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Analisis Persepsi Pegawai terhadap Deteksi Occupational Fraud Melalui New Fraud Star Theory (Studi Kasus pada PT XYZ)
https://doi.org/10.22146/abis.v11i3.86136 Putu Nadiani Putri Utama(1*), Dian Kartika Rahajeng(2)
(1) Universitas Gadjah Mada
(2) Departemen Akuntansi, fakultas Ekonomika dan Bisnis, Universitas Gadjah Mada, Yogyakarta
(*) Corresponding Author
Abstract
Tujuan – Tujuan penelitian ini adalah untuk menguji faktor – faktor yang melandasi terjadinya occupational fraud serta menganalisis upaya pencegahan yang tepat dan belum terdapat dalam sistem pengendalian internal perusahaan terhadap occupational fraud menurut pegawai.Metode Penelitian – Penelitian ini menggunakan metode penelitian mix method. Pada fase pertama menggunakan metode kuantitatif dengan menyebarkan kuesioner kemudian dilakukan analisis menggunakan regresi liner berganda. Selanjutnya pada fase kedua, dilakukan wawancara untuk memperdalam hasil hipotesis yang didapatkan dari fase kuantitatif.Temuan – Temuan dari penelitian menyimpulkan bahwa hanya variabel peluang, rasionalisasi dan budaya organisasi yang berpengaruh signifikan terhadap tindakan occupational fraud, sedangkan variabel tekanan, kemampuan, lingkup eksternal dan lingkup internal tidak berpengaruh signifikan terhadap occupational fraud. Hipotesis ini diperdalam dengan adanya wawancara yang dilakukan sehingga menemukan bahwa hanya hasil hipotesis variabel lingkup eksternal dan lingkup internal yang tidak terdukung. Sedangkan beberapa upaya dapat dilakukan untuk menurunkan peningkatan occupational fraud seperti dengan meningkatkan pengawasan yang dilakukan oleh manajemen dan satuan pengawas internal, meningkatkan jumlah SDM auditor, meningkatkan kemampuan auditor hingga penerapan whistleblowing incentive.Orisinalitas – Penelitian menguji teori fraud terbaru yaitu New Fraud Star Theory dengan objek penelitian berupa perusahaan keuangan di Indonesia. Selain itu, menganalisis upaya terbaru yang sebaiknya perusahaan dalam bidang tersebut dapat lakukan untuk menurunkan resiko fraud pada perusahaan. Kata Kunci: Occupational Fraud, Upaya Penanganan Fraud, Fraud Theory
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DOI: https://doi.org/10.22146/abis.v11i3.86136
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