Pengaruh efektivitas pengendalian intern terhadap pencegahan fraud melalui penyelenggaraan Public Governcance di Institusi Polri
Info Katalog
File Repositori
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2017
Pembimbing 1 : Yuswar Z. Basri
Subyek : Fraud - Prevention;Internal security - Management
Kata Kunci : internal control effectiveness, public governance implementation, fraud prevention
Status Posting : Published
Status : Tidak Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2017_DS_DIE_222131416_Halaman-Judul.pdf | 18 | |
| 2. | 2017_DS_DIE_222131416_Lembar-Pengesahan.pdf | 1 | |
| 3. | 2017_DS_DIE_222131416_Bab-1_Pendahuluan.pdf | 12 | |
| 4. | 2017_DS_DIE_222131416_Bab-2_Tinjauan-Pustaka.pdf | 106 |
|
| 5. | 2017_DS_DIE_222131416_Bab-3_Metode-Penelitian.pdf | 9 |
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| 6. | 2017_DS_DIE_222131416_Bab-4_Hasil-dan-Pembahasan.pdf | 9 |
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| 7. | 2017_DS_DIE_222131416_Bab-5_Simpulan.pdf | 7 |
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| 8. | 2017_DS_DIE_222131416_Daftar-Pustaka.pdf | 18 | |
| 9. | 2017_DS_DIE_222131416_Lampiran.pdf | 12 |
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P Penelitian ini bertujuan untuk mengembangkan model yang menggambarkan pengaruhefektivitas pengendalian intern terhadap pencegahan fraud melalui penyelenggaraanpublic governance di institusi POLRI.Model penelitian diuji alat statistika model persamaan struktural dengan softwareSmartPLS. Data penelitian dikumpulkan berdasarkan cluster sampling denganresponden yang terdiri dari 217 auditor intern pada Inspektorat Pengawasan Daerah di32 Polda.Hasil penelitian memberikan bukti empiris bahwa efektivitas pengendalian internmempengaruhi pencegahan fraud secara signifikan positif, bahwa efektivitaspengendalian intern mempengaruhi penyelenggaraan public governance secarasignifikan positif, bahwa penyelenggaraan public governance mempengaruhipencegahan fraud secara signifikan positif, dan bahwa efektivitas pengendalian internmempengaruhi pencegahan fraud secara signifikan positif melalui penyelenggaraanpublic governance di POLRI.Penelitian ini memiliki beberapa keterbatasan berupa pembatasan lingkup hanya padafaktor opportunity sebagai salah satu penyebab terjadinya fraud, tidak diikuti denganpenelitian kualitatif yang komprehensif dengan melibatkan pihak luar selain Polri, danpengukuran berdasarkan persepsi. Oleh karena itu penelitian lanjutan dapat dilakukandengan memperluas lingkup penelitian pada faktor rationalization, pressure,competence, dan arrogance, memperdalam hasil dengan penelitian kualitatif denganmelibatkan seluruh pemangku kepentingan Polri, dan menggunakan pengukuran yanglebih objektif.Polri disarankan untuk terus meningkatkan efektivitas pengendalian intern,mengembangkan praktik public governance, serta melakukan pengelolaan risikofraud. Polri sebaiknya memiliki pengaturan lebih jelas mengenai pengendalian internanti-fraud, pengembangan road map agar lebih terarah, dan pengaturan hubunganantara para pemangku kepentingan dan Polri.Model penelitian ini telah menjelaskan hubungan antara efektivitas pengendalianintern, public governance yang baik, dan fraud secara menyeluruh di organisasi sektorpublik Polri, yang belum pernah diuji pada penelitian terdahulu.
T This research is aimed to build a model that depicts the influence of internal controleffectiveness on the fraud prevention through the implementation of public governanceat the Indonesia National Police (INP) as a public institution.The model proposed in this research is tested by statistical tools of structural equationmodeling with SmartPLS software. Data are collected from a cluster sampling withrespondents of 217 regional internal auditors from 32 regional INP.The research results give empirical evidence that the internal control effectivenessinfluences significantly positive on the fraud prevention, that the internal controleffectiveness influences significantly positive on the public governanceimplementation, that the public governance implementation influences significantlypositive on the fraud prevention, and that the internal control effectiveness hassignificant positive impact on the fraud prevention through the public governanceimplementation in INP.There are some limitation in this research, i.e. specific scope on opportunity as adriver factor of fraud, not followed by qualitative research comprehensively withparticipation of external party of INP, and perception based measurement. Furtherresearch can be conducted by broadening the research scope on other factors i.e.rationalization, pressure, competence, dan arrogance, extending with a qualitativeresearch by a comprehensive participation of INP stakeholders, and using moreobjective measurement.INP is suggested to enhancing its internal control effectiveness, developing somepractices of public governance, and conducting a fraud risk management. INP musthave a clear direction on anti-fraud internal control, develop more obvious road map,and make explicit rule on relationship between INP and its stakeholders.This research model has showed an empirical evidence on comprehensive relationshipamong internal control effectiveness, good public governance, and fraud in INP as apublic sector organization, which was never tested by previous study.
