ANALISIS FAKTOR PENYEBAB FRAUD DENGAN MODEL HEPTAGON DAN STRATEGI AUDIT INTERNAL PADA PT XYZ (STUDI KASUS PERUSAHAAN DISTRIBUTOR BAHAN BANGUNAN)

Anggun Roshyerla Clara Nouvlarinta Tjahjaningrat, 1012420028 (2026) ANALISIS FAKTOR PENYEBAB FRAUD DENGAN MODEL HEPTAGON DAN STRATEGI AUDIT INTERNAL PADA PT XYZ (STUDI KASUS PERUSAHAAN DISTRIBUTOR BAHAN BANGUNAN). Tesis (S2) thesis, UNIVERSITAS INTERNASIONAL SEMEN INDONESIA.

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Abstract

Penelitian ini bertujuan menganalisis faktor penyebab fraud berdasarkan Fraud Heptagon serta strategi audit internal dalam mencegah dan mendeteksi fraud pada PT XYZ, perusahaan distributor bahan bangunan. Penelitian menggunakan pendekatan kualitatif dengan metode studi kasus dan Gioia Methodology melalui first-order concepts, second-order themes, dan aggregate dimensions. Hasil penelitian menunjukkan bahwa fraud dipengaruhi oleh Pressure, Rationalization, Opportunity, Capability, Collusion, Stimulus, dan Ego/Arrogance, dengan Opportunity terlihat melalui kelemahan kewenangan, monitoring, pencatatan, dan rekonsiliasi. Sementara itu, strategi audit internal perlu diperkuat melalui risk-based audit, monitoring berkala, pemeriksaan onsite, cross-check antar cabang, edukasi SOP, tindak lanjut temuan, sanksi, dan koordinasi legal. Penelitian menunjukkan bahwa fraud tidak disebabkan oleh satu faktor tunggal, melainkan interaksi antara faktor individu, kelemahan pengendalian, dan kondisi operasional. Oleh karena itu, pencegahan dan deteksi fraud memerlukan penguatan pengendalian internal dan audit berbasis risiko secara terintegrasi.

Item Type:	Thesis (Tesis (S2))
Additional Information:	Softfile/KK.26/UISI-01/MM
Uncontrolled Keywords:	Fraud, Fraud Heptagon, Audit Internal, Gioia Methodology, Pengendalian Internal, Perusahaan Distributor.
Contributors:	Contribution Name Email Thesis advisor Dr. Ir. Gatot Kustyadji, S.E., M.Si., IPU., ASEAN Eng., APEC Eng. gatot.kustyadji@uisi.ac.id
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	Department of Corporate Business Management
Depositing User:	Anggun Roshyerla Clara Nouvlarinta Tjahjaningrat
Date Deposited:	24 Aug 2026 15:55
Last Modified:	24 Aug 2026 16:00
URI:	https://repository.uisi.ac.id/id/eprint/8947

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