Pengaruh Tindakan Pencegahan, Pendeteksian, Dan Audit Investigatif Terhadap Upaya Meminimalisasi Kecurangan (Fraud) Dalam Laporan Keuangan

Abstract

Abstract. As the development of the corporate world that in such a complex and varied making progress in the field of Economics tends to be accompanied by the emergence of crimes, like the cheating financial report. One of the media information that is very important to describe the performance of a company is the financial report. Because the larger the company, the greater the risk of cheating are possible in the face of the company that could result in huge losses the bankrupt company. This research aims to know the magnitude of the influence the actions of prevention, detection and investigative audit of efforts to minimize cheating This study in state BUMN companies the financial services sector and Pt KAI in Bandung . The respondents in this research is the state BUMN company in audior and samples is determined by simple Proportional random sampling techniques, in which samples are obtained randomly from the population that is found by the number of samples as many as 34 people respondents. Research methods used are empirical studies with the kind of descriptive research and verifikatif. Technique of data analysis used i.e. multiple linear regression analysis with the help of the program SPSS version 20.00. The results of this study indicate that the influence of preventative action, detection and investigative auditing role of efforts to minimize fraud (fraud). An effort minimize cheating will be getting better if the role of the auditor run the actions of prevention, detection, and investigative auditing correctly and appropriate SAP. The magnitude of the influence of these three variables variables Influence Precautions (X 1), influence the action of detection (X 2) and Investigative Auditing (X 3) influence of 77.5% against Minimize Cheating (Y). While the rest of 22.5% is the contribution of other variables in addition to the influence of the Precautions (X 1), influence the action of detection (X 2) and Investigative Auditing (X 3).

Abstrak. Penelitian ini bertujuan untuk mengetahui besarnya pengaruh tindakan pencegahan, pendeteksiaan dan audit investigatif terhadap upaya meminimalisasi kecurangan. Penelitian ini mengambil lokasi di pada Perusahaan BUMN sektor jasa keuangan dan Pt KAI di Kota Bandung. Responden dalam penelitian ini adalah audior di dalam perusahaan BUMN dan sampel ditentukan dengan teknik Proportional simple random sampling, di mana sampel diperoleh secara acak dari bagian populasi yang ditemui dengan jumlah sampel sebanyak 34 orang responden. Metode penelitian yang digunakan adalah studi empiris dengan jenis penelitian deskriptif dan verifikatif. Teknik analisis data yang digunakan yaitu analisis regresi linear berganda dengan bantuan program SPSS versi 20.00. Hasil penelitian ini menunjukkan bahwa pengaruh tindakan pencegahan, pendeteksian dan audit investigatif berperan  terhadap  upaya meminimalisasi kecurangan (fraud). Upaya meminimalisasi kecurangan akan semakin baik jika peran auditor menjalankan tindakan pencegahan, pendeteksian, dan audit investigatif dengan benar dan sesuai SAP. Besarnya pengaruh ketiga variabel variabel Tindakan Pencegahan (X₁) berpengaruh secara signifikan terhadap upaya meminimalisasi kecurangan baik secara parsial maupun secara simultan, Tindakan Pendeteksian (X₂) berpengaruh terhadap upaya meminimalisasi kecurangan bai secara parsial maupun secara simultan dan Audit Investigatif (X₃) berpengaruh secara signifikan terhadap upaya meminimalisasi kecurangan maupun secara parsial maupun secara simultan sebesar 77,5% Sedangkan sisanya sebesar 22,5% merupakan kontribusi variabel lain selain Pengaruh Tindakan Pencegahan (X₁), Pengaruh Tindakan Pendeteksian (X₂) dan Audit Investigatif (X₃).a