Pengaruh Peran Komite Audit, Pengendalian Internal, Audit Internal Dan Pelaksanaan Tata Kelola Perusahaan Terhadap Pencegahan Kecurangan

Abstract

The needs for good corporate governance in the last ten years have been evidenced, especially after the failure of some big companies. In Indonesia, the good corporate governance become more important since this country experienced a multi dimension crisis at the middle of the 1997, where all government agents and private enterprises were required to implement the corporate governance. The purpose of this research is to explore the influence of audit committee role, internal control, internal audit, and good corporate governance implementation simultaneously and partly on the fraud prevention over the state-owned companies. This research was conducted by census methods over 13 public BUMN in Indonesia. The data used in this research were primary data collected by questioners. The research respondents were audit committee chairman, financial director, internal audit department chairman, and corporate secretary. The validity and reliability of the data was tested before hypothesis testing. The data analysis for hypothesis testing was the path analysis. This research concludes the of audit committee role, internal control, internal audit, and good corporate governance implementation influential significant to Fraud prevention the state-owned companies in Indonesia. From this research expressed that optimal from audit committee role, internal control exercise, internal audit and good corporate governance implementation can prevent the happening of fraud prevention over the state-owned companies in Indonesia.

Pengaruh Pengendalian Internal dan Peran Audit Internal Terhadap Pencegahan Kecurangan (Fraud) di PT Ratana Permata Mulia (Studi Kasus pada Karyawan Parkir Kantor Cabang di PT Ratana Permata Mulia)

“…Penelitian tentang pengaruh audit internal dan system pengendalian internal telah dilakukan oleh banyak pihak. Hasil penelitian Gusnardi (2011) menunjukkan bahwa pengendalian internal dan audit internal berpengaruh signifikan terhadap pencegahan kecurangan (fraud). Ida Bagus Dwika Maliawan, Edy Sujana, I Putu Gede Diatmika (2017) yang hasil penelitiannya menunjukkan bahwa audit internal dan sistem pengendalian internal berpengaruh secara signifikan terhadap pencegahan kecurangan (fraud).…”

“…Hasil ini sejalan dengan hasil penelitian Gusnardi (2011) yang menyatakan bahwa pengendalian internal berpengaruh signifikan terhadap pencegahan kecurangan. Hasil ini juga sejalan dengan hasil penelitian Kustinah (2016) yang menyatakan bahwa pengendalian internal berpengaruh positif terhadap pencegahan kecurangan.…”

Pengaruh Pengendalian Internal dan Good Corporate Governance terhadap Pencegahan Fraud

“…Ini berarti bahwa pelaksanaan good corporate governance mampu mencegah terjadinya kecurangan karena setiap prinsip good corporate governance selalu berkaitan dengan sifat keterbukaan, tidak deskriminatif, tanggung jawab yang jelas, dan adanya kontrol (Mulyani, 2020;Raharjanti & Muharrami, 2020). Untuk dapat melaksanakan good corporate governance sebagaimana yang diharapkan semua pihak terutama di BUMN-BUMN, diperlukan peran yang optimal dari komite audit, pengendalian internal, dan audit internal (Gusnardi, 2011). Dengan terlaksananya good corporate governance diharapkan perusahaan dapat berjalan dengan baik dan kecurangan yang selama ini merugikan mayoritas BUMN dapat dikurangi bahkan dihindari.…”

Study of Fraud Tendency: The Role of Unethical Behaviors as Mediation

“…According to Griffin and Ronald (2006), unethical behavior is behavior that is not by generally accepted social norms, in connection with actions that are not useful or harmful. In this study, unethical behavior was measured using indicators developed by Adelin and Fauzihardani (2013); Fitri et al (2016) adjusted to the research topic using four indicators, namely abuses position, abuses organizational resources, abuses power, and no action.…”