Prosiding Konferensi Ilmiah Akuntansi IX
BUDAYA ORGANISASI DAN PENGENDALIAN PERILAKU UNTUK MENCEGAH KECURANGAN LAPORAN KEUANGAN (STUDI KASUS PADA BUMN MANUFAKTUR DI INDONESIA)
Abstract
Menemukan kecurangan di dalam laporan keuangan adalah bagian dari penugasan audit yang paling menantang bagi para auditor.Penyebabnya adalah kecurangan laporan keuangan seringkali tersembunyi rapi sehingga sulit ditemukan. Riset sebelumnya menyatakan bahwa solusi utama dari penanganan kecurangan laporan keuangan ini adalah pemahaman perilaku serta budaya organisasi. Studi ini bertujuan mengeksplorasi apa yang dilakukan oleh manajemen organisasi dalam membentuk budaya dan bila ada, menyediakan pengendali perilaku sehingga kedua hal tersebut efektif dipakai sebagai alat pencegahan kecurangan di dalam laporan keuangan. Penelitian ini menggunakan pendekatan Kualitatif Interpretatif Studi Kasus. Pengumpulan data dilakukan melalui wawancara semi-terstruktur dengan menggunakan informan beberapa Direktur Utama BUMN, Manajer Keuangan, Auditor Pemerintah, dan Akuntan Publik. Hasil penelitian ini mengkonfirmasi bahwa pengendalian perilaku dan budaya organisasi berperanan penting didalam mencegah kecurangan laporan keuangan. Studi ini menemukan bahwa di dalam membentuk budaya organisasi yang sehat dan bisa dijadikan sebagai alat pengendali perilaku, maka dibutuhkan teladan dari pemimpin organisasi yang memahami bahwa tujuan organisasi bukan hanya laba namun juga mampu menerapkan konsep “Falah”. Konsep “Falah”, harus menjadi bagian dari “tone of the top”-nya setiap pemimpin yang ingin berhasil dalam mencapai tujuan organisasi. Penelitian ini memberikan kontribusi terhadap pengembangan konsep balanced score card, dengan menambahkan poin karakteristik kualitatif pemimpin BUMN. Selanjutnya, diharapkan dapat menjadi poin utama di dalam menentukan skema bonus bagi direksi BUMN, berdasarkan indikator-indikator yang sudah ditentukan. Penelitian selanjutnya diharapkan dapat mengembangkan studi ini untuk menentukan indikator-indikator konsep “Falah” yang dipakai untuk mengukur kinerja direksi BUMN dengan menggunakan metode grounded theory.
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