ASWAR, DERI (2020) PENGARUH KOMPETENSI INTERNAL AUDITOR DAN SISTEM PENGENDALIAN INTERNAL TERHADAP PERILAKU FRAUD (Survey pada Otoritas Jasa Keuangan). S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to examine the effect of internal auditor competence and internal control systems on fraud behavior in the Financial Services Authority. Sampling in this study using the primary data method. Data was collected using a survey method by distributing questionnaires to the Financial Services Authority office. The target of this research is all auditors in OJK, but respondent data is received and can be processed 60 respondent answers. The method used in this study is the method of analyzing correlation data with IBM SPSS version 25 software. To test the quality of the instrument used is done by validity and reliability, T test, F test and coefficient of determination test. Correlation data analysis results show that variations in the variable of fraud behavior can be explained by variations in the internal audit competency variable and the internal control system at 64.5%. F statistical test shows that the model used is able to predict fraud behavior and is statistically significant. The T static test shows that the auditor internal competency variable has a positive effect on fraud behavior and statistical significance, and the internal control system variable has no effect on fraud behavior and has no statistical significance. The results showed that the internal auditor competency variable had a positive effect on fraud behavior while the internal control system variable had no effect on fraud behavior. The results of the hypothesis submission provide the synthesis that the better the internal competence of the auditor, the better the fraud behavior produced by the auditor. Keywords: internal auditor competence, internal control system, and fraud behavior. Penelitian ini bertujuan untuk mengkaji pengaruh kompetensi internal auditor dan sistem pengendalian internal terhadap perilaku fraud pada Otoritas Jasa Keuangan. Pengambilan sampel pada penelitian ini menggunakan metode data primer. Data dikumpulkan menggunakan metode survei dengan menyebarkan kuesioner ke kantor Otoritas Jasa Keuangan. Target penelitian ini adalah semua auditor yang ada di OJK, namun data responden yang diterima dan dan dapat diolah 60 jawaban responden. Metode yang digunakan dalam penelitian ini adalah metode analisis data korelasi dengan software IBM SPSS versi 25. Untuk menguji kualitas dari instrumen yang digunakan dilakukan dengan uji validitas dan reliabilitas, uji T, uji F dan uji koefisien determinasi. Hasil analisis data korelasi menunjukkan bahwa variasi variabel perilaku fraud dapat dijelaskan oleh variasi variabel kompetensi internal audit dan sistem pengendalian internal sebesar 64,5%. Uji statistik F menunjukkan bahwa model yang digunakkan mampu memprediksi perilaku fraud dan signifikan secara statistik. Uji statisik T menunjukkan bahwa variabel kompetensi internal auditor berpengaruh positif pada perilaku fraud dan signifikansi secara statistik, dan variabel sistem pengendalian internal tidak berpengaruh pada perilaku fraud dan tidak signifikansi secara statistik. Hasil penelitian menunjukkan bahwa variabel kompetensi internal auditor berpengaruh positif pada perilaku fraud sedangkan variabel sistem pengendalian internal tidak berpengaruh pada perilaku fraud. Hasil pengajuan hipotesis memberikan sintesa bahwa semakin baik kompetensi internal auditor maka semakin baik perilaku fraud yang dihasilkan oleh auditor. Kata kunci : kompetensi internal auditor, sistem pengendalian internal, dan perilaku
| Item Type: | Thesis (S2) |
|---|---|
| Call Number CD: | CD/555. 20 020 |
| NIM/NIDN Creators: | 55516110019 |
| Uncontrolled Keywords: | kompetensi internal auditor, sistem pengendalian internal, dan perilaku |
| Subjects: | 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan > 155.93 Influence of Specific Situations/Pengaruh Situasi Tertentu 500 Natural Science and Mathematics/Ilmu-ilmu Alam dan Matematika > 520 Comprehensive Works of Astronomy/Karya Komprehensif tentang Astronomi > 526 Marhematical Geography/Geografi Matematis > 526.9 Surveying/Survey |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | Dede Muksin Lubis |
| Date Deposited: | 12 Jan 2022 06:46 |
| Last Modified: | 21 Mar 2023 02:53 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/54146 |
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