BAHREYSYI, ALKHAFIQI EFFRIATNA (2021) PENGARUH PENGETAHUAN, KEMAMPUAN MEMECAHKAN MASALAH DAM KOMUNIKASI TERHADAP KEAHLIAN INTERNAL AUDITOR DALAM MENDETEKSI FRAUD (STUDI KASUS PADA DEPARTEMEN INTERNAL AUDIT PT TELKOM INDONESIA). S2 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
Hingga saat ini, kinerja Badan Usaha Milik Negara (BUMN) di Indonesia masih belum mampu menyumbangkan kontribusi yang optimal. Hal ini diperparah dengan ditemukannya beberapa kasus BUMN yang terlibat penyalahgunaan wewenang serta lemahnya penegakan good corporate governance. Oleh karena itu, diperlukan sistem pemeriksaan internal yang kuat di dalam BUMN agar dapat mendeteksi potensi terjadinya kecurangan di dalam perusahaan. Penelitian ini bertujuan untuk mengetahui apakah terdapat hubungan yang signifikan antara keahlian dari internal auditor terhadap frekuensi pendeteksian kasus kecurangan. Subjek utama dalam penelitian ini adalah Pegawai Departemen Internal Audit di PT Telkom Indonesia (Persero) Tbk, tepatnya terhadap 100 pegawai Internal Audit Telkom. Penelitian ini menggunakan teknik survei dalam pengumpulan data dan teknik regresi berganda dalam analisis data. Berdasarkan hasil analisis data, didapatkan bahwa pengetahuan, kemampuan dalam memecahkan masalah, dan kemampuan komunikasi dari auditor mempunyai hubungan yang signifikan dalam mengurangi potensi terjadinya kecurangan dalam suatu perusahaan. Hasil penelitian ini dapat menjadi bahan rujukan bagi perusahaan maupun pihak perumus kebijakan mengenai upaya-upaya yang dapat dilakukan untuk meningkatkan pendeteksian kecurangan, yang nantinya dapat meningkatkan kualitas audit internal serta BUMN di Indonesia. The performance of State-Owned Enterprises’s in Indonesia has not been able to provide an optimal contribution to the nation. This is exacerbated by the contemporary findings of state-owned enterprises that are charged guilty for abuse of power as well as the weak enforcement of the good corporate governance. A stronger internal audit system is needed in state-owned enterprises to be more efficient at detecting fraud. This research aims to find out whether there is any significant relationship between the expertise of internal auditor towards the frequency of fraud detection. The main subjects of this research are the Telkom Internal Audit Department employees, specifically 100 internal audit employees. This study uses survey technique in data collection and multiple regression method in the analysis. This study shows that the auditor’s knowledge, problem-solving ability, and communication have significant relationship in reducing the potential for fraud inside a company. These findings can be used as a reference for both companies and policymakers policymakers regarding the efforts that can be made to improve fraud detection, which in turn can improve the quality of internal audit and state-owned enterprises in Indonesia.
| Item Type: | Thesis (S2) |
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| NIM/NIDN Creators: | 55517120055 |
| Uncontrolled Keywords: | Internal Audit, Corporate Governance, Fraud, State-Owned Enterprise |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | Priyo Raharjo |
| Date Deposited: | 06 Apr 2022 01:28 |
| Last Modified: | 06 Apr 2022 01:28 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/59469 |
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