ABSTRAK PERANAN AUDIT INTERNAL DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN KAS (STUDI KASUS PADA PT BANK NEGARA INDONESIA TBK)

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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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