Analisis Risiko Fraud pada Proses Bisnis Investasi di PT ABC dengan Menggunakan Metode House of Risk

Satria, Aditya Yoga (2024) Analisis Risiko Fraud pada Proses Bisnis Investasi di PT ABC dengan Menggunakan Metode House of Risk. Masters thesis, Institut Teknologi Sepuluh Nopember.

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Abstract

PT ABC adalah sebuah perusahaan Badan Usaha Milik Negara yang bergerak di bidang energi. PT ABC membutuhkan investasi sebesar US$92 miliar pada periode 2020-2024. US$40 miliar atau setara 43,47% dari total investasi direncanakan berasal dari dana eksternal. Nilai Enviromental, Social & Governance (ESG) yang rendah dalam suatu perusahaan akan meningkatkan potensi mendapatkan sumber dana eksternal dengan suku bunga yang lebih rendah. Salah satu poin penilaian ESG adalah Corporate Ethics, dimana indikator yang dinilai sangat berhubungan erat dengan pengendalian fraud. Kejadian fraud dapat menimbulkan kerugian sebesar 5% dari revenue perusahaan dan berpengaruh dalam kegagalan proyek investasi apabila tidak dikelola dengan baik. Penelitian ini bertujuan untuk menganalisis dan merespons risiko fraud pada proses bisnis investasi. Metode yang dipergunakan untuk penelitian ini adalah model House of Risk. Penelitian ini menggunakan metode campuran kualitatif dan semi kuantitatif, dimana proses pengumpulan variabel kejadian risiko (risk event), penyebab risiko (risk agent) dan mitigasi risiko dilakukan dengan studi literatur yang hasilnya dikonfirmasi menggunakan focus group discussion. Sedangkan penentuan nilai probabilitas, dampak dan relasi antara kejadian risiko (risk event) dengan penyebab risiko (risk agent), serta penentuan efektivitas tindakan mitigasi dilakukan menggunakan metode semi kuantitatif melalui kuesioner. Berdasarkan hasil penelitian diperoleh 54 kejadian risiko fraud (risk event) dimana 11 diantaranya merupakan top risk, beberapa diantaranya adalah mark up harga, korupsi pada pemilihan kontrak desain / konsultan, dan korupsi dalam menentukan biaya desain. Kejadian risiko tersebut diakibatkan oleh 23 penyebab risiko fraud (risk agent) dimana 6 diantaranya merupakan penyebab risiko prioritas, beberapa diantaranya adalah memiliki conflict of interest, tekanan dari pihak eksternal, dan tekanan dari pihak internal. Untuk merespons penyebab risiko fraud prioritas, direkomendasikan 8 usulan tindakan penanganan, beberapa diantaranya adalah memasukkan identifikasi fraud risk dalam risk register, melakukan pemantauan tindakan mitigasi risiko dalam risk register, dan melakukan kegiatan assurance pada tahapan investasi dengan mempertimbangkan risiko fraud
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PT ABC is a State-Owned Enterprise company operating in the energy sector. PT ABC requires an investment of US$92 billion in the 2020-2024 period. US$40 billion or the equivalent of 43.47% of the total investment is planned to come from external funds. A low Environmental, Social & Governance (ESG) value in a company will increase the potential for obtaining external funding sources at lower interest rates. One of the ESG assessment points is Corporate Ethics, where the indicators assessed are very closely related to fraud control. Fraud incidents can cause losses of 5% of a company's revenue and result in the failure of investment projects if not managed properly. This research aims to analyze and respond to the risk of fraud in investment business processes. The method used for this research is the House of Risk model. This research uses a mixture of qualitative and semi-quantitative methods, where the process of collecting risk event variables, risk causes (risk agents) and risk mitigation is carried out using literature studies whose results are confirmed using focus group discussions. Meanwhile, determining the probability value, impact and relationship between a risk event and the risk agent, as well as determining the effectiveness of mitigation actions, is carried out using a semi-quantitative method through a questionnaire. Based on the research results, 54 fraud risk events were obtained, of which 11 were top risks, some of which were price mark ups, corruption in selecting design contracts/consultants, and corruption in determining design costs. These risk events are caused by 23 causes of fraud risk (risk agents), of which 6 are priority risk causes, some of which have conflicts of interest, pressure from external parties, and pressure from internal parties. To respond to the causes of priority fraud risk, 8 proposed handling actions are recommended, some of which include identifying fraud risk in the risk register, monitoring risk mitigation actions in the risk register, and carrying out assurance activities at the investment stage by considering fraud risk

Item Type:	Thesis (Masters)
Uncontrolled Keywords:	mark up, korupsi, fraud risk, house of risk, investasi; mark up, corruption, fraud risk, house of risk, investment
Subjects:	T Technology > T Technology (General) > T174.5 Technology--Risk assessment.
Divisions:	Interdisciplinary School of Management and Technology (SIMT) > 61101-Master of Technology Management (MMT)
Depositing User:	Aditya Yoga Satria
Date Deposited:	13 Feb 2024 01:52
Last Modified:	13 Feb 2024 01:52
URI:	http://repository.its.ac.id/id/eprint/107174

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