ABSTRAK PERANAN AUDIT INTERNAL DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN KAS (STUDI KASUS PADA PT BANK NEGARA INDONESIA TBK)
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- Fanny Tanuwidjaja
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1 ABSTRAK PERANAN AUDIT INTERNAL DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN KAS (STUDI KASUS PADA PT BANK NEGARA INDONESIA TBK) Kas sebagai suatu alat pembayaran yang likuid harus dikelola dengan baik untuk menghindari penyalahgunaan atas kas. Oleh karena itu diperlukan suatu sistem pengendalian internal yang mengatur penerimaan dan pengeluaran kas sehingga setiap arus transaksi yang berhubungan dengan kas dapat dicatat dengan baik. Salah satu bentuk pengendalian adalah audit internal. Tujuan penelitian ini adalah untuk mengetahui pelaksanaan audit internal, pelaksanaan pengendalian atas kas, dan peranan audit internal dalam menunjang efektivitas pengendalian kas. Hipotesis penelitian ini adalah audit internal berperan dalam menunjang efektivitas pengendalian kas. Metode penelitian yang digunakan adalah metode deskriptif kualitatif yang meliputi kuesioner dan wawancara kepada pihak yang bersangkutan. Berdasarkan hasil penelitian dan pembahasan, penulis menyimpulkan bahwa audit internal pada PT Bank Negara Indonesia (Persero) Tbk sangat berperan dalam menunjang efektivitas pengendalian kas. Kata kunci: audit internal, pengendalian kas, efektivitas. iv
2 ABSTRACT THE ROLE OF INTERNAL AUDIT IN SUPPORTING THE EFFECTIVENESS OF CASH CONTROL (CASE STUDY ON PT BANK NEGARA INDONESIA TBK) Cash as a payment instrument which liquid must be handled properly to avoid misuse of cash. Therefore we need a system of internal controls governing cash receipts and disbursements so that each stream of cash-related transactions can be properly recorded. One form of control is an internal audit. The purpose of this research was to know the implementation of internal audit, control over the cash, and the role of internal audit in supporting the effectiveness of the cash control. The hypothesis of this research is internal audit can support effectiveness of the cash control. The research method used is qualitative descriptive method that includes a questionnaire and interview to the parties concerned. Based on the results of research and discussion, the authors concluded that internal audit on PT Bank Negara Indonesia (Persero) Tbk was instrumental in supporting the effectiveness of the cash control. Keywords: internal audit, cash control, effectiveness. v
3 DAFTAR ISI Halaman ABSTRAK. ABSTRACT KATA PENGANTAR.. DAFTAR ISI. DAFTAR TABEL. DAFTAR GAMBAR DAFTAR LAMPIRAN. iv v vi ix xiii xv xvi BAB I PENDAHULUAN Latar Belakang Penelitian Identifikasi Masalah Maksud dan Tujuan Penelitian Kegunaan Penelitian BAB II KAJIAN PUSTAKA, RERANGKA PEMIKIRAN, DAN PENGEMBANGAN HIPOTESIS Kajian Pustaka Pengertian Peranan Audit Pengertian Audit Jenis-Jenis Audit Audit Internal Pengertian Audit Internal 9 ix
4 Tujuan Audit Internal Standar Profesional Audit Internal Efektivitas Pengendalian Pengertian Pengendalian Tujuan Pengendalian Komponen-Komponen Pengendalian Keterbatasan Pengendalian Kas dan Pengendalian Kas Pengertian Kas Tujuan Pengelolaan Kas Pengendalian Kas Kerangka Pemikiran Hipotesis 40 BAB III OBJEK DAN METODOLOGI PENELITIAN Objek Penelitian Teknik Pengumpulan Data Jenis dan Sumber Data Variabel dan Skala Pengukuran Metode Pengujian Hipotesis Penentuan Populasi dan Responden Metode Pengembangan Instrumen 52 BAB IV HASIL PENELITIAN DAN PEMBAHASAN 55 x
5 4.1 Gambaran Umum Perusahaan Sejarah Perusahaan Visi dan Misi Perusahaan Budaya Perusahaan Struktur Organisasi Uraian Tugas Kegiatan Perusahaan Pelaksanaan Audit Internal Kualifikasi Audit Internal Independensi Audit Internal Kompetensi Audit Internal Pelaksanaan Audit Internal Program Audit Pelaksanaan Kegiatan Audit Laporan Audit Tindak Lanjut Efektivitas Pengendalian Kas Unsur-Unsur Pengendalian Internal Kas Lingkungan Pengendalian Penilaian Risiko Aktivitas Pengendalian Informasi dan Komunikasi Pemantauan 88 xi
6 4.3.2 Tujuan Pengendalian Kas Efektivitas dan Efisiensi Operasional Kas Analisis Pengujian Hipotesis Analisis Deskriptif Kualitatif Analisis Statistik 92 BAB V KESIMPULAN DAN SARAN Kesimpulan Saran. 98 DAFTAR PUSTAKA. 99 LAMPIRAN DAFTAR RIWAYAT HIDUP 117 xii
7 DAFTAR TABEL Halaman Tabel 3.1: Variabel Indikator dan Skala Pengukuran 44 Tabel 4.1: Sub Indikator Independensi. 72 Tabel 4.2: Sub Indikator Kompetensi. 73 Tabel 4.3: Sub Indikator Program Audit.. 76 Tabel 4.4: Sub Indikator Pelaksanaan Kegiatan Audit.. 78 Tabel 4.5: Sub Indikator Laporan Audit. 79 Tabel 4.6: Sub Indikator Tindak Lanjut 80 Tabel 4.7: Sub Indikator Lingkungan Pengendalian 83 Tabel 4.8: Sub Indikator Penilaian Risiko 85 Tabel 4.9: Sub Indikator Aktivitas Pengendalian. 87 Tabel 4.10: Sub Indikator Informasi dan Komunikasi 88 xiii
8 Tabel 4.11: Sub Indikator Pemantauan. 89 Tabel 4.12: Sub Indikator Efektivitas dan Efisiensi Operasional Kas 90 Tabel 4.13: Analisis Data Pengujian Hipotesis 93 xiv
9 DAFTAR GAMBAR Halaman Gambar 2.1: Kerangka Pemikiran 40 xv
10 DAFTAR LAMPIRAN Halaman Lampiran A: Struktur Organisasi Lampiran B: Kuesioner Penelitian 103 Lampiran C: Perhitungan Hasil Kuesioner Variabel Independen 112 Lampiran D: Perhitungan Hasil Kuesioner Variabel Dependen 113 Lampiran E: Berita Acara Bimbingan Lampiran F: Surat Penelitian Perusahaan. 116 xvi
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ABSTRAK PERANAN ANGGARAN PENJUALAN DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN PENJUALAN Dalam skripsi ini penulis melakukan penelitian pada sebuah perusahaan industri manufaktur dan pemasaran garmen di Indonesia.
Lebih terperinciABSTRAK. Kata-kata kunci: audit internal dan good corprate governance
ABSTRAK Penelitian ini bertujuan untuk menguji dan menganalisis apakah terdapat pengaruh peranan audit internal terhadap penerapan good corporate governance pada perusahaan BUMN di Bandung. Penelitian
Lebih terperinciABSTRAK. ix Universitas Kristen Maranatha
ABSTRAK Pajak Reklame adalah pajak atas penyelenggaraan reklame. Tujuan dilaksanakannya penelitian adalah untuk mengetahui efektifitas serta efisiensi pemungutan pajak reklame yang dilakukan oleh Dinas
Lebih terperinciABSTRACT. Keywords: capital budgeting, investment, expansion, payback period, net present value, internal rate of return UNIVERSITAS KRISTEN MARANATHA
vi ABSTRACT Companies are often faced with opportunities to make investments in assetss.the investment consists of two: long term investments and short term investments. One of the long term investment
Lebih terperinciABSTRAK. Universitas Kristen Maranatha
ABSTRAK Suatu perusahaan tumbuh dan berkembang seiring dengan semakin meningkatnya aktivitas yang dijalankan oleh perusahaan. Pertumbuhan dan perkembangan suatu perusahaan menurut kemampuan dan kecakapan
Lebih terperinciABSTRACT. Keywords: Effect, Internal Audit, Financial Management. Universitas Kristen Maranatha
ABSTRACT Internal audit is one of the roles in assisting the operations and financial management. Internal audit is expected to give effect to determine how effective the financial management when running
Lebih terperinciABSTRACT ENVIRONMENTAL AUDIT ROLE IN SUPPORTING THE APPLICATION OF CORPORATE SOCIAL RESPONSIBILITY IN. TELECOMMUNICATION INDONESIA, TBK
ABSTRACT ENVIRONMENTAL AUDIT ROLE IN SUPPORTING THE APPLICATION OF CORPORATE SOCIAL RESPONSIBILITY IN. TELECOMMUNICATION INDONESIA, TBK This study the purpose to determine how large a role in supporting
Lebih terperinciABSTRAK. Kata kunci: Audit Internal, Kecurangan. Universitas Kristen Maranatha
ABSTRAK Audit internal merupakan pemeriksaan yang independen dalam suatu organisasi yang berfungsi untuk menguji dan mengevaluasi kegiatan perusahaan juga terhadap laporan keuangan dan catatan akuntansi
Lebih terperinciABSTRACT. Keywords: Aauditor internal, effectiveness of internal control of sales. iii. Universitas Kristen Maranatha
ABSTRACT Sales system is one of most important company activity because can yield company earnings stream. Therefore needs existence of effective sales internal control that accountable sales revenue and
Lebih terperinciABSTRACT. Keywords: Salaries and Wages, Accounting Information Systems.
ABSTRACT This research aim to know the role of Accounting Information Systems Salaries and Wages, the authors conducted research on CV Sinar Gaya. The data used in this research is secondary data published
Lebih terperinciABSTRACT. Keywords: Budgeting, Variance, Controlling, Performance. vii. Universitas Kristen Maranatha
ABSTRACT Along with globalization era, each company is asked to preserve their company existence. Appearances of competitor in business activity make treat to company existence. Base on this situation
Lebih terperinciTHE ROLE OF PERFORMANCE STANDARD APPLICATION IN SUPPORTING EMPLOYEE S MOTIVATION (CASE STUDY ON FRONT OFFICE DEPARTEMENT OF HOTEL SANTIKA BANDUNG)
ABSTRACT THE ROLE OF PERFORMANCE STANDARD APPLICATION IN SUPPORTING EMPLOYEE S MOTIVATION (CASE STUDY ON FRONT OFFICE DEPARTEMENT OF HOTEL SANTIKA BANDUNG) Competition in business world is getting harder,
Lebih terperinciABSTRACT. viii. Universitas Kristen Maranatha
ABSTRACT Companies that will win the competition in a market segment should be able to reach the level of quality, not just the quality of its products, but quality viewed from all aspect. This can be
Lebih terperinciABSTRACT. Keywords: networks, information systems, cash. Universitas Kristen Maranatha
ABSTRACT This research aims to determine the effect the implementation of network information system of cash receipts to the accuracy of information on the company's cash. The object of this study are
Lebih terperinciABSTRAK. Universitas Kristen Maranatha
ABSTRAK Melalui penelaahan laporan tahunan, kebanyakan perusahaan industri menunjukan bahwa unsur harta terbesar pada neraca adalah persediaan. Oleh karena itu efektifitas persediaan bahan baku merupakan
Lebih terperinciABSTRACT. Performance is the result obtained by an organization, whether the organization is
i ABSTRACT Performance is the result obtained by an organization, whether the organization is profit oriented and nonprofit oriented during a specific period. Good performance can describe a stable company
Lebih terperinciABSTRACT. Key words: Internal audit, effectiveness of internal control of sales. Universitas Kristen Maranatha
v ABSTRACT Sales activity is one important activity within the company because the sale is affecting the company in maintaining continuity of production of goods. Proceeds from sales of goods production
Lebih terperinciABSTRACT. vii. Universitas Kristen Maranatha
ABSTRACT Business unit perspective changed, no longer considers the auditor as a police organization but as a business partner that is part of an internal risk management systems, control and governance
Lebih terperinciTHE ROLE OF INTERNAL AUDIT IN THE PREVENTION OF FRAUD
ABSTRACT THE ROLE OF INTERNAL AUDIT IN THE PREVENTION OF FRAUD (A case study on PT. Gracia Invensys Jakarta) A company can work well if have good management. It can be seen from a good control so the control
Lebih terperinciABSTRACT. Keywords : Effectiveness, Contribution, Parking Tax, Local Taxes, and Local Revenue. viii
ABSTRACT Bandung is an attractive city for tourists to visit. The number of tourists that make the need for a lot of parking space also high. The development of tourism sector has an indication to increasing
Lebih terperinciABSTRAK. Kata-kata kunci : Sistem informasi akuntansi, Pengendalian intern persediaan barang dagang, Keamanan persediaan.
ABSTRAK Persediaan merupakan harta milik perusahaan yang cukup besar atau bahkan terbesar jika dibandingkan dengan harta lancar lainnya. Pada perusahaan dagang atau manufaktur, persediaan menjadi penunjang
Lebih terperinciUniversitas Kristen Maranatha ABSTRAK
ABSTRAK Dengan semakin berkembangnya suatu perusahaan, maka akan semakin bertambah pula tanggung jawab yang dipikul oleh seorang pemimpin perusahaan. Pimpinan sulit untuk mengawasi seluruh kegiatan perusahaan
Lebih terperinciABSTRACT. vii Universitas Kristen Maranatha
ABSTRACT This research was conducted at the Department of Local Revenue Cimahi which is an element in the field of implementation of the Local Government fund raising to finance regional development whose
Lebih terperinciABSTRACT. Keywords: Budgeting, Responsibility Accounting, Cost Efficiency, Marketing, Quality of Decision Making. vii. Universitas Kristen Maranatha
ABSTRACT The purpose of this study was to determine the relationship of budgeting and responsibility accounting in supporting the quality of decision making in order to achieve cost efficiency of marketing
Lebih terperinciABSTRACT. Keyword : Budget Cost, Operational Cost Effectiveness
ABSTRACT This study examined the influence of budget cost against the cost effectivenes of operations at the Dinas Pemuda dan Olahraga Prov. Sulawesi Tenggara. Issues to be covered in this research : does
Lebih terperinciABSTRAK. Kata kunci : audit, audit operasional, kinerja karyawan. iv Universitas Kristen Maranatha
ABSTRAK Karyawan merupakan salah satu sumber daya utama pada perusahaan yang perlu diperhatikan kinerjanya dalam rangka meningkatkan kemampuan perusahaan untuk bersaing pada era globalisasi ini. Kinerja
Lebih terperinciABSTRAK. Kata-kata kunci: risiko pengendalian, sistem pengendalian intern, pengujian substantif atas saldo persediaan.
ABSTRAK Sistem persediaan yang sangat kompleks menuntut seorang auditor untuk mampu memahami sistem pengendalian intern yang diterapkan oleh klien. Dengan demikian, auditor dapat menetapkan resiko pengendalian
Lebih terperinciABSTRAK PERANAN PEMERIKSAAN OPERASIONAL DALAM MENUNJANG PENGENDALIAN INTERN PEMBERIAN KREDIT MODAL KERJA
i ABSTRAK PERANAN PEMERIKSAAN OPERASIONAL DALAM MENUNJANG PENGENDALIAN INTERN PEMBERIAN KREDIT MODAL KERJA STUDI KASUS PADA PT.BPR LEXI PRATAMA MANDIRI BANDUNG Penelitian ini mempunyai maksud dan tujuan
Lebih terperinciABSTRACT. Keywords : Accounting Information Systems, Effectiveness, Billing Accounts Receivable. vii. Universitas Kristen Maranatha
ABSTRACT The purpose of this study was to determine the effect of the accounting information system of credit sales to the effectiveness of collection of accounts receivable. The object of this research
Lebih terperinciAbstract. INFLUENCE OF INTERNAL AUDIT ON THE REALIZATION OF A GOOD CORPORATE GOVERNANCE AT PT. KAI (Persero) BANDUNG
Abstract INFLUENCE OF INTERNAL AUDIT ON THE REALIZATION OF A GOOD CORPORATE GOVERNANCE AT PT. KAI (Persero) BANDUNG Accountants play an important role on the implementation of a good corporate governance
Lebih terperinciABSTRACT. Keywords: Electrical employee performance control and effectiveness of service. iv Universitas Kristen Maranatha
ABSTRACT The researcher will to study role the electrical employee performance control have in increasing the customer satisfaction about service the PLN provide in order to improve customer confidence
Lebih terperinciABSTRACT. Keywords : inventory, internal control, audit internal
ABSTRACT Inventory is one of the most important resources for trade company, because it is the biggest current asset in the company. Therefore the main revenue resources of the company is come from the
Lebih terperinciABSTRACT. employee motivation. Keywords: management control systems, human resources (compensation) and. Universitas Kristen Maranatha
ABSTRACT Each company, of course, expect that the resulting products and services in accordance with the goals which they expect by way of combining all available resources. The most important asset that
Lebih terperinciABSTRACT. Budgeting, Accounting Accountability, Efficiency Marketing Costs, Quality Decision Making. Universitas Kristen Maranatha
ABSTRACT The purpose of this study was to determine the relationship of budgeting and accounting in supporting the quality of decision making in order to achieve cost efficiency of marketing at Restoran
Lebih terperinciABSTRACT. Key words: internal audit, effectiveness, control of raw materials. Universitas Kristen Maranatha
ABSTRACT Through a review of activities textile company, in the operations requires a raw material used for production processes that produce finished goods to be sold to consumers or customers. In carrying
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