Analisis kecukupan pengendalian risiko Fraud di PT Bank Danamon Indonesia, Tbk
NGADIWAN, Supriyadi, Dr.,MSc
2005 | Tesis | Magister ManajemenStudi ini bertujuan untuk mengidentifikasi apakah terdapat kelemahan dalam pelaksanaan Internal Control di PT Bank Danamon Indonesia, Tbk, khususnya dalam mencegah atau meminimalkan terjadinya tindakan fraud. Penelitian ini dilakukan dengan metode descriptive comparative analysis, yaitu membandingkan antara kelemahan kontrol yang ada dalam Significant Deficiencies Indicators Table yang dirumuskan oleh PricewaterhouseCooper (2003) berdasarkan standar Internal Control dalam COSO Internal Control Framework (2002) dengan pelaksanaan Internal Control di PT Bank Danamon Indonesia, Tbk. Pelaksanaan Internal Control tersebut direpresentasikan dari bukti sekunder berupa dokumen-dokumen yang berkaitan dengan Internal Control dan persepsi karyawan di PT Bank Danamon Indonesia, Tbk. Persepsi karyawan diperoleh dari questioner (105 questioner yang dapat digunakan dari 1.000 questioner yang disebar). Analisis dilakukan dua tahap, yaitu : komparasi 1 membandingkan indikator dalam Significant Deficiencies Indicators Table dengan bukti sekunder, dan komparasi 2 membandingkan indikator-indikator tersebut dengan persepsi karyawan. Dari 7 indikator dari Significant Deficiencies Indicators Table yang diperbandingkan, (yaitu : Tanggung Jawab Manajemen dan Komite Audit, Kode Etik, Hotlines, Prosedur Rekrutmen dan Promosi, Proses Investigasi, Pemulihan, dan Profesionalisme Audit Internal), disimpulkan bahwa PT Bank Danamon Indonesia, Tbk telah melakukan proses deteksi, investigasi, dan penindakan terhadap tindakan fraud dengan baik. Demikian pula halnya dengan pemulihan dan perbaikan proses kerja telah dilakukan dengan baik. Namun dalam hal pencegahan fraud, terdapat kelemahan dalam rekrutmen pegawai baru dan dalam mendorong partisipasi pegawai untuk melaporkan fraud.
The purpose of this paper is to identify if there are deficiencies in Internal Control that is implemented at PT Bank Danamon Indonesia, Tbk, especially in fraud prevention and fraud minimization. This study is conducted using the method of descriptive comparative analysis, which is to compare between the control deficiencies listed on the Significant Deficiencies Indicators Table that was composed by PricewaterhouseCooper (2003) based on the COSO Internal Control Framework (2002) with the implemented Internal Control at PT Bank Danamon Indonesia, Tbk. The implemented Internal Control is represented by the existing secondary data (i.e. documents related to the control activities) and the employees’ perception of Bank Danamon regarding the control activities. The employees’ perception is gathered from the questioner (105 questioner are available from 1,000 were distributed). The analysis is performed in two stages, namely : in the first stage, to compare the indicators listed on the Significant Deficiencies Indicators Table with the secondary data and in the second stage, to compare those indicators with the employees’ perception. From the comparison of 7 indicators listed on the Significant Deficiencies Indicators Table (i.e. Management and Audit Committee Accountability, Code of Conduct/Ethic, Hotlines, Hiring and Promotion Procedures, Investigative Process, Remediation, and Internal Audit Professionalism), it is found that fraud detection, fraud investigation, and actions to the fraudsters have been performed sufficiently, as well as the remediation and the working process improvement. However, in the matter of fraud prevention, there are deficiencies in the hiring procedures and in motivating employees to report fraudulent action
Kata Kunci : Manajemen Bisnis,Perbankan,Risiko Fraud, Fraud, Control, Internal Control, Risk, Danamon
