Peran Auditor Intenal Dalam Mendeteksi Kecurangan Pada PT. X

Abstract

This study aims to describe the role of internal auditors at PT. X in order to detect fraud by covering five factors, namely independence, professional skepticism, objectivity, competence, and compliance with applicable standards. The object of the study is PT. X, a banking institution in Indonesia, especially in the Salatiga Branch. Using a qualitative descriptive method, the main data of the study were obtained through interviews with 31 respondents, including Branch Internal Auditors, Internal Auditor Leaders, Branch Heads, Branch Office Managers and Unit Office Heads. The results of the study indicate that, from the description of the aspects of independence, professional skepticism, and objectivity, internal auditors have shown the three attitudes in identifying fraud. In addition, internal auditors have adequate competence and demonstrate compliance with applicable standards. Then the results of the interview showed that independence, skepticism, and objectivity predominantly support fraud detection and have been applied consistently. However, competence and compliance with SE.48 standards are still weak, especially in writing reports and compliance with regulations, so they need to be improved for task effectiveness. Of the five factors, independence, professional skepticism, and objectivity are the dominant factors that strengthen the effectiveness of auditors in detecting fraud practices. These three aspects have generally been applied consistently in the implementation of the daily tasks of the branch internal auditor. On the other hand, the aspects of competence and compliance with standards have not shown optimal performance because there are weaknesses in the preparation of reports and non-compliance with internal regulations.

Penelitian ini bertujuan untuk mendeskripsikan peran auditor internal di PT. X dalam rangka mendeteksi fraud dengan mencakup lima faktor, yaitu independensi, skeptisisme profesional, objektivitas, kompetensi, dan kepatuhan terhadap standar yang berlaku. Objek penelitian adalah PT. X, sebuah lembaga perbankan di Indonesia khususnya di Cabang Salatiga. Dengan menggunakan metode deskriptif kualitatif, data utama penelitian diperoleh melalui wawancara bersama 31 responden yaitu diantaranya Auditor Internal Cabang, Pimpinan Auditor Internal, Kepala Cabang, Manajer Kantor Cabang dan Kepala Kantor Unit. Hasil penelitian menunjukkan bahwa, dari hasil deskripsi dalam aspek independensi, skeptisisme profesional, dan objektivitas auditor internal sudah menunjukkan ketiga sikap tersebut dalam mengidentifikasi fraud. Selain itu, auditor internal memiliki kompetensi yang memadai serta menunjukkan kepatuhan terhadap standar yang berlaku. Kemudian dari hasil wawancara menunjukkan bahwa independensi, skeptisisme, dan objektivitas dominan mendukung deteksi fraud dan telah diterapkan konsisten. Namun, kompetensi dan kepatuhan terhadap standar SE.48 masih lemah, terutama dalam penulisan laporan dan kesesuaian aturan, sehingga perlu ditingkatkan untuk efektivitas tugas. Dari lima faktor tersebut, independensi, sikap skeptis profesional, dan objektivitas merupakan faktor dominan yang memperkuat efektivitas auditor dalam mendeteksi praktik fraud. Ketiga aspek tersebut secara umum telah diterapkan secara konsisten dalam pelaksanaan tugas harian auditor internal cabang. Sebaliknya, aspek kompetensi dan kepatuhan terhadap standar belum menunjukkan performa optimal karena terdapat kelemahan dalam penyusunan laporan dan ketidaksesuaian dengan regulasi internal.