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MODERASI PENGENDALIAN
INTERNAL PADAHUBUNGAN PENGARUHKEADILAN ORGANISASIONALTERHADAP TINGKATKECURANGAN (FRAUD)
Arif Pranoto Utomo
04!0"#0!"#04
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BAB IPENDAHULUAN
1.1 LATAR BELAKANG MASALAH
1.2 RUMUSAN MASALAH
1.3 TUJUAN PENELITIAN
1.4 MANFAAT PENELITIAN
1.5 HIPOTESIS
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I$LATAR BELAKANG MASALAH
• Kecura!a "e"#u$a% &'(e&ue(% (er%u( )a!% 'r!a%(a(%. D% AS* +%#er&%r)%a$a &eua!a $a! +%-u)u!&a +e!a &ecura!a &ar$aa (e&%/ar U
/%a# /a-u
• Keru!%a +ar% &ecura!a a&u/a(% a+aa- "euru$a a&u/a)%%/a( "a+a "e")ua/ #ara #e"e!a! (a-a" "e%!&a/&a)%a$a "'%/'r%! /er-"aae"e.
• Ne!ara I+'e(%a /er"a(u& (ua/u e!ara +e!a #er%!&a/ /er/%!!% +% +uTransparancy International, 25 )
• Kua%/a( #e!e+a%a %/era +a#a/ "ee&a /era+%$a &ecura!a &ar$
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RUMUSAN MASALAHBa%aimana &'n%ar *i*t'm &'n%'n+a,ian int'rna,
&a+a -n%an antara .'a+i,an or%ani*a*i +'n%antin%.at .'/ran%an
Ba%aimana &'n%ar ,in%.n%an 'ti* t'ra+a&*1*t'm &'n%'n+a,ian int'rna,
Ba%aimana P'n%ar &',atian mana2'm'n r'*i.ot'ra+a& *1*t'm &'n%'n+a,ian int'rna,
Ba%aimana P'n%ar a.ti3ita* a+it int'rna, t'ra+a&*1*t'm &'n%'n+a,ian int'rna,
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TUUAN PENELITIAN
Unt. m'n%ana,i*i* &'n%ar *i*t'm &'n%'n+a,ianint'rna, &a+a -n%an antara .'a+i,an or%ani*a*i +'ntin%.at .'/ran%an
Unt. m'n%ana,i*i* &'n%ar ,in%.n%an 'ti* t'ra+a&*I*t'm &'n%'n+a,ian int'rna,
Unt. m'n%ana,i*i* &'n%ar &',atian mana2'm'n r'*t'ra+a& *I*t'm &'n%'n+a,ian int'rna,
Unt. m'n%ana,i*i* &'n%ar a.ti3ita* a+it int'rna,t'ra+a& *I*t'm &'n%'n+a,ian int'rna,
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MANFAAT PENELITIAN
Da#a/ "e")er%&a %'r"a(% &e#a+a "aaer a/au #%"#%a +"e%-a/ #e!aru- #e!e+a%a %/era +aa" "e!ee&/%&a"e!e6(%e(% '#era(%'a.
Da#a/ "eera#&a /e'r% +aa" #ra&/e& "e!ea% #e!aru#e!e+a%a %/era /er-a+a# &ece+eru!a &ecura!aa&u/a(%
Ba!% #%-a& a%* +%-ara#&a #ee%/%a %% +a#a/ +%!ua&a (e)
)a-a reere(% +a )a-a #er/%")a!a u/u& "e!a+a&a
#ee%/%a e)%- au/.
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HIPOTESIS
A+a$a %/era&(% S%(/e" #e!e+a%a %/era +a Kea+%
'r!a%(a(% )er#e!aru- /er-a+a# /%!&a/ &ecura!a FraH1
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BAB II TINJAUAN PUSTAKA
Fraud (Tin%.at K'/ran%an)
Meruru/ -u&u" +%"aa +%"a&(u+ +aa" #a(a1 29: KUHP* #a(a 2;: KUHPerrau+ "eru#a&a #e%#ua $a! +%)ua/ u/u& "e+a#a/&a &eu/u!a #r%u/u& "eru!%&a 'ra! a%. Daa" -u&u" #%+aa* &ecura!a a+aa- &ea-#ea!!ara $a! +e!a (e!aa "e%#u 'ra! a% +e!a "a&(u+ u/u& "ere&a* )%a(a$a u/u& "e"%%&% (ua/u -ar/a )e+a a/au a(a a/au#u &eu/+e!a cara /%+a& a+% a/au cura!. Kecura!a +a#a/ a-%r /er-a+a# )ara!
Si*t'm P'n%'n+a,ian Int'rna,
Committee of sponsoring organization <OSO7 #a+a /a-u 1==2 "e+e6%(%&a#e!e+a%a %/era (e)a!a% #r'(e( $a! +%+e(a% u/u& "e!-a(%&a &e#a(/a$a& "e!ea% #eca#a%a /uua +aa" &a/e!'r% (e)a!a% )er%&u/>
Ee&/%?%/a( +a e6(%e(% '#era(%
Kea+aa +aa" a#'ra &eua!a.
Ke/aa/a /er-a+a# -u&u" +a #era/ura $a! )era&u
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BAB IIIMETODOLOGI PENELITIAN
!$I+'nti5.a*i 6aria-',
!$"Po&,a*i +an Sam&',
!$!'ni* +an Sm-'r Data
!$4P'n%m&,an Data
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IDENTIFIKASI @ARIABEL Pa+a #ee%/%a %% +%!ua&a @ar%a)e #ee%/%a (e)a!a%
)er%&u/ >
a. @ar%a)e +e#e+e > T%!&a/ &ecura!a Frau+7 +a S%(/e"
Pe!e+a%a I/era
). @ar%a)e %+e#e+e> Kea+%a Or!a%(a(%* %!&u!a e/(
#eru(a-aa* #ea/%-a "aae"e re(%&'* a&/%?%/a( au+%/%/era
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POPULASI DAN SAMPEL P'#ua(% a+aa- %a$a- !eera%(a(% $a! /er+%r% a/a( ')$e& $a! "
&ua/%/a( +a &ara&/er%(/%& /er/e/u $a! +%/e/a#&a 'e- #ee%/% u
+%#eaar% +a &e"u+%a +%/ar%& &e(%"#ua$a Su!%$''* 247. P'+aa" #ee%/%a %% a+aa- #e!aa% e!er% +% Se&re/ar%a/ Daera- K'Se"ara!.
Sa"#e #ee%/%a %% a+aa- #ara #e!aa% e!er% (%#% $a! )e&eraSe&re/ar%a/ Daera- K'/a Se"ara!. Sur?e% +e!a )e/u& #e$e)a&ue(%'er
Per-%/u!a (a"#e "e!!ua&a ru"u( N 1CNCN7
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JENIS DAN SUMBER DATA
Da/a $a! a&a +%!ua&a +aa" #ee%/%a %% a+aa- +a/a#r%"er. Da/a #r%"er a+aa- +a/a au/e/%& a/au +a/a a!(u! +a/a!a #er/a"a /e/a! #er"a(aa-a $a! +%u!&a#&a.
Da/a #r%"er +aa" #ee%/%a %% +%+a#a/ +ar% -a(% &ue(%'er$a! /ea- +%%(% 'e- re(#'+e.
Da/a (e&u+er a+aa- +a/a $a! +%"%%&% 'e- #%-a& a%* #ee%/%
-a$a )er(%a/ (e)a!a% #e!!ua +a/a. Da/a (&u+er +aa" #ee%/%a %% )eru#a %'r"a(% "e!ea%
#r'6 "a(%!,"a(%! )a!%a +a u"a- &ar$aa $a! "ea+#'#ua(%.
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PENGUMPULAN DATA
Pe!u"#ua +a/a $a! +%)u/u-&a +aa" #ee%/%a %+%a&u&a +e!a "e/'+e (ur?e%. Pe!u"#ua +a/a +e!a(ur?e% )erar/% +aa" "e!u"#u&a +a/a +%a&u&a #e!%r%"aa/au #e$e)ara &ue(%'er &e#a+a re(#'+e a/au +aa" -a %&ar$aa #a+a #eru(a-aa $a! "ea+% #'#ua(% #ee%/%a.
BAB I@
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BAB I@ANALISIS DAN PEMBAHASAN
Aa%(%( Re!re(% I/era&(% Pe!u%a H%#'/e(%(7
<'ec%e/( a
M'+e
1
<'(/a/7 &' (#%&
U(/a+ar+%e+ B32*:4
: ,*=2= ,*=2; *<'ec%e/( S/+. Err'r =*;1= *4;2 *42: *S/a+ar+%e+<'ec%e/( Be/a ,1*51: ,1*5:4 2*
T 3*415 ,2*11 ,2*1;2 2*S%!. *1 *4= *35 *<'rrea/%'( er','r+er *249 *119 *
Par/%a ,*253 ,*291 *Par/ ,*24 ,*25: *
<'%ear%/$ S/a/%(/%c( T'erace *25 *2; *
@IF 4*:5 39*952;=
a. De#e+e/ @ar%a)e>
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BAB @PENUTUP
KESIMPULAN
H%#'/e(%( +a#a/ +%/er%"a. Ha %% +a#a/ +%%-a/ +ar% -a(% #e!u%a %a%?ar%a)e I/era&(% Kea+%a Or!a%(a(% +e!a S%(/e" Pe!e+a%a I/(e)e(ar 2*3:; +e!a #r')a)%%/a( (%!%6&a(% "e+e&a/% ' P ?aue Ha %% I/era&(% Kea+%a Or!a%(a(% +e!a S%(/e" Pe!e+a%a I/er"e"#u$a% #e!aru- $a! )erar/% /er-a+a# Frau+ T%!&a/ Kecura!a&ar$aa
SARAN
U/u& "e!ura!% /era+%$a rau+ #a+a #e!aa% (e)a%&$a #%""e")er%&a &ea+%a (ecara 'r!a%(a(% /er-a+a# #e!aa%$a.
I(/a(% +a#a/ "e%!&a/&a &ua%/a( S%(/e" #e!e+a%a %/er"ea&u&a a&/%?%/a( au+%/ (ecara /ra(#ara(% +a &'/%$u* "e&ua%/a( %!&u!a e/%( 'r!a%(a(% (er/a "e%!&a/&a &e"a"##e!aa% +aa" "e!e'a "aae"e re(%&' +aa" #ea&(aaa