PERANAN AUDITOR INTERNAL DALAM PENCEGAHAN KECURANGAN (Studi Kasus Pada PT. Kereta Api Indonesia (Persero) Tbk. Kota Bandung)
DAFTAR ISI
ABSTRAK ........................................................................................................... i
ABSTRACT .......................................................................................................... ii
KATA PENGANTAR......................................................................................... iii
DAFTAR ISI........................................................................................................ vi
DAFTAR TABEL ............................................................................................... x
DAFTAR GAMBAR........................................................................................... xi
DAFTAR LAMPIRAN ……………………………………………………….. xii
BAB I PENDAHULUAN.................................................................................... 1
1.1 Latar Belakang .................................................................................... 1
1.2 Identifikasi Masalah ........................................................................... 8
1.3 Maksud dan Tujuan Penelitian ........................................................... 9
1.4 Kegunaan Penelitian............................................................................ 9
1.5 Lokasi dan Waktu Penelitian .............................................................. 10
BAB II TINJAUAN PUSTAKA......................................................................... 11
2.1 Kajian Teori......................................................................................... 11
2.1.1 Pengertian Peranan.................................................................. 11
2.1.2 Pengertian Auditing ................................................................ 12
2.1.3 Tipe Auditor………………………………………………… 13
2.2 Dasar Hukum Audit Internal PT KAI (Persero) Tbk .......................... 14
2.2.1 Audit Internal PT KAI (Persero) Tbk……………………….. 18
2.2.2 Internal Audit Charter PT KAI (Persero) Tbk…………….… 18
2.3 Pengertian Audit Internal .................................................................... 20
2.3.1
Tujuan Audit Internal……………………………………….. 21
2.3.2
Ruang Lingkup Audit Internal……………………………… 22
2.3.3
Fungsi dan Tanggung Jawab Audit Internal………………... 23
2.4 Kualifikasi Auditor Internal ................................................................ 26
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2.5 Kecurangan (Fraud) ............................................................................ 32
2.5.1 Definisi Kecurangan ............................................................... 32
2.5.2 Jenis-jenis Kecurangan............................................................ 33
2.5.3 Faktor Pendorong Terjadinya Kecurangan ............................. 36
2.5.4 Pencegahan Kecurangan…………………………………….. 39
2.6 Kriteria Pencegahan Kecurangan ........................................................ 40
2.6.1
Syarat Penemuan Kecurangan………………………………. 40
2.6.2
Ruang Lingkup Audit Kecurangan………………………….. 41
2.6.3
Pendekatan Audit……………………………………………. 42
2.7 Penelitian Terdahulu ........................................................................... 44
2.8 Kerangka Pemikiran…………………………………………………. 45
2.9 Hipotesis Penelitian…………………………………………………. 49
BAB III OBJEK DAN METODE PENELITIAN ............................................ 60
3.1 Objek Penelitian .................................................................................. 50
3.2 Gambaran Umum Perusahaan............................................................. 51
3.2.1
Sejarah PT KAI (Persero) Tbk……………………………… 51
3.2.2
Struktur Organisasi PT KAI (Persero) Tbk…………………. 53
3.2.3
Visi dan Misi PT KAI (Persero) Tbk……………………….. 54
3.3 Metode Penelitian................................................................................ 54
3.4 Populasi dan Sampel ........................................................................... 55
3.4.1
Populasi……………………………………………………… 55
3.4.2 Sampel……………………………………………………….. 55
3.5 Teknik Pengumpulan Data.................................................................. 56
3.6 Operasionalisasi Variabel.................................................................... 58
3.7 Metode dan Analisis Data ................................................................... 61
3.7.1
Uji Validitas dan Uji Realibilitas……………………………. 64
3.7.1.1 Uji Validitas…………………………………………. 64
3.7.1.2 Uji Realibilitas………………………………………. 66
3.7.2 Uji Asumsi Klasik………………………………………….... 67
3.7.2.1 Uji Normalistik………………………………………. 67
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3.7.2.2 Uji Heteroskedastisitas…………………………….. 68
3.7.3
Analisis Regresi Linear Sederhana…………………………. 68
3.7.4
Analisis Korelasi Pearson………………………………….. 69
3.7.5
Analisis Kecocokan Model (Godnes of Fit)………………... 71
3.8 Pengujian Hipotesis............................................................................. 72
3.9 Penetapan Hipotesis ............................................................................ 73
3.9.1
Uji Parsial (t-Test)…………………………………………… 73
3.10Penetapan Tingkat Signifikan………………………………………. 74
BAB IV HASIL PENELITIAN DAN PEMBAHASAN................................... 75
4.1 Hasil Penelitian .................................................................................. 75
4.1.1 Penyebaran dan Pengembalian Kuesioner ............................. 75
4.1.2 Gambaran Umum Responden ............................................... 76
4.1.3 Analisis Deskriptif Tanggapan Deskriptif ............................. 80
4.1.3.1 Tanggapan Responden Mengenai Variabel
Auditor Internal ....................................................... 81
4.1.3.2 Tanggapan Responden Mengenai Variabel
PencegahanKecurangan…........................................ 90
4.1.4 Analisis Pengujian Data ......................................................... 96
4.1.4.1 Analisis Pengujian Validitas……………................ 96
4.1.4.2 Analisis Pengujian Reliabilitas……………………. 98
4.1.5 Uji Asumsi Klasik .................................................................. 100
4.1.5.1 Uji Normalitas…………………………...……….. 100
4.1.5.2 Uji Heterosdastisitas……………………………… 102
4.1.6
Analisis Data……………………………………………….. 103
4.1.6.1 Analisis Regresi Linear Sederhana……………….. 103
4.1.7
Analisis Korelasi Pearson…………………………………. 105
4.1.8
Analisis Kecocokan Model (Godnes of Fit)………………... 106
4.1.9
Pengujian Hipotesis………………………………………… 107
4.1.9.1 Pengujian Hipotesis Secara Parsial (Uji t)………... 107
4.2 Pembahasan........................................................................................ 108
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BAB V KESIMPULAN DAN SARAN .............................................................. 114
5.1 Kesimpulan......................................................................................... 115
5.2 Saran ................................................................................................. 116
DAFTAR PUSTAKA
LAMPIRAN
ix
ABSTRAK ........................................................................................................... i
ABSTRACT .......................................................................................................... ii
KATA PENGANTAR......................................................................................... iii
DAFTAR ISI........................................................................................................ vi
DAFTAR TABEL ............................................................................................... x
DAFTAR GAMBAR........................................................................................... xi
DAFTAR LAMPIRAN ……………………………………………………….. xii
BAB I PENDAHULUAN.................................................................................... 1
1.1 Latar Belakang .................................................................................... 1
1.2 Identifikasi Masalah ........................................................................... 8
1.3 Maksud dan Tujuan Penelitian ........................................................... 9
1.4 Kegunaan Penelitian............................................................................ 9
1.5 Lokasi dan Waktu Penelitian .............................................................. 10
BAB II TINJAUAN PUSTAKA......................................................................... 11
2.1 Kajian Teori......................................................................................... 11
2.1.1 Pengertian Peranan.................................................................. 11
2.1.2 Pengertian Auditing ................................................................ 12
2.1.3 Tipe Auditor………………………………………………… 13
2.2 Dasar Hukum Audit Internal PT KAI (Persero) Tbk .......................... 14
2.2.1 Audit Internal PT KAI (Persero) Tbk……………………….. 18
2.2.2 Internal Audit Charter PT KAI (Persero) Tbk…………….… 18
2.3 Pengertian Audit Internal .................................................................... 20
2.3.1
Tujuan Audit Internal……………………………………….. 21
2.3.2
Ruang Lingkup Audit Internal……………………………… 22
2.3.3
Fungsi dan Tanggung Jawab Audit Internal………………... 23
2.4 Kualifikasi Auditor Internal ................................................................ 26
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2.5 Kecurangan (Fraud) ............................................................................ 32
2.5.1 Definisi Kecurangan ............................................................... 32
2.5.2 Jenis-jenis Kecurangan............................................................ 33
2.5.3 Faktor Pendorong Terjadinya Kecurangan ............................. 36
2.5.4 Pencegahan Kecurangan…………………………………….. 39
2.6 Kriteria Pencegahan Kecurangan ........................................................ 40
2.6.1
Syarat Penemuan Kecurangan………………………………. 40
2.6.2
Ruang Lingkup Audit Kecurangan………………………….. 41
2.6.3
Pendekatan Audit……………………………………………. 42
2.7 Penelitian Terdahulu ........................................................................... 44
2.8 Kerangka Pemikiran…………………………………………………. 45
2.9 Hipotesis Penelitian…………………………………………………. 49
BAB III OBJEK DAN METODE PENELITIAN ............................................ 60
3.1 Objek Penelitian .................................................................................. 50
3.2 Gambaran Umum Perusahaan............................................................. 51
3.2.1
Sejarah PT KAI (Persero) Tbk……………………………… 51
3.2.2
Struktur Organisasi PT KAI (Persero) Tbk…………………. 53
3.2.3
Visi dan Misi PT KAI (Persero) Tbk……………………….. 54
3.3 Metode Penelitian................................................................................ 54
3.4 Populasi dan Sampel ........................................................................... 55
3.4.1
Populasi……………………………………………………… 55
3.4.2 Sampel……………………………………………………….. 55
3.5 Teknik Pengumpulan Data.................................................................. 56
3.6 Operasionalisasi Variabel.................................................................... 58
3.7 Metode dan Analisis Data ................................................................... 61
3.7.1
Uji Validitas dan Uji Realibilitas……………………………. 64
3.7.1.1 Uji Validitas…………………………………………. 64
3.7.1.2 Uji Realibilitas………………………………………. 66
3.7.2 Uji Asumsi Klasik………………………………………….... 67
3.7.2.1 Uji Normalistik………………………………………. 67
vii
3.7.2.2 Uji Heteroskedastisitas…………………………….. 68
3.7.3
Analisis Regresi Linear Sederhana…………………………. 68
3.7.4
Analisis Korelasi Pearson………………………………….. 69
3.7.5
Analisis Kecocokan Model (Godnes of Fit)………………... 71
3.8 Pengujian Hipotesis............................................................................. 72
3.9 Penetapan Hipotesis ............................................................................ 73
3.9.1
Uji Parsial (t-Test)…………………………………………… 73
3.10Penetapan Tingkat Signifikan………………………………………. 74
BAB IV HASIL PENELITIAN DAN PEMBAHASAN................................... 75
4.1 Hasil Penelitian .................................................................................. 75
4.1.1 Penyebaran dan Pengembalian Kuesioner ............................. 75
4.1.2 Gambaran Umum Responden ............................................... 76
4.1.3 Analisis Deskriptif Tanggapan Deskriptif ............................. 80
4.1.3.1 Tanggapan Responden Mengenai Variabel
Auditor Internal ....................................................... 81
4.1.3.2 Tanggapan Responden Mengenai Variabel
PencegahanKecurangan…........................................ 90
4.1.4 Analisis Pengujian Data ......................................................... 96
4.1.4.1 Analisis Pengujian Validitas……………................ 96
4.1.4.2 Analisis Pengujian Reliabilitas……………………. 98
4.1.5 Uji Asumsi Klasik .................................................................. 100
4.1.5.1 Uji Normalitas…………………………...……….. 100
4.1.5.2 Uji Heterosdastisitas……………………………… 102
4.1.6
Analisis Data……………………………………………….. 103
4.1.6.1 Analisis Regresi Linear Sederhana……………….. 103
4.1.7
Analisis Korelasi Pearson…………………………………. 105
4.1.8
Analisis Kecocokan Model (Godnes of Fit)………………... 106
4.1.9
Pengujian Hipotesis………………………………………… 107
4.1.9.1 Pengujian Hipotesis Secara Parsial (Uji t)………... 107
4.2 Pembahasan........................................................................................ 108
viii
BAB V KESIMPULAN DAN SARAN .............................................................. 114
5.1 Kesimpulan......................................................................................... 115
5.2 Saran ................................................................................................. 116
DAFTAR PUSTAKA
LAMPIRAN
ix