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A R I I B U b u k a n h a n y a s e k e d a r m e m p e r i n g a t i k e b e r a d a a n a t a u s o s o k s e o r a n g i b u . S a r a t m a k n a d a r i h a r i i b u y a n g d i p e r i n g a t i s e t i a p t a n g g a l 2 2 D e s e m b e r k e m a r i n . S e p e r t i m e n g i n g a t k a n j a s a s e o r a n g i b u , p e r a n i b u d a l a m k e l u a r g a a t a u m e n j a d i m o m e n t b a g i m e r e k a y a n g m u n g k i n 'j a u h ' d a r i s a n g i b u k a r e n a j a r a k a t a u k o n f l i k . D a n m o m e n h a r i i b u i n i b i s a j u g a u n t u k m e r e f l e k s i k a n a r t i s e o r a n g i b u b u a t p a r a p e -r e m p u a n d i d u n i a . B a g i D r R o z m i t a D e w i Y u n i a r t i R S P d M S i , D o s e n P r o g r a m S t u d i P e n d i d i k a n M a -n a j e m e -n B i s -n i s F a k u l t a s P e -n d i d i k a -n E k o n o m i U n i v e r s i t a s P e n d i d i k a n I n d o n e s i a ( U P I ) , b a h w a i b u i t u a d a l a h 'P u s a t o r b i t ' a n a k - a n a k n y a . P u s a t o r b i t d i s i n i a d a l a h s o s o k s e o r a n g i b u a k a n m e n j a d i c o n t o h b u a t a n a k - a n a k n y a . " J a d i s e p e r t i a p a i b u n y a d a n a p a y a n g s u d a h d i l a -k u -k a n o l e h s i i b u a k a n d i d u p l i k a s i o l e h a n a k - a n a k n y a , " k a t a P e -r e m p u a n k e l a h i r a n Y o g y a k a r t a , 2 9 J u n i 1 9 7 1 i n i .
D a l a m f a s e k e h i d u p a n s e o r a n g a n a k , s o s o k i b u m e n j a d i o r a n g p e r t a m a y a n g d i k e n a l n y a , k a r e n a i t u l a h , m e n u r u t i s t r i d a r i Y u d i M u l y a d i B E ( 5 3 ) i n i s e o r a n g a n a k a k a n b e r -k i b l a t -k e p a d a i b u n y a . D a n a g a r a n a -k b i s a t u m b u h s e s u a i h a r a p a n o r a n g t u a , m a k a p e r a n i b u s a n g a t b e s a r a g a r
h a r a p a n i t u b i s a t e j u d o D a n s a l a h s a t u h a l y a n g b i s a d i n t o h s e o r a n g a n a k a d a l a h t e n t a n g p e r l u n y a
p e n d i d i k a n d a n k e m a n d i r i a n . B a g i n y a , . p e n d i d i k a n i t u w a j i b d a n s y u k u r -s y u k u r b i -s a -s a m p a i j e n j a n g y a n g l e b i h t i n g g i . D e n g a n e n d i d i k a n d a p a t m e n a m b a h w a w a s a n g l u a s .
" D e n g a n w a w a s a n a n p e m a h a m a n y a n g u p d a t e , p e r e m a n d a p a t b e r p e r a n s e b a g a i i b u a n g g a u l u n t u k a n a k - a n a k n y a , s e h i n a a n a k t i d a k p e r l u m e n c a r i s o s o k i n y a n g m a m p u m e m a h a r n i s e r t a m e d i s a h a b a t d e k a t y a n g m e n d a r n g i t u m b u h k e m b a n g k e m a t a n g p r i b a d i n y a , " k a t a a n a k d a r i p a s a n n D r s R o z a l i N a s i r ( a l m ) d a n H j U . a t u n ( a l m ) i n i .
D i m a t a p e r e n : t p u a n t i k b e r k u l i t p u t i h i n i , s e o r a n g p e p u a n m e s k i -p u n t i d a k w a j i b m e n n a f k a h n a m u n d e n g a n b e r b e k a l i h n u w a w a s a n y a n g c u k u p a k : 4 n u m a n d i r i s e c a r a f l n a n s i a l , D e n b e g i t u , p e r e m p u a n j u g a b i s a a n n y a t a m e n o p a n g k e h i d u ~ t a n g g a d e n g a n t u j u a n p o s i t i f m e r a j u t m a s a d e p a n u n t u k - a n a k t e r k a s i h .
" P e r e m p u a n I n d o t e r d i d i k d a n m a n d i r i b e r p e r a n p e n g d a l a m m e m p e r s i a p k a n g e n e i p e n e r u s y a n g m u m p u n i d a n g u l , " k a t a i b u
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d a la m d iri s e tia p o ra n g ' a d ak o m itm e n d a n h a ra p a n u n tu k m e n ja d i le b ih b a ik la g i d i m a s a m e n d a ta n g . H a ra p a n itu ju g a a d a p a d a d iri p e re m p u a n y a n g p e rn a h m e n g e n y a m 0 3 A k u n ta n s i U n iv e rs ita s G a d ja h M a d a
Y o g y a k a rta ta h u n 1 9 8 8 -1 9 9 1 in L S e b a g a i p e re m p u a n a s li
In d o n e s ia , ia m e n g h a ra p u n tu k p e m b e rd a y a a n p e re m p u a n
p e m e rin ta h m e m b e rik a n p e lu a n g d a n k e s e m p a ta n le b lh lu a s la g i b a g i p e re m p u a n u n tu k b e rk ip ra h . M e s k i b e g itu , p e riu a d a n y a s ln e rg i d e n g a n p e ru b a h a n
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(p o la p ik ir) d i k a la n g a n p e re m p u a n In d o n e s ia itu s e n d irL K a re n a w a la u a d a p e lu a n g d a ft k e s e m p a ta n d a rl p e m e rin ta h n a m u n tld a k d iim b a n g i d e n g a n p e ru b a h a nmind set
m a k a tid a k a k a n b e ra rti a p a p u n jik a p e re m p u a n In d o n e s ia tld a k m a m p u m e n a n g k a p d a n m e m a n fa a tk a n itu . K a re n a n y a s a a t d is in g g u n g b a h w a m a s ih re n d a h n y a tln g k a t p e n d id ik a n p e re m p u a n d i J a b a r k h u s u s n y a d a n In d o n e s ia u m u m n y a , ia m e n ila i b a h w a m a s ih a d a
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d i m a s y a ra k a t k a la u p e re m p u a n tid a k p e rlu s e k o la h tin g g l. "A s a l b is a b a c a tu lis s u d a h c u k u p , to hn a n tl a k a n m e n ja d i is tri d a n ib u ju g a .
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in i y a n g s e y o g y a n y a d iu b a h ,' k a ta p e re m p u a n y a n gm e n y e le s a ik a n p e n d id ik a n S 2 A k u n ta n s i d i
U n iv e rs ita s P a d ja d ja ra n ta h u n 2 0 0 3 -2 0 0 5 in l. M e n u ru tn y a , u n tu k a n g is tri d a n ib u ju g a u . D e n g a n iim u y a n g d ln 'l~ b a n y a k m a n fa a t y a n g b is a d ip e ro le h s e rta b is a m e n ja d i s a la h s a tu ja la n u n tu k m e ru b a h n a s ib d a n m e n in g k a tk a n h a rk a t s e rta m a rta b a t p e re m p u a n . "J ik a w a w a s a n d a n p e -m a h a -m a n p e re m p u a n te rb a ta s , m a n a rn u n g k in m a m p u m e n d a m p in g i s u a m i, b e rd iri s e ja ja r. P e re m p u a n itu b is a
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d o s e n d a n b e n d a h a ra ju ru s a n d i U P ! in l.K a re n a b e rk e y a k in a n b a h w a p e n d id ik a n a d a la h p e n tin g , k a re n a n y a ia b e ru p a y a te ru s b is a m e ra ih je n ja n g p e n d id ik a n y a n g le b ih tin g g i. la b a h k a n re la m e n ju a l m a s k a w in u n tu k b ia y a k u lia h 5 1 s e rta m e n ju a t ru m a h y a n g m a s ih d ic ic iln y a u n tu k b ia y a m e la n ju tk a n 5 2 ., D a n u n tu k m e w u ju d k a n im p ia n n y a m e ra ih g e la r d o k to r, ia
'm e n s e k o la h k a n ' 5 K p e n g a n g k a ta n P N 5 n y a d i s e b u a h b a n k . "B a n y a k y a n g s a y a k e rja k a n u n tu k b ia y a s e k o la h , m u la i d a ri k e rja d i S e m p a ti A ir b a g ia n A c c o u n tin g , ja d i d o s e n d i L P K IA s a m p a i s e m p a t m e n ja d i g u ru h o n o re r d e n g a n g a ji R p 5 4 rib u s e b u la n . N a m u n A lh a m d u iila h p a d a ta h u n k e d u a s a a t p ro g ra m d o k to r s a y a d a p a t b e a s is w a p e n d id ik a n d a ri D ik ti," k a ta p e re m p u a n y a n g lu lu s p ro g ra m d o k to r b e rk a t d is e rta s i b e rju d u l "P e n g a ru h K o m p e te n s i d a n O b je k tifita s A u d ito r In te m a l te rh a d a p E fe k tifita s F u n g s i A u d it In te m a l s e rta im p lik a s in y a p a d a P e n -d e te k s ia n F ra u d u le n t R n a n c ia l R e p o rtin g ".
D a la m d is e rta s in y a in i m e n g h a s iik a n p e n e litia n y a n g s e ja la n d e n g a n fe n o m e n a b a h w a b e lu m e fe k tifn y a fu n g s i a u d it in te rn a l d i In d o n e s ia d a la m m e n d e te k s i te lja d ln y a fra u d u le n t fin a n c ia l re p o r-tin g .F ra u d u le n t R n a n c ia l R e p o rtin g a d a la h p e n y im p a n g a n p e n y u s u n a n la p o ra n k e u a n g a n , d ila k u k a n o le h m a n a je m e n d ib a n tu d e p a rte m e n a k u n ta n s i u n tu k m e n y a jik a n la p o ra n k e u a n g a n s e o la h o la h le b ih b a ik d a ri y a n g s e b e n a m y a y a n g m e n y e s a tk a n s e c a ra m a te ria l d a n m e ru g ik a n in v e s to r. b e lu m e te k tif. H a l in i d is e b a b k a n b e lu m s e m u a a u d ito r in te rn a l m e m ilik i p e n g e ta h u a n , k e tra m p ila n d a n p e n g a la m a n , s ik a p m e n ta l o b je k tif, s ik a p tid a k m e m ih a k d a n m e n g h in d a ri
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d ih a ra p k a n m e m b e rik a n m a ta k u lia h a u d it in te rn a l d i k u rik u lu m 5 1 A k u n ta n s i, a g a r lu lu s a n m e n d a p a tk a n p e m a h a m a n m e n g e n a i h a t in i s e b e lu m te rju n m e n ja d i p ra k tis i a u d it in te rn a l k h u s u s n y a a u d ito r in te rn a l b a g ia n k e u a n g a n d i o rg a n is a s i,' ta n d a s n y a . (s ltl fa tlm a h )
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0 3 A k u n ta n s i U n iv e rs ita s G a d ja h M a d a Y o g y a k a rta ( 1 9 8 8 -1 9 9 1 ) S 1 K e p e n d id ik a n A k u n ta n s i F K IP U n iv e rs ita s P a s u n d a n ( 1 9 9 8 -2 0 0 0 ) S 2 A k u n ta n s i U n iv e rs ita s P a d ja d ja ra n ( 2 0 0 3 -2 0 0 5 )
S 3 A k u n ta n s i U n iv e rs ita s P a d ja d ja ra n ( 2 0 0 7 -2 0 1 1 )
