................................... 25
3.1
Tabel Narasumber Divisi Pengguna Sarbanes Oxley Act section 404 ...... 28
4.1
Tabel Data Informan ................................................................................. 46
4.2
Tabel Reduksi Data Sarbanes Oxley Act 2002 menurut para Informan.... 43
4.3
Tabel Reduksi Data Dampak Penerapan Sarbanes Oxley Act 2002 ......... 47
4.4
Tabel Reduksi Data Kendala Penerapan Sarbanes Oxley Act 2002 .......... 48
4.5
Tabel Reduksi Data Perkembangan Tanggungjawab perusahaan pada
Sarbanes Oxley Act pada seksi 404 ........................................................... 50
4.6
Tabel Reduksi Prosedur Pelaporan Keuangan ......................................... 51
4.7
Tabel Reduksi Data Laporan Pengendalian Intern Tingkat Entitas .......... 54
4.8
Tabel Reduksi Data Laporan Pengendalian Intern tingkat Transaksional 56
4.9
Tabel Reduksi Data Pengevaluasian Pengendalian Intern secara Berkala
an Tepat Waktu ......................................................................................... 58
4.10
Tabel Reduksi Data Tanggungjawab Perusahaan pasa section 404 .......... 60
4.11
Tabel Reduksi Data Keefektifan Pengendalian Internal Perusahaan
sesuai dengan Sarbanes Oxley Act menurut para informan ...................... 62
4.12
Tabel Reduksi Data Gejala Fraud ............................................................. 63
4.13
Tabel Reduksi Data Gambaran Umum Pencegahan Fraud di PT.
Telekomunikasi, Tbk. ................................................................................ 65
4.14
Tabel Reduksi DataPengendalian yang Baik untuk mencegah terjadinya
Fraud ......................................................................................................... 67
4.15
Tabel Reduksi Data Menghambat Terjadinya Kolusi untuk Mencegah
terjadinya Fraud ........................................................................................ 68
4.16
Tabel Reduksi Data Fungsi Pengawasan untuk mencegah terjadinya
Fraud ......................................................................................................... 70
4.17
Tabel Reduksi Data Gambaran Hukuman ................................................. 71
4.18
Tabel Reduksi data Pemeriksaan Secara Proaktif ..................................... 73
Dila Silvana Lestari, 2015
ANALISIS PENGARUH PENERAPAN SARBANES OXLEY ACT SECTION 404 TERHADAP
PENCEGAHAN FRAUD
Universitas Pendidikan Indonesia | \.upi.edu perpustakaan.upi.edu
4.19
Tabel Reduksi Data Hubungan antara arbanes Oxley Act section 404
dengan pencegahan Fraud ......................................................................... 75
4.20
Tabel Reduksi Data Keefektifan Pengendalian Internal perusahaan
sesuai dengan Sarbanes Oxley Act ection 404 menurut para Informan .... 77
Dila Silvana Lestari, 2015
ANALISIS PENGARUH PENERAPAN SARBANES OXLEY ACT SECTION 404 TERHADAP
PENCEGAHAN FRAUD
Universitas Pendidikan Indonesia | \.upi.edu perpustakaan.upi.edu
DAFTAR GAMBAR
2.1
Gambar Sebelum Sarbanes Oxley Act Section 404 diberlakukan ............. 13
2.2
Gambar Sesudah Sarbanes Oxley Act Section 404 diberlakukan.............. 13
2.3
Model Kerangka Teoritis .......................................................................... 25
3.1
Gambar Triangulasi Sumber ..................................................................... 34
3.2
Gambar Triangulasi Teknik ...................................................................... 34
Dila Silvana Lestari, 2015
ANALISIS PENGARUH PENERAPAN SARBANES OXLEY ACT SECTION 404 TERHADAP
PENCEGAHAN FRAUD
Universitas Pendidikan Indonesia | \.upi.edu perpustakaan.upi.edu