ABSTRAK. Kata kunci : audit, audit operasional, kinerja karyawan. iv Universitas Kristen Maranatha
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- Surya Gunawan
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1 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 karyawan yang buruk akan menyebabkan kerugian bagi perusahaan. Untuk menghindari kemungkinan adanya kinerja karyawan yang buruk, maka diperlukan audit operasional yang dilakukan oleh auditor internal di perusahaan yang diharapkan dapat membantu manajemen dalam memeriksa dan mengawasi seluruh aktivitas yang dilakukan oleh karyawan agar sesuai dengan prosedur atau tujuan yang telah ditetapkan sehingga dapat meningkatkan efektivitas kinerja karyawan. Jika kinerja karyawan yang ada didalam perusahaan itu baik maka tujuan-tujuan perusahaan juga akan tercapai. Berkenaan dengan hal tersebut, peneliti ingin menganalisis mengenai peran audit operasional terhadap peningkatan efektivitas kinerja karyawan. Subjek dari penelitian ini adalah auditor operasional di PT.Kereta Api Indonesia (PERSERO). Tujuan dari penelitian ini adalah untuk mengetahui ada tidaknya pengaruh/peran dari audit operasional terhadap peningkatan efektivitas kinerja karyawan. Variabel yang digunakan dalam penelitian ini adalah pelaksanaan audit operasional dan kinerja karyawan. Alat analisis yang digunakan adalah regresi linier sederhana. Hasil penelitian menunjukkan bahwa audit operasional tidak berperan / berpengaruh terhadap kinerja karyawan. Kata kunci : audit, audit operasional, kinerja karyawan iv
2 ABSTRACT Employees are one of the main resources in the company to consider its performance in order to improve the company's ability to compete in this era of globalization. Poor employee performance will lead to a loss for the company. To avoid the possibility of poor employee performance, it is necessary operational audits conducted by the internal auditor in companies that are expected to assist management in examining and supervising all activities performed by employees in order to conform with the procedures or goals that have been set so as to improve the effectiveness of employee performance. If the performance of the employees that are in both the company 's corporate objectives will be achieved. In this regard, the researcher wants to analyze the role of the operational audit of the effectiveness of employee performance improvement. The subject of this study is the operational auditor in PT.Kereta Api Indonesia ( Persero ). The purpose of this study was to determine whether there is the influence/role of the operational audit of the effectiveness of employee performance improvement. The variables used in this study is the implementation of operational audits and employee performance. The analytical tool used is a simple linear regression. The results showed that the operational audit is not the role / influence on employee performance. Keywords : audit, operational audit, employee performance v
3 DAFTAR ISI Halaman ABSTRAK... iv ABSTRACT... v KATA PENGANTAR... vi DAFTAR ISI... ix DAFTAR GAMBAR... xiii DAFTAR TABEL... xiv DAFTAR LAMPIRAN... xv BAB I PENDAHULUAN 1.1 Latar belakang Identifikasi Masalah Maksud dan Tujuan Penelitian Kegunaan Penelitian... 4 ix
4 BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN, DAN PENGEMBANGAN HIPOTESIS 2.1 Auditing Definisi Auditing Jenis-jenis Auditing Audit Operasional Definisi Audit Operasional Tujuan dan Manfaat Audit Operasional Karakteristik Audit Operasional Jenis-jenis Audit Operasional Tahap-tahap Audit Operasional Keterbatasan Audit Operasional Efektivitas Definisi Efektivitas Ukuran Efektivitas Kinerja Karyawan Definisi Kinerja Faktor-faktor yang mempengaruhi kinerja karyawan x
5 2.4.3 Penilaian Kinerja Pengukuran Kinerja Kerangka Pemikiran Hipotesis Penelitian BAB III OBJEK dan METODE PENELITIAN 3.1 Gambaran Umum perusahaan Sejarah Perkeretaapian Visi dan Misi Logo Perusahaan Budaya Perusahaan Struktur Organisasi Kedudukan, Tugas Pokok, Tanggung Jawab dan Tata Laksana Satuan Pengawasan Internal Metode Penelitian Sampel Sumber dan Teknik Pengumpulan Data Variabel Penelitian Operasionalisasi Variabel xi
6 3.7 Alat Analisis yang Digunakan Uji Validitas dan Reliabilitas Uji Asumsi Klasik Uji Hipotesis BAB IV HASIL PENELITIAN dan PEMBAHASAN 4.1 Pelaksanaan Audit Operasional pada PT Kereta Api Indonesia Tujuan dan Ruang Lingkup Audit Operasional Tanggung jawab dan Wewenang Audit Operasional Pelaksanaan Audit Operasional Efektivitas Kinerja Karyawan PT Kereta Api Indonesia Uji Validitas dan Reliabilitas Uji Validitas Variabel X dan Y Uji Reliabilitas Variabel X dan Y Uji Normalitas Uji Heterokedastisitas Uji Regresi xii
7 BAB V KESIMPULAN DAN SARAN 5.1 Kesimpulan Saran xiii
8 DAFTAR GAMBAR Halaman Gambar 2.1 Diagram skematis teori perilaku dan kinerja Gambar 2.2 Kerangka Pemikiran Gambar 3.1 Stuktur Organisasi PT.Kereta Api Indonesia (Persero) Gambar 3.2 Struktur Organisasi EVP Internal Audit xv
9 DAFTAR TABEL Halaman Tabel 3.1 Operasionalisasi Variabel Tabel 4.1 Bobot Pertanyaan Tabel 4.2 Hasil Uji Validitas Audit Operasional (variabel x) Tabel 4.3 Hasil Uji Validitas Kinerja Karyawan (variabel y) Tabel 4.4 Hasil Uji Reliabilitas Audit Operasional (variabel x) Tabel 4.5 Hasil Uji Reliabilitas Kinerja karyawan (variabel y)...71 Tabel 4.6 Hasil Uji Normalitas Tabel 4.7 Hasil Uji Heterokedastisitas Tabel 4.8 Hasil Uji Regresi Tabel 4.9 Hasil Uji Anova Tabel 4.10 Hasil Uji Koefisien Determinasi xvi
10 DAFTAR LAMPIRAN Halaman Lampiran A : Kuesioner Lampiran B : Rekapitulasi Kuesioner Lampiran C : Uji Validitas xvii
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vii Universitas Kristen Maranatha
ABSTRAK Komitmen organisasional merupakan faktor penting bagi setiap karyawan agar dapat loyal pada suatu perusahaan. Perusahaan yang memiliki karyawan yang berkomitmen terhadap perusahaannya akan dapat
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By : Tria Junika Wuri NRP Lecturer Counsellor : Se tin, S.E., M.Si., Ak., CA. ABSTRACT
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DAFTAR ISI. HALAMAN JUDUL... i. HALAMAN PENGESAHAN... ii. SURAT PERNYATAAN KEASLIAN SKRIPSI... iii. PERNYATAAN PUBLIKASI LAPORAN PENELITIAN...
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DAFTAR ISI... ABSTRAK... ABSTRACT... KATA PENGANTAR... DAFTAR TABEL... DAFTAR GAMBAR... DAFTAR LAMPIRAN... BAB I PENDAHULUAN... 1
DAFTAR ISI ABSTRAK... ABSTRACT... KATA PENGANTAR... DAFTAR ISI... DAFTAR TABEL... DAFTAR GAMBAR... DAFTAR LAMPIRAN... i ii iii vii xii xiv xv BAB I PENDAHULUAN... 1 1.1. Latar Belakang Penelitian... 1
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ABSTRAK. ix Universitas Kristen Maranatha
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ABSTRACT. Keywords: Carbon Accounting, Strategic Planning, Environmental Performance. viii. Universitas Kristen Maranatha
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ABSTRACT. Total Quality Management (TQM), Managerial Performance. vii Universitas Kristen Maranatha
ABSTRACT The use of Total Quality Management (TQM) as a tool for measuring managerial performance improvements are now more widely used in enterprises in Indonesia. This caused by the successful of the
ABSTRACT. perseptions taxpayer, knowledge taxpayer, sanctions land and building tax, and obedience to pay in land and building tax.
ABSTRACT This study aims to analyze the factors that affect the taxpayer awareness of land and building tax towards obedience to pay in land and building tax at Nyengseret Village. Samples in this study
ABSTRACT. Keywords: e-spt, tax payer s compliance. viii
ABSTRACT Tax is the most important part in the state revenue. The amount of the tax revenue is expected by the government to create prosperous in society. In order to achieve the revenue target, government
ABSTRACT. Key words: intern controls, effectiveness, procedures, sales
ABSTRACT This study aims to determine the effect on the effectiveness of internal control procedures for the sale of the company X in the city of Bandung. In conducting this research, the author uses descriptive
ABSTRACT. Keywords: perception, auditor work environment, career choice. vii. Universitas Kristen Maranatha
ABSTRACT The purpose of this research is to examine and analyze the effect of accounting students perception of the auditor work environment to their career choice as an auditor. The method of collecting
ABSTRACT. Keywords : Internal Auditor, Internal Auditor s Professionalism, The Enhancement of performance Quality. viii. Universitas Kristen Maranatha
ABSTRACT In recent banking development, the bank internal audit unit plays an important role in generating healthy business practice. Therefore, professional internal auditor is required in supporting
ABSTRAK. Kata-kata kunci: sistem pengendalian manajemen, gaya kepemimpinan, kinerja perusahaan
ABSTRAK Sistem pengendalian manajemen adalah suatu mekanisme secara formal didesain untuk menciptakan kondisi yang mampu meningkatkan peluang dan pencapaian harapan serta memperoleh hasil (output) yang
ABSTRAK. kecerdasan emosi dan kepuasan kerja. Penelitian ini hendak mengetahui serta
ABSTRAK Kinerja merupakan suatu indikator yang dilihat dalam menilai keberhasilan dari sebuah organisasi. Apabila kinerja tinggi, maka cenderung sebuah perusahaan dinilai berhasil. Faktor yang dapat mempengaruhi
ABSTRACT. Keywords: Budgetary Participation, Managerial Performance, Organizational Commitment. vii Universitas Kristen Maranatha
ABSTRACT This study aimed to analyze the relationship between budgetary participation and managerial performance moderated by organizational commitment. The data research collection using questionnaires.
ABSTRAK PERANAN AUDIT OPERASIONAL DALAM MENINGKATKAN EFEKTIVITAS PENJUALAN (STUDI KASUS PADA CV PUTRA SEJATI)
ABSTRAK PERANAN AUDIT OPERASIONAL DALAM MENINGKATKAN EFEKTIVITAS PENJUALAN (STUDI KASUS PADA CV PUTRA SEJATI) Kemajuan industri di Indonesia semakin pesat, sebagai contoh adalah maraknya kemunculan industri
ABSTRAK. sistem pengendalian internal, efektivitas dan efisiensi, siklus persediaan.
ABSTRAK Penelitian ini bertujuan untuk mengetahui penerapan sistem pengendalian internal, efektivitas dan efisiensi pada siklus persediaan PT. Tobindo Kencana, dan untuk mengetahui pengaruh sistem pengendalian
ABSTRACT. Keywords: profitability, liquidity, timelines. viii
ABSTRACT The purpose of this study to determine empirically the effect of profitability and liquidity to timeliness of audited financial statements according to the perception of auditors. This study was
ABSTRACT. Key words: Controller, Raw materials, the smooth production process. vii. Universitas Kristen Maranatha
ABSTRACT At most companies, both industrial companies and companies, inventory is an element of current assets large enough role in the balance sheet. Inventories of raw materials is one important asset
ABSTRAK. Kata kunci : sistem informasi akuntansi, enterprise resource planning, kualitas informasi akuntansi. vii
ABSTRAK Tujuan dari penelitian ini adalah untuk menjelaskan sistem enterprise resource planning yang diterapkan dan kualitas informasi akuntansi di PT Tirta Amarta Bottling Company. Dalam penelitian ini
ABSTRACT. "The Effect of Compensation, Discipline on Employee Performance" (Case studies on Ardan Group)
ABSTRACT "The Effect of Compensation, Discipline on Employee Performance" (Case studies on Ardan Group) This study would like to see the compensation factor to employee performance and discipline. Compensation
ABSTRACT. Influence of Management Controlling System on Manager Performance Improvement (Case Study of Perkebunan Nusantara Limited in Bandung)
ABSTRACT Influence of Management Controlling System on Manager Performance Improvement (Case Study of Perkebunan Nusantara Limited in Bandung) Research is aimed at identifying the influence of management
ABSTRAK PERANAN AUDIT INTERNAL DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN INTERNAL KAS (STUDI KASUS PADA PT. TELEKOMUNIKASI INDONESIA, TBK)
ABSTRAK PERANAN AUDIT INTERNAL DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN INTERNAL KAS (STUDI KASUS PADA PT. TELEKOMUNIKASI INDONESIA, TBK) Kas sebagai suatu alat pembayaran yang likuid harus dikelola dengan
ABSTRACT. Key words: management control system, knowledge management, resource-based view theory. vii
ABSTRACT Knowledge has become one of the most important asset in organization in this information era, because knowledge has tremendous influence in determining the progress of an organization. This is
ABSTRACT. Keywords: Internal Audit, Internal Control, Purchase of Raw Materials, Methods Champion. viii. Universitas Kristen Maranatha
ABSTRACT This study discussed the role of internal audit in supporting the effectiveness of internal controls in the purchases of raw materials PT.SANLIT CORE PLASTIC Bandung. Effective internal controls
ABSTRAK. Kata-kata kunci: Audit Operasional, Kualitas Pelayanan Karyawan Bagian Frontliner.
ABSTRAK Penelitian ini menjelaskan tentang Peranan Auditor Operasional Dalam Meningkatkan Kualitas Pelayanan Karyawan Bagian Frontliner: Studi Kasus Pada Bank BJB Kantor Cabang Pembantu Gedung Sate. Pelaksanaan
ABSTRACT. 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
ABSTRACT. Keywords: Modernization of tax administration, e-spt, satisfaction of taxpayer. vii. Universitas Kristen Maranatha
ABSTRACT Modernization of tax administration was made to achieve a high level of : (1) voluntary compliance, (2) tax administration trustworthiness, and (3) good performance of tax employee in order to
ABSTRAK. Kata kunci: Nomor Pokok Wajib Pajak (NPWP), kepatuhan Wajib Pajak. Ix Universitas Kristen Maranatha
ABSTRAK Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh kepemilikan Nomor Pokok Wajib Pajak (NPWP) terhadap kepatuhan Wajib Pajak. Penelitian ini menggunakan data primer yang bersumber
PENGARUH UNSUR-UNSUR DALAM SISTEM PENGENDALIAN MANAJEMEN TERHADAP EFEKTIVITAS KINERJA KARYAWAN PADA PT. KERETA API INDONESIA (PERSERO) DAOP IX JEMBER
PENGARUH UNSUR-UNSUR DALAM SISTEM PENGENDALIAN MANAJEMEN TERHADAP EFEKTIVITAS KINERJA KARYAWAN PADA PT. KERETA API INDONESIA (PERSERO) DAOP IX JEMBER SKRIPSI Oleh: Realita Purnama 070810391024 JURUSAN
ABSTRACT. Keywords: Experience Auditor, Professional Ethics, Materiality
ABSTRACT Research into consideration the materiality level is pretty much done, this research discusses the influence of experience auditor and professional ethics to the level of materiality considerations.
ABSTRACT. Keywords: Perception Taxpayer s, Tax Penalties, Taxpayer s Compliance. viii
ABSTRACT The purpose of this research is to determine the effect of taxpayer s perception of tax penalties on taxpayer s compliance. Population of this research are all individual taxpayer s who are registered
ABSTRACT. Keywords: Management Control System, Style of Leadership, employee s work performance. vii
ABSTRACT Company as an organization consists of a group of people who is working and doing several routine activities which is planned under the coordination of a leader towards achieving specific goals.
ABSTRAK. Kata Kunci : Lingkungan Kerja, Motivasi, Kinerja Karyawan.
ABSTRAK Kinerja merupakan salah satu komponen yang harus diperhatikan oleh organisasi untuk dapat mencapai tujuan yang sudah ditetapkan. Kinerja karyawan yang maksimal akan memperlancar proses terwujudnya