Post on 13-Feb-2018
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ASPEK KEPERILAKUAN PADA AUDIT INTERNAL
DISUSUN OLEH:
KELOMPOK 8
1. DELCIA OKTORA
2. FEBRINA PRIMA PUTRI
3. NIA CRISTY BR P.
4. SITI AMINAH
5. VINI DESTRIYANI
6. YULLY
JURUSAN AKUNTANSI
FAKULTAS EKONOMI
UNIVERSITAS RIAU
2014
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KATA PENGANTAR
Assaa!"aa#$"! %&. %'.
Saa! s()a*+(&a 'a,# $#+a s(!"a.
P(&+a!a-+a!a !a $#+a "a/$a0 /")# a0 s"$"& $( *a#&a+ T"*a0 Ya0, Ma*a Esa
$a&(0a a+as '(&$a+ a0 &a*!a+-Na a* $(!/$ $a!# a/a+ !(0((sa#$a0 !a$aa*
ASPEK KEPERILAKUAN PADA AUDIT INTERNAL.
Ma$aa* #0# !(!'a*as !(0,(0a# 'a*%a aa! a"#+ +#a$ *a0a #'#a&a$a0 +(0+a0,
+($0#$ +($0#$ a"#+ +(+a/# )",a 'a,a#!a0a a"#+& '(&/(a$" !(0,a!'# $('#)a$a0 "0+"$
!(0(0+"$a0 s"a+" a$+a.
Aa/"0 !a$aa* #0# !as#* )a"* a $(s(!/"&0aa0. Ka!# !(0(!a $+#$ a0 sa&a0
/a&a /(!'aa ,"0a /(&'a#$a0 $a&a #0# !(0)a# ('#* 'a#$.
S($#a0 a0 +(!a $as#*.
P($a0'a&" Ma&(+ 2714
P(0"s"0
K(!/$ 8
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ASPEK KEPERILAKUAN PADA AUDIT INTERNAL
A. PENDAHULUAN
A"#+ /aa saa+ #0# +(a* !(0)a# 'a,#a0 /(0+#0, aa! "0#a a$"0+a0s# $*"s"s0a as/($-
as/($ a0, +(&$a#+ (0,a0 /&s(s /(0,a!'#a0 $(/"+"sa0 a0 a$+#9#+as-a$+#9#+as a"#+&
aa! !(!/(&+#!'a0,$a0 s(s"a+" s('("! !(0,a!'# $(/"+"sa0. T(&a/a+ 'a0a$ *a a0,
a/a+ #/(&+#!'a0,$a0 s('a,a# a+a /(0"$"0, aa! /(0,a!'#a0 $(/"+"sa0 a0,
!(0,a&a* /aa as/($ $(/(a$"a0 a"#+&.
Saa* sa+" $a&a$+(s+#$ a0, !(!'(a$a0 a$"0+a0 /"'#$ (0,a0 a"#+& #0+(&0a '(&$a#+a0
(0,a0 $(+($a+a0 s(a&a /'a#. A$"0+a0 /"'#$ +($a+ (0,a0 a+a+a0-a+a+a0 s"a+"
&,a0#sas# a0 /s#/-/s#/ a$"0+a0s# a0, #'a0,"0 (* 'aa0 /&(s# a$"0+a0s#.
S('a#$0a a"#+& #0+(&0a +(&$a#+ (0,a0 a$+#9#+as-a$+#9#+as !a0a)(!(0 a0 &a0,-&a0,
a0, !(0)aa0$a0 /(&as# &,a0#sas#.
Da /(0)(asa0 # a+as a/a+ #s#!/"$a0 'a*%a a"#+ #0+(&0a !(0,(9a"as# a$+#9#+as a0,
#a$"$a0 (* &a0,-&a0, s(*#0,,a +(&a/a+ *"'"0,a0 /'a# a0+a&a &a0, a0, #(9a"as#
(0,a0 &a0, a0, !(0,(9a"as# (0,a0 /a&a a"#+&.
B. MEMOTIVASI PIHAK YANG DIAUDIT
S('a,a#!a0a #$(+a*"# !+#9as# !(&"/a$a0 aa+ 'a0+" $(/(a$"a0 +(&'(sa& 'a,# a"#+
#0+(&0a. D"a a $('"+"*a0 /$$ Mas% aaa* $('"+"*a0 "0+"$ !(0)a# 'a,#a0 a
&,a0#sas# a0 $('"+"*a0 "0+"$ #+(!a a0 #$(0a s(*#0,,a a/a+ !(aa0# a"#+&
#0+(&0a s(a&a 'a#$.
1. Ke!"!#$% &e%'$() $*)$% ($+) ,+*$%)-$-). Ba,#a0 a"#+ !(&"/a$a0 'a,#a0 a
$(s("&"*a0 &,a0#sas# a0, '(&(#$as# "0+"$ !(!/(&'a#$# /(&as# &,a0#sas# +(&s('"+.
P#*a$ a0, #a"#+ a/a+ #)a0)#$a0 'a*%a /(0a/a+ !(&($a a$a0 #+(!a a0
#/(&+#!'a0,$a0 "0+"$ #!as"$a0 aa! /(&+#!'a0,a0 $(s("&"*a0 !a0a)(!(0 ,"0a
!(!/(&'a#$# $0#s# /(&as# &,a0#sas#. Pa&a a"#+& #!#0+a "0+"$ !(0($a+# /#*a$ a0,
#a"#+ (0,a0 'a*asa a0, !(!/(&$"a+ $('"+"*a0 #0# a0 /+(0s# /(0((sa#a0 s(&+a (0,a0
!(!/(&aa# /#*a$ a0, #a"#+ "0+"$ !(!'a0+" a+a" !(0,a!'# 'a,#a0 a+as /(0a/a#a0
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+")"a0 a /($(&)aa0 a"#+ s($a&a0,. Ha #0# *a&"s #a/a# !(a"# )a!#0a0 a /#*a$ a0,
#a"#+ 'a*%a s#$a/ /s#+# !(&($a a$a0 #(&!#0$a0 s(a&a a0,s"0, a+a"/"0 +#a$ a0,s"0,
aa! a/&a0 a"#+.
2. Me%*#,+&$") ()+) -e%()+) ($% ,+$%* $)%.K('"+"*a0 a$a0 &asa #*&!a+# #0# a/a+
#$a#+$a0 (0,a0 $(a$#0a0 /#*a$ a0, #a"#+ "0+"$ '(&+#0a$ a0,s"0, aa! $(&)a sa!a
(0,a0 s+a a"#+ "0+"$ !(0,#(0+##$as# '#a0,-'#a0, a0, '(&!asaa* !(!'a0+" aa!
!(0,#(0+##$as# $#0(&)a s(&+a !(0,(!'a0,$a0 +#0a$a0-+#0a$a0 $&($+#. As/($ +(&/(0+#0,
#s#0# aaa* a"#+& !(0,#(0+##$as#$a0 +#0a$a0 +#0a$a0 /#*a$ a0, #a"#+ s(a&a
a0,s"0, s('a,a# 'a,#a0 a "sa*a a"#+. P#*a$ a0, #a"#+ '#asa0a a$a0 !(0(!a &asa
*&!a+ a0 &(s/0s !a0a)(!(0 !(a"# /(0(&a/a0 a"#+ a0, !(&"/a$a0 'a,#a0 a
!a0a)(!(0 a0, '(&/(0,a&"* aa! !(a$"$a0 /(&'a#$a0 /(&as#0a !a0a)(!(0.
/. HUBUNGAN DENGAN GAYA MANAJEMEN
T(&a/a+ (!/a+ ,aa !a0a)(!(0 $(/(!#!/#0a0; s(a&a "!"!. E!/a+ ,aa +(&s('"+
!(#/"+# :
Gaya mengarahkan
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Gaya mendukung
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'. T")"a0 s('a,a#!a0a +(&*aa/ a"#+& ($s+(&0a.
. Ta0,,"0, )a%a' s(/(&+# aa0a0 !a0a)(!(0.
. N#a# !#0as# a+a" /(&s(/s# +(&*aa/ /(&a0 a"#+ a $aa!a+a /#*a$ a0, #a"#+.
Daa! '#a0, a$"0+a0s# $0#$ a/a+ +(&)a# a0+a&a a"#+& a0, (0(&"0,
!(!/(&+a*a0$a0 /&(s#0a#s!(0a a0 /#*a$ a0, #a"#+ a0, (0(&"0,
!(!/(&+a*a0$a0 (!'a,a a+a" $(#0,#0a00a. Da/a+ #s#!/"$a0 'a*%a $(+#$a s(&a0,
a"#+& '($(&)a /aa s"a+" (!'a,a '#s0#s /&(ss#0a a0, #$(##0,# (* s"a+" '#&$&as#
$0#$ a0 *#a0,0a 0#a# 0#a# s(&+a 0&!a 0&!a /&(s#0a#s!( a$a0 !"0". D#
/#*a$ a#0 s#$a/ a0 $(a$#0a0 a0, '(&$a#+a0 (0,a0 #0,$"0,a0 a0,,+a s(/&(s# s(,
$a# #'(0+"$ (* $0#s# '#&$&as#.(* $a&(0a #+" s#$a/ a0, #!"0"$a0 (* sa+" a+a"
'('(&a/a &a0, /&(ss#0a a0, !(!/(&+a*a0$a0 0#a# 0#a# /&(s#0a#s!(0a a$a0
(0(&"0, !(0)a# /(!#" $0#$.
A&a0a a0 F(&s 1>84; +(a* !(a$"$a0 s"&9( +(&*aa/ a"#+& a0 a/a+ $(s#!/"a0
!(0a+a$a0 'a*%a:
1; K0#$ a0, +(&)a# /aa &,a0#sas# /&(s# a$"0+a0 ('#* +#0,,# #'a0#0,$a0 (0,a0
$0#$ a0, +(&)a# /aa a$"0+a0 a0, '($(&)a ##0,$"0,a0 &,a0#sas# '#s0#s '"$a0 /&(s#.
2; Daa! &,a0#sas# /&(ss#0a +#0,$a+ $0#$ a0, #+(!a '(&'a0#0, +(&'a#$ (0,a0
/s#s# #0#9#" aa! s"a+" '#&$&as#.
3; P(&s(/s# $0#$ '(&*"'"0,a0 s(a&a 0(,a+#9( (0,a0 $(/"asa0 $(&)a a0 '(&*"'"0,a0
s(a&a /s#+# (0,a0 $((0(&"0,a0 "0+"$ '(&/#0a* $(&)a.
K0#$ a$a0 !"0" $(+#$a # aa! &,a0#sas# '#s0#s /&(s#0a +(&a/a+ s('a,#a0 &a0,
a0, !(!(,a0, +(,"* 0#a# 0#a# /&(s#0a#s!(0a s(!(0+a&a s('a,#a0 a#00a +#a$
'a*$a0 (0(&"0, "0+"$ !(0,*#a0,$a0 0#a#0#a# +(&s('"+.
Aa (!/a+ !(+( $*"s"s a0, s(a&a "!"! #,"0a$a0 "0+"$ !(0((sa#$a0 $0#$:
1; A&'#+&as#: Paa !(+( #0# $(+#$a +(&)a# s"a+" $0#$ !"0"a* $(!/$ $(+#,a a0,
!(0)a# s"a+" *a&a/a0 /(0((sa#a0 $0#$ aa! &,a0#sa#s +(&s('"+. Ha0a sa)a 'a0a$
/#*a$ a0, +#a$ !(0,,"0a$a0 !(+( #0# $a&(0a !asaa* '#aa a0, #a0,,a/ !a*a
(@/(0s#9(;.
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2; M(#as#: M(+( +(&'a#$ a#00a a#+" !(#as#. M(#as# !(&"/a$a0 )(0#s !(+(
$!/&!# (0,a0 /(0,("a#a0 'a*%a !(#as# a0, !(0,,"0a$a0 ss(&a0, )" (0(&"0,
!(!(,a0, +(,"* $(/(0+#0,a0 $(/(0+#0,a0 &,a0#sas#.
3; K!/&!#: M(+( a0, +(&'a#$ a0 /a#0, s(, #,"0a$a0 aa! /(0($a+a0
$(/(a$"a0 aaa* !(+( $!/&!# )#$a /(&'(aa0 !as#* a/a+ # $!/&!#$a0.
4; La0,s"0,
E. MASALAHMASALAH HUBUNGAN
B$ a0 #++ 1>82; !(!/"0a# a+a& $0s(/ a0, a$a0 !(!'a0+" "0+"$ !(!/(&a$"$a0&a0, (0,a0 ('#* 'a#$. K0s(/-$0s(/ +(&s('"+ aaa*:
1. T(&a/a+ 9aas# "!"! aa! $(!a!/"a0 a0 s#a+-s#a+ asa& #0#9#" (* s('a' #+"
a"#+& s(*a&"s0a !(!/(&+#!'a0,$a00a aa! $a#+a00a (0,a0 $a&a%a0 /#*a$ a0,
#a"#+.
2. K('(&a,a!a0 /(&asaa0-/(&asaa0 a0 (!s# s(*#0,,a a"#+& s(*a&"s0a !(0,#(0+##$as#
$('(&a,a!a0 /(&asaa0 a0 !(0'a !(0a0,a0# *a +(&s('"+ s(a&a (($+#.
3. K('(&a,a!a0 /(&s(/s#. S+a /#*a$ a0, #a"#+ +#a$ !(!a0a0, (0,a0 a&a a0, sa!a
s(/(&+# a0, #a$"$a0 (* s+a a"#+.
4. U$"&a0 $(!/$ /#*a$ a0, #a"#+ a/a+ '(&/(0,a&"* /aa *"'"0,a0. A"#+&
#*a&"s$a0 "0+"$ !(!##$as# /(0($a+a0 s(a&a +($0#s $(+#$a !(0,*aa/# $(!/$ a0,
('#* "as.
5. P(0,a&"* a '(&'a,# s#+"as# /(&as# s('a,a# s"a+" 9aas# a$*#&. S(+#a/ /(&"'a*a0 s#+"as#
!(!/(0,a&"*# /(&asaa0 a0 +#0a$a0 s(s(&a0, a"#+& s(*a&"s0a !(!as"$# 9aas# #0# $(
aa! /(&+#!'a0,a00a /aa *"'"0,a0 #0+(&/(&s0a.
F. KARAKTERISTIK UMUM INDIVIDU
B$ a0 #++ 1>82; )",a +(a* !(!'"a+ s"a+"a+a& !(0,(0a# $a&a$+(s+#$ $(!/$
#0#9#" a &a0,-&a0, a0, '(&aa aa! '(&'a,a# +#0,$a+a0. A"#+& s(*a&"s0a
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!(!/(&+#!'a0,$a0 *a +(&s('"+ $a&(0a *a #+"'(&/(0,a&"* +(&*aa/ $(/'a#a0 s#$a/ a0
a$+#9#+as. P(0,(+a*"a0 a0 /(&+#!'a0,a0 a+as /(&'(aa0 #0# a/a+ !(!'a0+" "0+"$
!(!as+#$a0 *"'"0,a0 a0, ('#* *a&!0#s.
S#a+ a0, !"0" /aa '(&'a,a# +#0,$a+a0 aa! s(+#a/ #0#9#" a /#*a$ a0, #a"#+
!(#/"+#:
1. M(0)a# /&"$+# s#'"$ /aa /($(&)aa0-/($(&)aa0 a0, '(&!a$0a.
2. M(!/"0a# &0,a0 $( a&a* (#$as# +(&*aa/ s"a+" "sa*a a0, #a0,,a/ /(0+#0,.
3. M(!/"0a# $(#0,#0a0 "0+"$ !(aa0# a0 !(!'($a0 'a0+"a0 $(/aa #0#9#" a#0.
4. B('as "0+"$ !(!##* ,"0a !(0a/a+$a0 #0(/(0(0s# a0 $('('asa0 /##*a0.
5. M(!##$# s#a+ a0, a# a0 )")"&.
6. M(!##$# '#as /aa # s(0# +(&(&!#0 /aa s#$a/ a0, ('#* s"$a #/")# #'a0#0,$a0
(0,a0 #$+#$.
?. M(0a $(/"asa0 # s(0#.
8. M(!##$# 0#a# "0+"$ !(0a/a+$a0 #!'aa0 a+as "sa*a-"sa*a0a.
>. B(&s#$a/ s(/(&+# &a0,-&a0, a0, /a+"* a0 a/a+ '(&aa/+as# s(a&a 'a#$.
17.M(0)a# 'a,#a0 a +#! a0, s"$s(s.
11.M(!##$# &asa *a&" a+as '(0a0a a0, !(0#!/a &a0, a#0.
12.M(!##$# $(+(&$a#+a0 /aa /(!a$s#!aa0 $(/"asa0 # s(0#.
13.L('#* (0(&"0, "0+"$ s(0s#+# #'a0#0,$a0 (0,a0 !(!'a0+" &a0,.
G. KESADARAN PADA DIRI SENDIRI
Daa! s"a+" s#+"as# #!a0a 'a0a$ *"'"0,a0 #0+(&/(&s0a *a +(&/(0+#0, aaa* "0+"$
!(0aa a0 !(!(,a0, +(,"* $(s(#!'a0,a0 s(&+a "0+"$ !(!a0a0, # s(0#
s('a,a#!a0a &a0, a#0 !(!a0a0,0a Ra+# (+ a. 1>88;. E(!(0-((!(0 "+a!a +(&s('"+
aaa*:
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1. Aa0a /(0,(+a*"a0 +(&*aa/ $($"a+a0 a0 $((!a*a0 &a0, a#0 aa! *"'"0,a0 s(a&a
!(0+a #s#$ (!s#0a a0 $a&a$+(s+#$ /'a#.
2. Rasa !(!##$# +(&*aa/ /&"$+#9#+as a0 $(/"asa0 $(!/$ $(&)a.
3. K(saa&a0 +(&*aa/ /(+a* asa& aa! #0,$"0,a0 &(a+# a0, #!##$# s(s(&a0,
#!a0a &a0, +(&s('"+ *a&"s !(0(s"a#$a0 # (0,a0 $(!/$ &,a0#sas# a0, "as.
4. S"a+" $(#0,#0a0 "0+"$ !(aa0# $('"+"*a0-$('"+"*a0 &a0, a#0.
5. S"a+" /(&asaa0 !(!##$# a+as /&"$+#9#+as a0, #asa&$a0 /aa (, s(s(&a0,.
6. S"a+" /(&asaa0 $(+(&/a"a0 a0, '(&asa a $(/(&aaa0 'a*%a s(s(&a0, '(&/a&+#s#/as#
aa! s"a+" #0,$"0,a0 s(a&a (+#s.
H. KOMUNIKASI SE/ARA EFEKTIF
K!"0#$as# +( a+as %a%a0a&a !"sa%a&a* a/&a0 #sa0 a0 a/&a0 +(&+"#s. Ba*asa
a0, !(0,,"0a$a0 a$s#!a /(&0a+aa0; s(*a&"s0a )(as ,$as '('as a$&0#!
s#0,$a+a0; aa! s+&"$+"& ,&a!a+#$a a0, 'a#$ a0 !(0,"0,$a/$a0 #s# aa! a+"&a0
s((&*a0a a0, ,#s.
Ha-*a a0, /(&" #/(&*a+#$a0 "0+"$ !(0#/+a$a0 $!#0#$as# a0, (($+# aaa*:
1. a0,a0 '#a&a a+a" !(0"#s aa! '(0+"$ a0,s"0, s('a' a"#+& '"$a0a* 'a,#a0 a
!a0a)(!(0.
2. a0,a0 !(0,,"0a$a0 #s+#a*-#s+#a* a0, '(!/#$as# /aa $(saa*0-$(saa*a0 $(&)a a
/#*a$ a0, #a"#+.
3. a0,a0 !(0)a#$a0 /#*a$ a0, #a"#+ s('a,a# /$$ 'a*asa0 'a#$ s(a&a 9(&'a a+a"
+(&+"#s.
4. P(&+#!'a0,$a0 s#a+ (, /#*a$ a0, #a"#+ $(+#$a !(!'( sa&a0.
5. M(0)a,a a/&a0 a0 !(!'($a0 $(a#a0.
6. a0,a0 '(&a&,"0(0 !(0,(0a# !&a#+as.
?. M(0,a#+$a0 (0,a0 $0#s# #0,$"0,a0 $(+#$a !(0a /(0('a' a +(!"a0a.
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8. S(/a0)a0, /&s(s /(0"s"0a0 a/&a0 !(0,##0$a0 /#*a$ a0, #a"#+ "0+"$
!(0,"0,$a/$a0 /(0a/a+0a.
>. S/a0 (0,a0 s("&"* $a&a%a0 /#*a$ a0, #a"#+ a0 !(0a!'"+ !a0a)(!(0 /#*a$
a0, #a"#+ (0,a0 &asa *&!a+.
17.M(a$"$a0 /(&+(!"a0 a0 %a%a0a&a # $a0+& /#*a$ a0, #a"#+.
11.M(!/(&+#!'a0,$a0 $(!"0,$#0a0 +($a0a0 a0, !"0" aa! # /#*a$ a0, #a"#+.
I. Me%*#$($) $%$3%$ O,-)-)
T(&a/a+ +#,a )(0#s /$$ a 'a0a$0a /s#s#:
1. S"a+" #0#$as# , !(0"0)"$$a0 $"&a0, /(0+#0,0a a"#+.
2. P#*a$ , #a"#+ '(&+#0a$ aa! s"a+" ,aa $0&0+as#0a.
3. P#*a$ , #a"#+ !(0a$ "0+"$ !(0,a!'# '(&'a,a# +#0a$a0 s(a!a a+a" s(a&a a"#+.
J. PELAKSANAAN AUDIT PARTISIPATIF
Audit Partisipatif a#+" /&s(s a0, !(#'a+$a0 'a0+"a0 $#(0 aa! !(0,"!/"$a0 a+a
!(0,(9a"as# /(&as# a0 !(0,&($s# !asaa*. a# a"#+ #0# !(&"/a$a0 $(!#+&aa0 "0+"$
!(0((sa#$a0 !asaa* s(*#0,,a +(&$aa0, #s('"+ a"#+ $(!#+&aa0.
S(a#0 !asaa* /(a$" /#*a$ a0, #a"#+ a"#+& #0+(&0a )",a /(&" !(!a*a!# '"aa
&,a0#sas#. P&+(& (+ a. 1>85; !(0,a+a$a0 'a*%a '"aa &,a0#sas# !(!/(0,a&"*# s#$a/
a0 /(a$" a"#+&.
E(!(0-((!(0 $(/(a$"a0 aa0 a"#+ /a&+#s#/as#:
1. Paa a%a a"#+ +a0a$a0 /aa /#*a$ a0, #a"#+ '#a0, !a0a a0, a$a0 #a"#+.
2. Ba0,"0 s"a+" /(0($a+a0 $(&)a sa!a (0,a0 s+a /#*a$ a0, #a"#+ aa! !(0#a#
/(!&,&a!a0 a0 /(a$sa0aa0 a"#+.
3. P(&(* /(&s(+")"a0 a0 &($!(0as# "0+"$ +#0a$a0 $&($s#.
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4. Da/a+$a0 /(&s(+")"a0 a+as #s# a/&a0.
5. M(!as"$$a0 #0&!as# 0a+a /aa a/&a0 a"#+. Pa&+#s#/as# #aa! a"#+ !(!'a0+"
!(!(a*$a0 '(&'a,a# /(&!asaa*a0 a0 !(0,as#$a0 +#0a$a0 $&($+#.S("&"*
$('(&*as#a0 #a+as +(&,a0+"0, /aa $&(#'##+as a"#+& a+as $($()")"&a0.
K. KASUS
1. Kasus Manipulasi KAP Andersen dan Enron
S()a$ +a*"0 1>85 E0&0 C&/&a+#0 !(0,,"0a$a0 )asa A&+*"& A0(&s(0. A0(&s(0
!(a$"$a0 a"#+ #0+(&0a a0 a"#+ (@+(&0a "0+"$ E0&0 +(&!as"$ "0+"$ $a0+&-$a0+&a'a0,0a. E0&0 &/&a+#0 aaa* saa* sa+" $#(0 +(&'(sa& A0(&s(0 (0,a0 $0+'"s#
!s(+ s('(sa& 17 !#a& /(& +a*"00a.
Daa! &a0,$a !(!/(&'(sa& $("0+"0,a0 a0, s(a!a #0# +(a* #/(&(* #'"$aa*
/a&+0(&s*#/-/a&+0(s*#/ a0, #'( 0a!a s/(#a /"&/s( /a&+0(&s*#/. Pa&+0(& a,a0, a0,
#!##$# (* E0&0 *a0a sa+" "0+"$ s(+#a/ /a&+0(&s*#/ a0 /a&+0(& +(&s('"+ *a0a
!(0"!'a0, !a a0, sa0,a+ s(#$#+ *a0a s($#+a& 3G a )"!a* !a $(s("&"*a0;.
O&a0, a%a! /as+# '(&+a0a !(0,a/a E0&0 '(&!#0a+ "0+"$ '(&/a&+#s#/as# aa! /a&+0(&s*#/
#!a0a E0&0 !(0"!'a0, >?G a !a.
M"0" /(&+a0aa0 a !a0a E0&0 !(!'#aa# /a&+0(&s*#/-/a&+0(&s*#/ +(&s('"+
P(!'#aaa0 +(&s('"+ +(&0a+a #/(&(* E0&0 (0,a0 !(!#0)a!$a0 sa*a! E0&0 #0"$
/(&"sa*aa0; $(/aa E0&0 a0a$ /(&"sa*aa0; s('a,a# !a asa& /a&+0(&s*#/-/a&+0(&s*#/
+(&s('"+. S(a&a s#0,$a+ E0&0 s(s"0,,"*0a !(0,aa$a0 +&a0sa$s# (0,a0 #a s(0#.
E0&0 +#a$ /(&0a* !(0,"0,$a/$a0 /(&as# a /a&+0(&s*#/-/a&+0(&s*#/ +(&s('"+ aa!
a/&a0 $("a0,a0 a0, #+")"$a0 $(/aa /(!(,a0, sa*a! a0 S("+ E@*a0,(
C!!#ss#0 SEC;.
L('#* )a"* a,# E0&0 'a*$a0 !(!#0a*$a0 "+a0,-"+a0, s('(sa& US 6>7 )"+a a0,
#+#!'"$a0 #0"$ /(&"sa*aa0 $( /a&+0(&s*#/ /a&+0(&s*#/ +(&s('"+. T+a *"+a0, a0, '(&*as#
#s(!'"0#$a0 aaa* US 1 2 !##a&. A$#'a+0a a/&a0 $("a0,a0 a #0"$ /(&"sa*aa0
+(*a+ sa0,a+ a+&a$+# !(0('a'$a0 *a&,a sa*a! E0&0 !(0)a$ !(0)a# US>7 /aa
'"a0 F('&"a 2771. P(&*#+"0,a0 !(0"0)"$$a0 'a*%a aa! $"&"0 %a$+" +(&s('"+ E0&0+(a* !(('#*-('#*$a0 a'a !(&($a s('a0a$ US657 !##a&.
7/23/2019 Aspek Keperilakuan Audit Internal
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Ma0#/"as# a0, #a$"$a0 E0&0 s(a!a '(&+a*"0-+a*"0 #0# !"a# +(&"0,$a/ $(+#$a S*(&&0
a+s$#0 saa* sa+" ($s($"+# E0&0 !"a# !(a/&$a0 /&a$+($ +#a$ +(&/")# #0#. Paa '"a0
S(/+(!'(& 2771 /(!(+a* !"a# !(0#"! aa0a $(+#a$'(&(sa0 aa! a/&a0
/(!'"$"a0 E0&0. Paa '"a0 O$+'(& 2771 E0&0 !(0,"!"!$a0 $(&",#a0 s('(sa&
US618 !##a& a0 0#a# as(+ E0&0 !(0"s"+ s('(sa& US12 +#"0 a& AS. Paa a/&a0
$("a0,a0 a0, sa!a #a$"# 'a*%a s(a!a +")"* +a*"0 +(&a$*#& E0&0 s(a" !(('#*-
('#*$a0 a'a '(&s#* !(&($a. A$#'a+ a/&a0 !(0,()"+$a0 #0# 0#a# sa*a! E0&0 !"a# a0)$
a0 saa+ E0&0 !(0,"!"!$a0 'a*%a /(&"sa*aa0 *a&"s ,""0, +#0,$a& 2 D(s(!'(& 2771
*a&,a sa*a! E0&0 *a0a 26 s(0.
K!(0+a&:
Daa! $as"s #0# +(&)a# /(0#!/a0,a0 a+a" /(a0,,a&a0 a0, #a$"$a0 /#*a$ /(&"sa*aa0
E0&0; a0 /#*a$ a"#+&. B(sa&0a )"!a* 0s"+#0, ((s a0, #+(!a A&+*"& A0(&s(0
!(0('a'$a0 KAP +(&s('"+ '(&s(#a $!/&!# +(&*aa/ +(!"a0 a"#+0a (0,a0 /#*a$
E0&0. K("a0a +(a* '($(&)a sa!a aa! !(!a0#/"as# a/&a0 $("a0,a0 s(*#0,,a
!(&",#$a0 '(&'a,a# /#*a$ 'a#$ /#*a$ ($s+(&0a s(/(&+# /a&a /(!(,a0, sa*a! a0 /#*a$
#0+(&0a a0, '(&asa a aa! /(&"sa*aa0 E0&0. K("&a0,a0 a0, #a$"$a0 (* A&+*"&A0(&s(0 +(a* 'a0a$ !(a0,,a& /s#/ (+#$a /&(s# a$"0+a0 #a0+a&a0a a#+" !(a0,,a&
/s#/ #0+(,+as a0 /(a$" /&(s#0a. KAP A&+*"& A0(&s(0 +#a$ a/a+ !(!(#*a&a a0
!(0#0,$a+$a0 $(/(&aaa0 /"'#$ s('a,a# KAP a0, !as"$ $a+(, T*( B#, F#9( a0 +#a$
'(&/(a$" /&(s#0a s(&+a $0s#s+(0 (0,a0 &(/"+as# /&(s# aa! !(0,a"#+ a/&a0
$("a0,a0 (0,a0 !(a$"$a0 /(0a!a&a0 a+a. Kas"s #0# !(!'( ,a!'a&a0 'a,a#!a0a
s('"a* /(a0,,a&a0 (+#$a aa! '#s0#s a0 /&(s# s(s(&a0, a/a+ '(&a$#'a+ '(sa& 'a,#
$(a0,s"0,a0 *#"/ /(&"sa*aa0 s(&+a '(&'a,a# /#*a$ a0, +(&$a#+.
2. Kasus Manipulasi Laporan Keuangan PT KA
D#",a +(&)a# !a0#/"as# a+a aa! a/&a0 $("a0,a0 PT KAI +a*"0 2775 /(&"sa*aa0
BUMN #+" #a+a+ !(&a#* $("+"0,a0 s('(sa& R/ 6> M##a&. Paa*a a/a'#a #+(#+# a0 #$a)#
('#* # /(&"sa*aa0 s(*a&"s0a !(0(+a $(&",#a0 s('(sa& R/ 63 M##a&. K!#sas PT.
KAI H($#0"s Ma0a a0, )",a s('a,a# D#&($+"& I0&!as# a0 A$"0+a0s# D#&($+&a+(0(&a P(&'(0a*a&aa0 N(,a&a D(/a&+(!(0 K("a0,a0 !(0,a+a$a0 a/&a0 $("a0,a0 #+"
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+(a* #a"#+ (* Ka0+& A$"0+a0 P"'#$ S. Ma0a0. A"#+ +(&*aa/ a/&a0 $("a0,a0 PT.
KAI "0+"$ +a*"0 2773 a0 +a*"0-+a*"0 s('("!0a #a$"$a0 (* Baa0 P(!($saa0
K("a0,a0 BPK; "0+"$ +a*"0 2774 #a"#+ (* BPK a0 a$"0+a0 /"'#$.
Has# a"#+ +(&s('"+ $(!"#a0 #s(&a*$a0 #&($s# PT. KAI "0+"$ #s(+")"# s('("!
#sa!/a#$a0 aa! &a/a+ "!"! /(!(,a0, sa*a! a0 $!#sas PT. KAI a#+" H($#0"s
Ma0a !(0a$ !(0(+")"# a/&a0 $("a0,a0 PT. KAI +a*"0 2775 a0, +(a* #a"#+ (*
a$"0+a0 /"'#$. S(+(a* *as# a"#+ #+(#+# (0,a0 s($sa!a #+(!"$a0 aa0a $()a0,,aa0
a a/&a0 $("a0,a0 PT. KAI +a*"0 2775.
Pa)a$ /#*a$ $(+#,a s"a* +#,a +a*"0 +#a$ /(&0a* #+a,#* +(+a/# aa! a/&a0 $("a0,a0 #+"
#!as"$$a0 s('a,a# /(0a/a+a0 PT KAI s(a!a +a*"0 2775. K(%a)#'a0 PT. KAI "0+"$
!(!'aa& s"&a+ $(+(+a/a0 /a)a$ SKP; /a)a$ /(&+a!'a*a0 0#a# PPN; s('(sa& R/ >52
M##a& a0, #+(&'#+$a0 (* D#&($+&a+ (0(&a Pa)a$ /aa a$*#& +a*"0 2773 #sa)#$a0 aa!
a/&a0 $("a0,a0 s('a,a# /#"+a0, a+a" +a,#*a0 $(/aa '('(&a/a /(a0,,a0 a0, s(*a&"s0a
!(0a0,,"0, '('a0 /a)a$ #+". Paa*a '(&asa&$a0 S+a0a&+ A$"0+a0s# /a)a$ /#*a$ $(+#,a
a0, +#a$ /(&0a* #+a,#* #+" +#a$ '#sa #!as"$$a0 s('a,a# as(+. D# PT. KAI aa $($(#&"a0
#&($s# aa! !(0a+a+ /(0(!aa0 /(&"sa*aa0 s(a!a +a*"0 2775.
P(0"&"0a0 0#a# /(&s(#aa0 s"$" aa0, a0 /(&(0,$a/a0 s('(sa& R/ 24 M##a& a0,#$(+a*"# /aa saa+ #a$"$a0 #09(0+asas# +a*"0 2772 #a$"# !a0a)(!(0 PT KAI s('a,a#
$(&",#a0 s(a&a '(&+a*a/ s(a!a #!a +a*"0. Paa a$*#& +a*"0 2775 !as#* +(&s#sa sa
/(0"&"0a0 0#a# a0, '("! #'('a0$a0 s('a,a# $(&",#a0 s('(sa& R/ 6 M##a& a0,
s(*a&"s0a #'('a0$a0 s("&"*0a aa! +a*"0 2775.
Ba0+"a0 /(!(+a* a0, '("! #+(0+"$a0 s+a+"s0a (0,a0 !a ++a 0#a# $!"a+#
s('(sa& R/ 6?45 M##a& a0 /(0(&+aa0 !a 0(,a&a s('(sa& R/ ?7 M##a& (* !a0a)(!(0
PT KAI #sa)#$a0 aa! 0(&aa /(& 31 D(s(!'(& 2775 s('a,a# 'a,#a0 a *"+a0,. A$a0
+(+a/# !(0"&"+ H($#0"s 'a0+"a0 /(!(+a* a0 /(0(&+aa0 !a *a&"s #sa)#$a0 s('a,a#
'a,#a0 a !a /(&s(&a0.
Ma0a)(!(0 PT. KAI +#a$ !(a$"$a0 /(0aa0,a0 $(&",#a0 +(&*aa/ $(!"0,$#0a0 +#a$
+(&+a,#*0a $(%a)#'a0 /a)a$ a0, s(*a&"s0a +(a* #'('a0$a0 $(/aa /(a0,,a0 /aa saa+
)asa a0,$"+a00a #'($a0 PT KAI +a*"0 1>>8 sa!/a# 2773.
P(&'(aa0 /(0a/a+ +(&*aa/ a/&a0 $("a0,a0 a0+a&a $!#sas a0 a"#+& a$"0+a0 /"'#$+(&)a# $a&(0a PT. KAI +#a$ !(!##$# +a+a $(a /(&"sa*aa0 a0, 'a#$. K(+#aaa0 +a+a $(a
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a0, 'a#$ #+" )",a !(!'"a+ $!#+( a"#+ $!#sas; PT. KAI 'a&" '#sa #'"$a a$s(s
+(&*aa/ a/&a0 $("a0,a0 s(+(a* #a"#+ a$"0+a0 /"'#$. A$"0+a0 /"'#$ a0, +(a*
!(0,a"#+ a/&a0 $("a0,a0 PT KAI +a*"0 2775 s(,(&a #/($sa (* Baa0 P(&a#a0
P&(s# A$"0+a0 P"'#$. #$a +(&'"$+# '(&saa* a$"0+a0 /"'#$ #+" #'( sa0$s# +(,"&a0 a+a"
/(0a'"+a0 ##0 /&a$+($.
a. P(!'a*asa0 Kas"s
T")"a0 #'"a+0a a/&a0 $("a0,a0 aaa* s(a#0 "0+"$ aa+ /(&+a0,,"0,)a%a'a0 !a0a)(!(0
)",a s('a,a# 'a*a0 /(&+#!'a0,a0 a0, !(0"$"0, aa! /(0,a!'#a0 $(/"+"sa0 +(+a/#
aa! $as"s #0# !a0a)(!(0 +(a* !(!a0#/"as# a/&a0 $("a0,a0 s(*#0,,a a/&a0
$("a0,a0 a0, #*as#$a0 +#a$ !(0"0)"$$a0 $#0(&)a /(&"sa*aa0 a0, s(s"0,,"*0a.
Daa! $as"s # a+as +(&a/a+ 'a0a$ $()a0,,aa0 a0, aa /aa a/&a0 $("a0,a0 a0,
!(0)a# *as# /($(&)aa0 a$"0+a0 /"'# +(&s('"+. Kas"s PT. KAI '(&!"a&a /aa /(&'(aa0
/a0a0,a0 a0+a&a Ma0a)(!(0 a0 K!#sas $*"s"s0a K!#sas a0, !(&a0,$a/ s('a,a#
K(+"a K!#+( A"#+ #!a0a K!#sas +(&s('"+ !(0a$ !(0(+")"# a0 !(0a0a+a0,a0#
a/&a0 $("a0,a0 a0, +(a* #a"#+ (* A"#+& E$s+(&0a. Da0 $!#sas !(!#0+a "0+"$
#a$"$a0 a"#+ "a0, a,a& a/&a0 $("a0,a0 a/a+ #sa)#$a0 s(a&a +&a0s/a&a0 a0 s(s"a#
(0,a0 a$+a a0, aa.
Da $as"s #a+as )#$a #$a#+$a0 (0,a0 +( (+#$a aa '('(&a/aa +( a0, s"a* #a0,,a&
a#+":
1. E,#s!( (+#s. Ma0a)(!(0 !(a$"$a0 !a0#/"as# +(&*aa/ a/&a0 $("a0,a0 /(&"sa*aa0
(!# !(!a)"$a0 #a s(0# a,a& ##*a+ 'a*%a #a +(a* s"$s(s !(0,a+"& /(&"sa*aa0.
Ma0a)(!(0 +(a* !(0aa* ,"0a$a0 $($"asaa0 a0, #'($a0 $(/aa0a. T#0a$a00a
+(&s('"+ +#a$ *a0a !(&",#$a0 #a s(0# a0, !"0,$#0 sa)a #a a$a0 #/(a+ a
/(&"sa*aa0 +a/# )",a 'a,# /(&"sa*aa0 a0 &a0, a#0. Ba,# /(&"sa*aa0 '(&a!/a$ /aa
!(0"&"00a $(/(&aaa0 /a&a #09(s+& a0 a0 #09(s+& s(&+a !(&"sa$ #+&a /(&"sa*aa0.
S(*#0,,a a$#'a+0a /(&"sa*aa0 $($"&a0,a0 !a $a&(0a !(0"&"00a )"!a* #09(+& a0,
!a" !(0a0a!$a0 !a $( /(&"sa*aa0 +(&s('"+.
2. U+##+aa0#s!(. T")"a0 a a/&a0 $("a0,a0 +#a$ *a0a s('a,a# aa+ /(&+a0,,"0,
)a%a'a0 !a0a)(!(0 +a/# )",a s('a,a# aa+ "0+"$ /(0,a!'#a0 $(/"+"sa0. D(0,a0
#!a0#/"as#0a a/&a0 $("a0,a0 (* !a0a)(!(0 !a$a $(/"+"sa0 a0, #a!'# /"0 a$a0+#a$ +(/a+ a0 '#sa !(&",#$a0 &a0, 'a0a$ &a0, a0, '(&$(/(0+#0,a0;.
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3. D(0+,#. Ma0a)(!(0 +#a$ !(0)aa0$a0 $(%a)#'a00a s('a,a# !a0a)(!(0 /(&"sa*aa0
(0,a0 s(!(s+#0a. S(*a&"s0a s(&a0, !a0a)(& a0, !(!##$# $(""$a0 +#0,,#
#/(&"sa*aa0 !(!'($a0 0+* a0, 'a#$ $(/aa 'a%a*aa0 a,a& !(0)aa0$a0
$(%a)#'a00a #/(&"sa*aa0 s(s"a# (0,a0 (+#$a-(+#$a a0, #'(&a$"$a0.
4. Ha$. T( (+#$a #0# '(&$a#+a0 (0,a0 +( (0+,#. Daa! /s#/-/s#/ (+#$a /&(s#
s(s(&a0, #+"0+"+ "0+"$ /&(s#0a aa! /&(s#0a. Daa! $as"s #0# !a0a)(!(0 +(a*
!(&",#$a0 *a$ a0 $(/(0+#0,a0 &a0, a#0 s(/(&+# $a&a%a0 a0 /a&a #09(s+&. Ya$0# s(/(&+#
/a&a $a&a%a0 a0 /a&a #09(s+& !(!/"0a# *a$ "0+"$ !(0,(+a*"# #0&!as#-#0&!as#
!(0,(0a# $#0(&)a /(&"sa*aa0
5. K("+a!aa0. S#$a/ $("+a!aa0 a0, #/(&"$a0 aa! "0#a '#s0#s a$0# s(/(&+# $()")"&a0.
Paa $as"s #0# !a0a)(!(0 +#a$ '(&s#$a/ )")"& aa! !(0"s"0 a/&a0 $("0,a0.
Ma0a)(!(0 !(a$"$a0 '('(&a/a !a0#/"as# s(/(&+# a+a !(0,(0a# /(0a/a+a0 "+a0, a0
aa0,a0 $(&",#a0 /#"+a0,. Paa*a s(&a0, !a0a)(& *a&"s !(!/"0a# s#$a/ )")"& $a&(0a
$()")"&a0 !(&"/a$a0 (+#$a a0, *a&"s #!##$# (* s(&a0, !a0a)(&.
S(a0,$a0 /s#/ (+#$a /&(s# a0, #a0,,a& a$0#:
1. Ps#/ O+0!#
PT KAI a0, !(!##$# $('('asa0 a0 $(%(0a0,a0 "0+"$ !(0,a!'# $(/"+"sa0 a0,
#a0,,a/ 'a#$ *a0a "0+"$ PT KAI s(0# +(+a/# +#a$ '(&+a0,,"0, )a%a' +(&*aa/
/(!(+a*. Ha +(&s('"+ #+"0)"$$a0 a +#0a$a0 PT KAI a0, !(0,a$"# PPN +(&"+a0,
/#*a$ $(+#,a s('a,a# /#"+a0, a0, +#a$ s(s"a# (0,a0 &(,"as#.
Da /#*a$ KAP s(0# +#a$ '(&+a0,,"0, )a%a' aa! !(0)aa0$a0 $('('asa00a. KAP S.
Ma0a +#a$ !(0"0)"$$a0 a0 !(0a+a$a0 aa0a $(saa*a0 !a+(a /aa a/&a0
$("a0,a0 PT KAI.
2. Ps#/ K(a#a0
T(&)a# /(a0,,a&a0 /s#/ $(a#a0 (* PT KAI $a&(0a !(0,#s+#!(%a$a0 '('(&a/a /#*a$
a0, '(&*"'"0,a0 (0,a0 PT KAI (0,a0 +#a$ s(,(&a !(0a$ PPN. !(0,#s+#!(%a$a0
'('(&a/a /#*a$ a0, '(&*"'"0,a0 (0,a0 PT KAI (0,a0 +#a$ s(,(&a !(0a$ PPN.
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D# aa! s+a0a& $( (+#$ A$"0+a0 Ma0a)(!(0 aa '('(&a/a a0, #a0,,a& (*
!a0a)(!(0 a$0#:
1. C!/(+(0s#. A$"0+a0 !a0a)(!(0 +#a$ $!/(+(0s# $a&(0a +#a$ !(!(#*a&a /(0,(+a*"a0
a0 $(a*#a0 a0, #!##$#0a (0,a0 s(/a0+as0a s(a#0 #+" +#a$ !(0,#$"+# *"$"!
/(&a+"&a0 a0 s+a0a& +($0#s a0 +#a$ !(!'"a+ a/&a0 a0, )(as a0 (0,$a/ '(&asa&$a0
#0&!as# a0, a/a+ #/(&aa a0 &((9a0 !(a#0$a0 (0,a0 !(!a0#/"as# a+a.
2. C&(a+#9( A"0+#0,. A$"0+a0 !a0a)(!(0 +(a* !(0#!/a0, a /&a$+($ a$"0+a0s# a0,
!(0,#$"+# /(&a+"&a0 a0 "0a0,-"0a0,. Ma0a)(!(0 /(&"sa*aa0 !(a$"$a0 'a0a$
!aa0#/"as# aa! !(0a)#$a0 a/&a0 $("a0,a0.
3. F&a". Ma0a)(!(0 +(a* s(0,a)a !(a$"$a0 $("&a0,a0 (0,a0 !(0a)#$a0 a/&a0
$("a0,a0 +#a$ (0,a0 a+a a0, s('(0a&0a.
#$a #$a#+$a0 (0,a0 (a&0#0, !a0a,(!(0+ a0 a,(0 +*(& +#!'"0a $as"s +(&s('"+
$a&(0a:
1. Aa0a a!/"& +a0,a0 !a0a)(!(0 (0,a0 !(0,,"0a$a0 )",(!(0+ aa! /&s(s
/(0"s"0a0 a0 /(a/&a0 $("a0,a0 (0,a0 +")"a0 "0+"$ !(0,"0+"0,$a0 # s(0#.
2. Daa! $as"s !a0#/"as# a/&a0 $("a0,a0 (* PT KAI +(a* +(&)a# (a&0#0, !a0a,(!(0+
(0,a0 /a I0!( Ma@#!#a+#0 a#+" (0,a0 +")"a0 "0+"$ !(a/&$a0 0(+ #0!( a0,
+#0,,# "0+"$ +")"a0 '0"s a0, ('#* '(sa&. D(0,a0 /(&(0a0aa0 '0"s a0, #asa&$a0 /aa
a+a a$"0+a0s# !(0&0, !a0a)(& "0+"$ !(!a0#/"as# a+a a$"0+a0s# +(&s('"+ ,"0a
!(0a#$$a0 a'a "0+"$ !(0#0,$a+$a0 /(!'aa&a0 '0"s +a*"0a0.
Aa0a $0#$ a0+a&a $(/(0+#0,a0 !a0a)(!(0 A,(0+; a0 /#*a$ $!#+( a"#+ /#/a;
a0, +#!'" $a&(0a s(+#a/ /#*a$ '(&"sa*a "0+"$ !(0a/a# a+a" !(!/(&+#!'a0,$a0 +#0,$a+
$(!a$!"&a0 a0, #$(*(0a$#0a.
3. Daa! a,(0 +*(& #as"!s#$a0 'a*%a !as#0,-!as#0, #0#9#" s(!a+a-!a+a
+(&!+#9as# (* $(/(0+#0,a0 #a s(0# s(*#0,,a !(0#!'"$a0 $0#$ $(/(0+#0,a0
a0+a&a /#/a a0 a,(0+. Da $as"s #0# /#*a$ !a0a)(!(0 a,(0+; !(!/"0a# ('#* 'a0a$
#0&!as# 'a#$ !(0,(0a# $a/as#+as # #0,$"0,a0 $(&)a a0 /(&"sa*aa0 s(a&a
$(s("&"*a0 s(*#0,,a !a0a)(!(0 ('#* !(!/"0a# $(s(!/a+a0 aa! !(!a0#/"as#
7/23/2019 Aspek Keperilakuan Audit Internal
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a/&a0 $("a0,a0 a0, #*as#$a00a a0 $0#$ $(/(0+#0,a0 s(!a$#0 !(0#0,$a+ +(&"+a!a
$a&(0a /#/a +#a$ a/a+ !(!0#+& a$+#9#+as !a0a)(!(0 s(*a-*a "0+"$ !(!as+#$a0
'a*%a !a0a)(!(0 '($(&)a s(s"a# (0,a0 $(#0,#0a0 /(!(,a0, sa*a!.
Daa! *a $("&a0,a0 a0, #a$"$a0 (* a$"0+a0 /"'#$ a0, !(0,a"#+ a/&a0 $("a0,a0
/(&"sa*aa0 aa '('(&a/a $(!"0,$#0a0 a0, a/a+ !(0('a'$a0 +(&)a#0a $(saa*a0 /aa
*as# a/&a0 $("a0,a0 PT. KAI a#+" /aa saa+ /&s(s (a0, K!#+( A"#+ s(*a&"s0a #$"+
"0+"$ !(#*a+ a/a$a* a"#+& ($s+(&0a aa$ #/##* a0 !(#*a+ $(a#a0 /&s(s /(!##*a0.
Paa $(0a+aa00a $!#+( a"#+ +#a$ #$"+ aa! /&s(s /(0"0)"$a0 a"#+& s(*#0,,a +#a$
+('a+ aa! /&s(s a"#+. K(saa*a0 +(&s('"+ !(0,a$#'a+$a0 +(&)a#0a $(saa*a0 a0,
a#0 a#+" +#a$ aa0a a+a" sa0,a+ !#0#!0a $!"0#$as# a0+a&a /#*a$ K!#+( A"#+ (0,a0
A"#+& E$s+(&0a a$"0+a0 /"'#$;. Ka&(0a K!#+( A"#+ +#a$ !(0"0)"$ a"#+& a0, a$a0
#'( /(0",asa0 !a$a $!"0#$as# a0, +(&)a# a0+a&a $!#+( a"#+ (0,a0 a"#+& '#sa
#/(&$#&a$a0 sa0,a+ s(#$#+ 'a*$a0 +#a$ (($+#.
A$#'a+ $!"0#$as# a0, $"&a0, #0+(0s !a$a +",as $!#+( a"#+ "0+"$ !(a$sa0a$a0
$(%a)#'a00a "0+"$ !(0,a)a$ a"#+& "0+"$ !(0#s$"s#$a0 !asaa* a"#+ saa+ a"#+
'(&a0,s"0, +#a$ #/(0"*# (0,a0 'a#$. K(saa*a0 #0# !(0#!'"$a0 $(saa*a0 '($"+0a
a#+" K!#+( A"#+ +#a$ !(&(9#(% a/&a0 $("a0,a0 a0 a/&a0 a"#+& (0,a0 a"#+&
($s+(&0a !(0)(a0, s((sa#0a /(0",asa0 a"#+. Daa! $as"s #0# K!#+( A"#+ )"s+&" +#a$
!a" !(0a0a+a0,a0# a/&a0 $("a0,a0 a0, +(a* #a"#+ s(+(a* a/&a0 a"#+ #+(&'#+$a0.
Paa*a s(*a&"s0a K!#+( A"#+ !(a$"$a0 &(9#(% '(&sa!a (0,a0 a"#+& ($s+(&0a
!(0)(a0, s((sa#0a /(0",asa0 a"#+ a0, a&+#0a s('("! a/&a0 a"#+& #+(&'#+$a0
s(*#0,,a a/&a0 $("a0,a0 +(&s('"+a0,s"0, '#sa #a$"$a0 a"#+ #09(s+#,as# a0 $&($s#
a/a'#a +(&)a# $(saa*a0 /(0a+a+a0. K!#+( A"#+ )",a +#a$ /(&" '(&'#a&a $(/aa /"'#$.
Ka&(0a $!"0#$as# a0, '"&"$ a0+a&a K!#+( A"#+ (0,a0 a"#+& !a$a *a s(/(&+# #+" '#sa
+(&)a#.
S(a#0 a"#+& ($s+(&0a a0 $!#+( a"#+ a0, !(a$"$a0 $(saa*a0 aa! *a /(0a+a+a0
a/&a0 $("a0,a0 akuntan internal !mana"emen# di PT. KA "uga $elum sepenuhnya
menerapkan % prisip etika akuntan. Da $((a/a0 /s#/ a$"0+a0 a#+" +a0,,"0, )a%a'
/&(s# $(/(0+#0,a0 /"'#$ #0+(,+as ')($+##+as $!/(+(0s# a0 $(*a+#-*a+#a0 /&(s#0a
$(&a*as#aa0 /(a$" /&(s#0a a0 s+a0a& +($0#s /s#/-/s#/ (+#$a a$"0+a0 a0,
#a0,,a& a0+a&a a#0:
7/23/2019 Aspek Keperilakuan Audit Internal
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1. Ta0,,"0, )a%a' /&(s# #!a0a s(&a0, a$"0+a0 *a&"s '(&+a0,,"0, )a%a' s(a&a
/&(ss#0a +(&*aa/ s(!"a $(,#a+a0 a0, #a$"$a00a. A$"0+a0 I0+(&0a PT. KAI $"&a0,
'(&+a0,,"0, )a%a' $a&(0a #a +#a$ !(0("s" $($(#&"a0 aa! /(0a+a+a0 a0
!(!/(&'a#$# $(saa*a0 +(&s('"+ s(*#0,,a a/&a0 $("a0,a0 a0, #a/&$a0 !(&"/a$a0
$(aaa0 a /s#s# $("a0,a0 /(&"sa*aa0 a0, s('(0a&0a.
2. K(/(0+#0,a0 P"'#$ #!a0a a$"0+a0 *a&"s '($(&)a (!# $(/(0+#0,a0 /"'#$ a+a" !(&($a
a0, '(&*"'"0,a0 (0,a0 /(&"sa*aa0 s(/(&+# $&(#+"& #09(s+& a0 a#0-a#0. Daa! $as"s
#0# a$"0+a0 PT. KAI #",a +#a$ '($(&)a (!# $(/(0+#0,a0 /"'#$ $a&(0a #",a s(0,a)a
!(!a0#/"as# a/&a0 $("a0,a0 s(*#0,,a PT. KAI a0, s(*a&"s0a !(0(+a $(&",#a0
0a!"0 $a&(0a !a0#/"as# +(&s('"+ PT. KAI +(*a+ !(0,aa!# $("0+"0,a0. Ha #0# +(0+" sa)a
sa0,a+ '(&'a*aa +(&!as"$ 'a,# PT. KAI. Ka&(0a a/a'#a $(&",#a0 +(&s('"+ s(!a$#0 '(sa&
0a!"0 +#a$ #a/&$a0 !a$a PT. KAI '#sa +#a$ sa0,,"/ !(0a0,,"a0,# $(&",#a0 +(&s('"+.
3. I0+(,+as #!a0a a$"0+a0 *a&"s '($(&)a (0,a0 /&(s#0a#s!( a0, +#0,,#. Daa! $as"s
#0# a$"0+a0 PT. KAI +#a$ !(0)a,a #0+(,+as0a $a&(0a #",a +(a* !(a$"$a0 !a0#/"as#
a/&a0 $("a0,a0.
4. O')($+#9#+as #!a0a a$"0+a0 *a&"s '(&+#0a$ '($+# a0 '(&s#$a/ #0(/(0(0 a+a" +#a$
!(!#*a$ s#a/a/"0. Daa! $as"s #0# a$"0+a0 PT. KAI #",a +#a$ '($+# $a&(0a #",a+(a* !(!a0#/"as# a/&a0 $("a0,a0 s(*#0,,a *a0a !(0,"0+"0,$a0 /#*a$-/#*a$ +(&+(0+"
a0, '(&aa # PT. KAI.
5. K!/(+(0s# a0 $(*a+#-*a+#a0 /&(ss#0a a$"0+a0 #+"0+"+ *a&"s !(a$sa0a$a0 )asa
/&(s#0a0a (0,a0 /(0"* $(*a+#-*a+#a0 $!/(+(0s# a0 $(+($"0a0 s(&+a !(!/"0a#
$(%a)#'a0 "0+"$ !(!/(&+a*a0$a0 /(0,(+a*"a0 a0 $(+(&a!/#a0 /&(s#0a0a /aa +#0,$a+
a0, #/(&"$a0. Daa! $as"s #0# a$"0+a0 PT. KAI +#a$ !(a$sa0a$a0 $(*a+#-*a+#a0
/&(s#0a s(*#0,,a +(&)a# $(saa*a0 /(0a+a+a0 a0, !(0,a$#'a+$a0 PT. KAI a0,
s(*a&"s0a !(0(+a $(&",#a0 0a!"0 aa! a/&a0 $("a0,a0 !(0,aa!# $("0+"0,a0.
6. P(a$" /&(s#0a a$"0+a0 s('a,a# s(&a0, /&(s#0a #+"0+"+ "0+"$ '(&/(a$"
$0s#s+(0 s(a&as (0,a0 &(/"+as# /&(s# a0, 'a#$ a0 !(0)a"*# +#0a$a0 a0, a/a+
!(0#s$&(#+$a0 /&(s#0a. Daa! $as"s #0# a$"0+a0 PT. KAI #",a +#a$ '(&/(a$"
/&(s#0a a0, !(0('a'$a0 $($(#&"a0 aa! !(a$"$a0 /(0a+a+a0 a/&a0 $("a0,a0
a0 *a #0# a/a+ !(0#s$&(#+$a0 !(0&(0, 0a!a 'a#$; /&(s#0a.
7/23/2019 Aspek Keperilakuan Audit Internal
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?. S+a0a& +($0#s: a$"0+a0 aa! !(0)aa0$a0 +",as /&(s#0a0a *a&"s !(0,a" a0
!(!a+"*# s+a0a& +($0#s a0 s+a0a& /&(s#0a a0, &((9a0. S(s"a# (0,a0 $(a*#a00a
a0 (0,a0 '(&*a+#-*a+# a$"0+a0 !(!/"0a# $(%a)#'a0 "0+"$ !(a$sa0a$a0 /(0",asa0 a
/(0(!a )asa s(a!a /(0",asa0 +(&s('"+ s()aa0 (0,a0 /s#/ #0+(,+as a0 '($+##+as.
Daa! $as"s #0# a$"0+a0 +#a$ !(a$sa0a$a0 /s#/ s+a0a& +($0#s $a&(0a +#a$ !aa/&$a0
a/&a0 $("a0,a0 s(s"a# (0,a0 s+a0a& a$"0+a0s# $("a0,a0. C0+*0a /aa saa+ PT K(&(+a
A/# I00(s#a +(a* +#,a +a*"0 +#a$ a/a+ !(0a,#* /a)a$ /#*a$ $(+#,a. T(+a/# aa! a/&a0
$("a0,a0 #+" /a)a$ /#*a$ $(+#,a #0a+a$a0 s('a,a# /(0a/a+a0. Paa*a '(&asa&$a0
s+a0a& a$"0+a0s# $("a0,a0 +#a$ a/a+ #$(!/$$a0 aa! '(0+"$ /(0a/a+a0 a+a" ass(+.
A"#+& ($s+(&0a a0, #/(&aa# *a&"s '(0a&-'(0a& !(!##$# #0+(,+as s(&+a /&s(s0a
*a&"s +(&a$sa0a '(&asa&$a0 $a#a*-$a#a* a0, +(a* #a$"# 9a##+as0a. S(a#0 #+" s('a,a#
a"#+& ($s+(&0a %a)#' !(a$"$a0 $!"0#$as# s(a&a 'a#$ a0 '(0a& (0,a0 $!#+( a"#+
a0, aa /aa PT K(&(+a A/# I00(s#a "0+"$ !(!'a0,"0 $(s(/a*a!a0 "0(&s+a0#0,;
#a0+a&a s("&"* "0s"& (!'a,a. K(!"#a0 *"'"0,a0 a0+a& (!'a,a #*a&a/$a0 +(/+a
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# aa!0a. S(a&a +#a$ a0,s"0, "/aa #0# !(0"0)a0, /(&%")"a0 +a0,,"0, )a%a' ss#a
/(&"sa*aa0 $(/aa !asa&a$a+ "as s('a,a# saa* sa+" /(0,a!/" $(/(0+#0,a0.
B(&asa&$a0 $a#+a00a (0,a0 $as"s !a0#/"as# a/&a0,a0 $("a0,a0 PT KAI a"#+&
($s+(&0a #0a+a$a0 aa !(!/"0a# *"'"0,a0 (0,a0 $as"s !a0#/"as# +(&s('"+. M(0+(
K("a0,a0 +(&*#+"0, s()a$ +a0,,a 6 )"# 277? !(!'($"$a0 ##0 A$"0+a0 P"'#$ AP ; D&s.
Saa! Ma0a a0, !(&"/a$a0 /(!#!/#0 &($a0 /aa Ka0+& A$"0+a0 P"'#$ KAP ; S.
Ma0a S%a0 A0a0 a0 R($a0 a0, !(&"/a$a0 /(!#!/#0 &($a0 /aa Ka0+& A$"0+a0
P"'#$ KAP ; S. Ma0a S%a0 A0a0 a0 R($a0 P(!'($"a0 ##0 a0, '(&a$" s(a!a
s(/""* '"a0 #+" #+"a0,$a0 !(a"# K(/"+"sa0 M(0$(" N!& 577KM.1277? P(!'($"a0
##0 a0, '(&a$" s(a!a s(/""* '"a0 #+" #+"a0,$a0 !(a"# K(/"+"sa0 M(0$(" N!&
577KM.1277?.
P(&" #$(+a*"# )",a a$a0 /(0+#0,0a $()")"&a0 aa! !(!'"a+ a/&a0 $("a0,a0. Ha
+(&s('"+ '"$a0 *a0a /(0+#0, s('a,a# +a0,,"0, )a%a' /(&"sa*aa0 +(&*aa/ /"'#$ !a"/"0
#09(s+&. A$a0 +(+a/# *a +(&s('"+ )",a /(0+#0, 'a,# /(&"sa*aa0 s(0# $a&(0a a a/&a0
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7/23/2019 Aspek Keperilakuan Audit Internal
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+(&s('"+ s"a* +#a$ aa$ +(0+" *as# a$a0 )a"* a a0, #*a&a/$a0 a0 'a*$a0 '#sa
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#a0+#s#/as# a$0#:
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8. P(&'a#$a0 s#s+(! a$"0+a0s# a0 $0s#s+(0s# /(0(&a/a0 Ps#/ A$"0+a0s# a0, B(&a$"
U!"! # /(&"sa*aa0.
>. M(!##* a"#+& a0, '(0a&-'(0a& $!/(+(0 a0 /&(s#0a.
L. JURNAL PENELITIAN YANG PERNAH ADA
M. KESIMPULAN
A"#+ !(&"/a$a0 saa* sa+" '#a0, $a)#a0 a$"0+a0s#. Daa! a"#+ +#a$ *a0a #'#a&a$a0
+(0+a0, +($0#$ +($0#$ a"#+ +(+a/# )",a 'a,a#!a0a a"#+& !(0,a!'# $('#)a$a0 "0+"$
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!(0)a# /(0(0+" aa! !(!"+"s$a0 s"a+" !asaa* +(&"+a!a aa! *a !(0(+a/$a0
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!(0,(0a# /(&+#!'a0,a0 s(&a0, a"#+& 'a#$ a"#+& #0+(&0a !a"/"0 ($s+(&0a.
7/23/2019 Aspek Keperilakuan Audit Internal
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DAFTAR PUSTAKA
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http://www.google.com/http://www.wealthindonesia.com/kasus-penipuan-capital-market/bangkrutnya-enron-corp.htmlhttp://www.wealthindonesia.com/kasus-penipuan-capital-market/bangkrutnya-enron-corp.htmlhttp://c/Users/user/Downloads/Bahan%20Skripsi/Kajian%20Aspek%20Perilaku%20pada%20Keputusan%20Etis%20Akuntan%20Profesional.pdfhttp://c/Users/user/Downloads/Bahan%20Skripsi/Kajian%20Aspek%20Perilaku%20pada%20Keputusan%20Etis%20Akuntan%20Profesional.pdfhttp://www.wealthindonesia.com/kasus-penipuan-capital-market/bangkrutnya-enron-corp.htmlhttp://www.wealthindonesia.com/kasus-penipuan-capital-market/bangkrutnya-enron-corp.htmlhttp://c/Users/user/Downloads/Bahan%20Skripsi/Kajian%20Aspek%20Perilaku%20pada%20Keputusan%20Etis%20Akuntan%20Profesional.pdfhttp://c/Users/user/Downloads/Bahan%20Skripsi/Kajian%20Aspek%20Perilaku%20pada%20Keputusan%20Etis%20Akuntan%20Profesional.pdfhttp://www.google.com/