[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-id-113":3,"doc-seo-232800-113":53,"doc-detail-232800-id":127},{"code":4,"msg":5,"data":6},0,"success",[7,13,17,21,25,29,33,37,41,45,49],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},55,"Document","Agama & Spiritualitas",60,"religion-spirituality",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":11,"slug":16},48,"Cerita & Novel","story-novel",{"id":18,"doc_module":4,"doc_module_name":9,"category_name":19,"show_sort_weight":11,"slug":20},56,"Gaya Hidup","lifestyle",{"id":22,"doc_module":4,"doc_module_name":9,"category_name":23,"show_sort_weight":11,"slug":24},51,"Komik","comic",{"id":26,"doc_module":4,"doc_module_name":9,"category_name":27,"show_sort_weight":11,"slug":28},53,"Layanan Kesehatan","healthcare",{"id":30,"doc_module":4,"doc_module_name":9,"category_name":31,"show_sort_weight":11,"slug":32},54,"Penelitian & Laporan","research-report",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":11,"slug":36},49,"Sastra","literature",{"id":38,"doc_module":4,"doc_module_name":9,"category_name":39,"show_sort_weight":11,"slug":40},52,"Teknologi","technology",{"id":42,"doc_module":4,"doc_module_name":9,"category_name":43,"show_sort_weight":11,"slug":44},50,"Ujian","exam",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":47,"show_sort_weight":11,"slug":48},57,"Umum","general",{"id":50,"doc_module":4,"doc_module_name":9,"category_name":51,"show_sort_weight":4,"slug":52},181,"Formulir","formulir",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":120,"head_meta":122,"extra_data":124,"updated_unix":126},113,"id","references-control-fraud-and-measurement-bias","DAFTAR PUSTAKA - Pengendalian, Fraud, dan Bias Pengukuran","","Bagian daftar pustaka ini menghimpun rujukan ilmiah dan kebijakan terkait pengukuran persepsi atas elemen peluang, tekanan, dan kecenderungan dalam model fraud. Fokusnya menekankan pentingnya pemisahan dimensi persepsi yang berasal dari internal dan eksternal individu untuk meminimalisir bias pada variabel dan hasil statistik penelitian. Rujukan juga mendukung pengembangan penelitian pada situasi dengan fraud nyata atau skenario dengan dampak lebih besar serta penambahan responden pada organisasi pemerintah yang berbeda.",{"@graph":63,"@context":119},[64,81,102],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,72,75,78],{"item":68,"name":69,"@type":70,"position":71},"https://docshare.wps.com","Home","ListItem",1,{"item":73,"name":9,"@type":70,"position":74},"https://docshare.wps.com/id/document/",2,{"item":76,"name":31,"@type":70,"position":77},"https://docshare.wps.com/id/document/penelitian-laporan/",3,{"item":79,"name":59,"@type":70,"position":80},"https://docshare.wps.com/id/document/references-control-fraud-and-measurement-bias/232800/",4,{"url":79,"name":59,"@type":82,"image":83,"author":88,"headline":59,"publisher":91,"fileFormat":94,"inLanguage":57,"description":61,"dateModified":95,"datePublished":96,"encodingFormat":94,"isAccessibleForFree":97,"interactionStatistic":98},"DigitalDocument",{"url":84,"@type":85,"width":86,"height":87},"https://docshare.wps.com/thumbnails/references-control-fraud-and-measurement-bias/232800.png","ImageObject",300,407,{"name":89,"@type":90},"Eliana","Person",{"url":68,"name":92,"@type":93},"DocShare","Organization","application/pdf","2026-09-20","2026-09-10",true,{"@type":99,"interactionType":100,"userInteractionCount":71},"InteractionCounter",{"@type":101},"ViewAction",{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"Mengapa pemisahan dimensi persepsi internal dan eksternal diperlukan dalam penelitian?","Question",{"text":109,"@type":110},"Pemantaian ini diperlukan untuk meminimalisir bias dalam pengukuran variabel dan hasil statistik penelitian.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"Bagaimana penelitian disarankan untuk dikembangkan pada studi fraud?",{"text":114,"@type":110},"Penelitian perlu diuji pada situasi berbeda yang memiliki fraud nyata atau dengan skenario yang meningkatkan dampak fraud, disertai penguatan nuansa tekanan/motivasi dan peluang.",{"name":116,"@type":107,"acceptedAnswer":117},"Pada objek penelitian seperti apa studi ini dianjurkan diuji lebih lanjut?",{"text":118,"@type":110},"Studi dianjurkan diujikan pada PTN atau instansi pemerintah lain dengan karakteristik organisasi berbeda, serta dengan penambahan jumlah responden.","https://schema.org",{"og:url":79,"og:type":121,"og:title":59,"og:site_name":92,"og:description":61},"article",{"robots":123,"canonical":79},"index,follow",{"doc_id":125,"site_id":56},232800,1789073715,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":89,"user_avatar":130,"doc_module":4,"category_id":30,"category_name":31,"doc_title":59,"doc_description":61,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":71,"is_deleted":4,"is_public":71,"is_downloadable":71,"audit_status":71,"page_count":136,"language":137,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":138,"faqs":139,"seo_title":140,"seo_description":61,"update_tm":126,"read_time":141},4398048949847,"https://ap-avatar.wpscdn.com/avatar/400002536579ef2da7f?_k=1778318612642679267","PTN atau instansi pemerintah lain yang memiliki sistem pengendalian yang berbedamungkin akan menghasilkan persepsi elemen peluang yang berbeda pada responden. Keterbatasan yang keempat yaitu belum adanya pemisahan yang jelas antara dimensi persepsi elemen-elemen FTT yang berasal dari internal individu dengan eksternalindividu. Hal ini dimaksudkan untuk meminimalisir bias dalam pengukuran variabel dan hasil statistik penelitian.  \n5.4 Saran  \nPenelitian ini perlu dikembangkan dalam situasi yang berbeda dimana terdapattindakan fraud yang nyata, ataupun dengan mengembangkan skenario yang memilikidampak fraud lebih besar yang disertai penguatan nuansa tekanan/motivasi dan peluang apabila penelitian tetap dilakukan dalam situasi pengandaian. Pemisahan yang jelas antara dimensi persepsi elemen-elemen FTT yang berasal dari internal individudengan eksternal individu juga diperlukan untuk meminimalisir bias dalampengukuran variabel dan hasil statistik penelitian. Selain itu, untuk pengembangan, penelitian ini dirasa perlu diujikan pada obyek PTN ataupun instansi pemerintah lain yang memiliki karakteristik organisasi yang berbeda dengan disertai penambahan responden yang lebih besar.  \nDAFTAR PUSTAKA  \nAbbott, M. L., & McKinney, J. (2013) . Understanding and Applying Research Design.  \nHoboken, New Jersey: John Wiley & Sons, Inc.  \nACFE. (2016) . Survei ACFE Indonesia 2016. 111(Chapter), 1–62. Retrieved from [https://acfe-indonesia.or.id](https://acfe-indonesia.or.id)  \nACFE. (2017) . Fraud Examiners Manual 2017.  \nAlbrecht, W. S., Albrecht, C. O., Albrecht, C. C., & Zimbelman, M. F. (2011) . Fraud Examination.  \nAllport, G. W. (1938). Personality A Psychological Interpretation. New York: Henry  \nHolt and Company.  \nAmes, D. R., Rose, P., & Anderson, C. P. (2006) . The NPI-16 as a short measure of narcissism. Journal of Research in Personality, 40(4), 440–450. [https://doi.org/10.1016/j.jrp.2005.03.002](https://doi.org/10.1016/j.jrp.2005.03.002)  \nAnanda, F., & Zulvia, D. (2018) . Indikasi machiavellianism dalam pembuatankeputusan etis auditor pemula. 3(September), 357–369.  \nBaucus, M. S. (1994) . Pressure , Opportunity and Predisposition : A Multivariate Model of Corporate Illegality. 20(4), 699–721.  \nBlickle, G., & Schlegel, A. (2006) . Some Personality Correlates of Business WhiteCollar Crime. 55(2), 220–233.  \nBoddy, C. R. (2006) . The dark side of management decisions : organisational psychopaths. [https://doi.org/10.1108/00251740610715759](https://doi.org/10.1108/00251740610715759)  \nBoyle, E. H. O., Forsyth, D. R., Banks, G. C. , & Mcdaniel, M. A. (2012) . A MetaAnalysis of the Dark Triad and Work Behavior : A Social Exchange Perspective.  \n97(3), 557–579. [https://doi.org/10.1037/a0025679](https://doi.org/10.1037/a0025679)  \nBPK RI. KEPUTUSANBADAN PEMERIKSAKEUANGAN REPUBLIK INDONESIANOMOR 5/K/I-XIII.2/8/2010 . ,(2010) .  \nBPK RI. (2016) . Ikhtisar Hasil Pemeriksaan Semester I Tahun 2016. Jakarta.  \nBPK RI. (2017) . Ikhtisar Hasil Pemeriksaan Semester I Tahun 2017. Jakarta.  \nBPK RI. (2018a) . Ikhtisar Hasil Pemeriksaan Semester I Tahun 2018. Jakarta.  \nBPK RI. (2018b) . Ikhtisar Hasil Pemeriksaan Semester II Tahun 2017.  \nBPKP. UPAYA PENCEGAHAN DAN PENANGGULANGAN KORUPSI PADAPENGELOLAANAPBN/APBD. ,(2002) .  \nBrien, C. O. (2015) . Behavioral Characteristics of White-Collar Crime and the PreEmployment Hiring Process.  \nBrytting, T. (2013) . Rationalizing Deviances — Avoiding Responsibility. [https://doi.org/10.1007/978-3-319-93266-8](https://doi.org/10.1007/978-3-319-93266-8)  \nCampbell, W. K., Goodie, adam S., & Foster, J. D. (2004) . Narcissism, Confidence, and Risk Attitude. Journal of Behavioral Decision Making. [https://doi.org/10.1002/kpm.192](https://doi.org/10.1002/kpm.192)  \nCampbell, W. K., Hoffman, B. J., Campbell, S. M., & Marchisio, G. (2011) . Human Resource Management Review Narcissism in organizational contexts. Human Resource Management Review, 21(4), 268–284.  \n[https://doi.org/10.1016/j.hrmr.2010.10.007](https","cbCaiiCmcuGO7nEI","https://ap.wps.com/l/cbCaiiCmcuGO7nEI","pdf",3434728,6,"Indonesian","# DAFTAR PUSTAKA\n## Ruang lingkup dan rujukan terkait fraud","[{\"question\":\"Mengapa pemisahan dimensi persepsi internal dan eksternal diperlukan dalam penelitian?\",\"answer\":\"Pemantaian ini diperlukan untuk meminimalisir bias dalam pengukuran variabel dan hasil statistik penelitian.\"},{\"question\":\"Bagaimana penelitian disarankan untuk dikembangkan pada studi fraud?\",\"answer\":\"Penelitian perlu diuji pada situasi berbeda yang memiliki fraud nyata atau dengan skenario yang meningkatkan dampak fraud, disertai penguatan nuansa tekanan/motivasi dan peluang.\"},{\"question\":\"Pada objek penelitian seperti apa studi ini dianjurkan diuji lebih lanjut?\",\"answer\":\"Studi dianjurkan diujikan pada PTN atau instansi pemerintah lain dengan karakteristik organisasi berbeda, serta dengan penambahan jumlah responden.\"}]","DAFTAR PUSTAKA - Pengendalian, Fraud, dan Bias Pengukuran | PDF",9]