ABSTRACT. Key words: Internal Auditor, Corporate Governance, Risk Management. vii. Universitas Kristen Maranatha
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1 ABSTRACT The number of fraud cases that occurred in recent years makes the implementation of Good Corporate Governance (GCG) is increasingly considered to be essential. In enhancing GCG of a company requires the role of internal auditors. Besides the role of Enterprise Risk Management (ERM) is also expected to minimize the magnitude of the systematic risk of firms in the face demands from various parties. Therefore the authors would like to know how much influence the professionalism of the Internal Auditor(IA) of the management of ERM and its impact on the realization of GCG. The variables in this study is the professionalism of the IA as an independent variable (X), the management of ERM as a variable Intervening (Y2), and the realization of GCG as the Dependent variable (Y1). Object of research is PT Telkom Bandung. The research method used in this research is descriptive research method with the questionnaire approach. Hypothesis testing is done using path analysis. The results showed that the professionalism of the IA have a significant influence on the realization of GCG with the management of ERM as an intervening variable, namely the influence of 80.6%. Key words: Internal Auditor, Corporate Governance, Risk Management. vii
2 ABSTRAK Banyaknya kasus kecurangan (fraud) yang terjadi akhir-akhir ini membuat penerapan Good Corporate Governance (GCG) semakin dirasa penting. Dalam meningkatkan Good Corporate Governance (GCG) suatu perusahaan memerlukan peran auditor internal. Selain itu peran Enterprise Risk Management (ERM) juga diharapkan dapat meminimalisir besarnya risiko perusahaan secara sistematis dalam menghadapi tuntutan dari berbagai pihak. Oleh sebab itu penulis ingin mengetahui seberapa besar pengaruh profesionalisme Auditor Internal terhadap pengelolaan ERM dan dampaknya pada perwujudan GCG. Variabel dalam penelitian ini adalah profesionalisme Auditor Internal sebagai variabel Independen (X), pengelolaan ERM sebagai variabel Antara (Y 2 ), dan perwujudan GCG sebagai variabel Dependen (Y 1 ). Objek penelitian adalah PT Telkom Bandung. Metode Penelitian yang digunakan dalam penelitian ini adalah metode penelitian deskriptif dengan pendekatan kuesioner. Uji hipotesis dilakukan dengan menggunakan analisis jalur. Hasil penelitian menunjukan bahwa Profesionalisme Auditor Internal memberikan pengaruh yang signifikan terhadap perwujudan GCG dengan pengelolaan ERM sebagai variabel intervening, yaitu pengaruh sebesar 80,6%. Kata-kata kunci: Auditor Internal, Good Corporate, Risk Management. viii
3 DAFTAR ISI Halaman HALAMAN JUDUL... HALAMAN PENGESAHAN... SURAT PERNYATAAN KEASLIAN SKRIPSI... KATA PENGANTAR... ABSTRACT... ABSTRAK... DAFTAR ISI... DAFTAR GAMBAR... DAFTAR TABEL... DAFTAR LAMPIRAN... i ii iii iv vii viii ix xiv xv xvi BAB I PENDAHULUAN Latar Belakang Penelitian Identifikasi Masalah Maksud dan Tujuan Penelitian Kegunaan Penelitian... 8 BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN DAN PENGEMBANGAN HIPOTESIS Kajian Pustaka ix
4 2.1.1 Profesionalisme Auditor Internal Definisi Audit Internal Definisi Auditor Internal Perbedaan antara Auditor Eksternal dan Internal Standar Profesi Audit Internal Kode Etik Profesi Auditor Internal Good Corporate Governance Definisi Sejarah GCG Teori-teori Terkait Prinsip Good Corporate Governance Menurut Keputusan Menteri BUMN Tujuan Penerapan GCG Manfaat Penerapan GCG Manfaat Penerapan GCG di BUMN Tahap-tahap penerapan GCG Earning Risk Management Definisi risiko Pengelompokan Risiko Pengelompokaan Risiko Perusahaan Pengelompokan risiko audit Dampak risiko x
5 Definisi Manajemen Risiko Konsep ERM Definisi ERM Komponen ERM Kerangka pemikiran Pengembangan Hipotesis BAB III METODE PENELITIAN Objek Penelitian Sejarah Perusahaan Visi dan Misi Perusahaan Visi Misi Lokasi dan Waktu Penelitian Jenis Penelitian Definisi Operasional Variabel Variabel Independen Variabel Dependen Populasi dan Sampel Populasi Sampel Teknik Pengumpulan Data xi
6 3.6.1 Uji validitas Uji Realibilitas Alat analisis BAB IV HASIL PENELITIAN DAN PEMBAHASAN Gambaran umum perusahaan Profesionalisme Auditor Internal Good Corporate Governance Enterprise Risk Management Deskripsi Data Variabel Profesionalisme Auditor Internal Variabel Good Corporate Governance Variabel Enterprise Risk Management Uji Statistik Uji Validitas dan Reliabilitas Pengaruh Profesionalisme Auditor Internal Terhadap Enterprise Risk Management Pengaruh Profesionalisme Auditor Terhadap Good Corporate Governance dengan Enterprise Risk Management Sebagai Variabel Intervening Pengujian Hipotesis xii
7 BAB V KESIMPULAN DAN SARAN Kesimpulan Saran DAFTAR PUSTAKA LAMPIRAN DAFTAR RIWAYAT HIDUP PENULIS xiii
8 DAFTAR GAMBAR Halaman Gambar 2.1 Model Penelitian Gambar 3.1 Bagan Jalur Model Keseluruhan Gambar 4.2 Gambaran Pelaksanaan Good Corporate Governance Gambar 4.3 Gambaran Pengelolaan Enterprise Risk Management Gambar 4.4 Bagan Jalur Model Keseluruhan Gambar 4.5 Kurva Uji Hipotesis Sub Struktur Pertama Gambar 4.6 Bagan Jalur Sub Struktur Kedua Gambar 4.7 Kurva Uji-F xiv
9 DAFTAR TABEL Halaman Tabel 2.1 Perbedaan Auditor Internal dan Eksternal Tabel 3.1 Indikator dan sub-variabel dari variabel profesionalisme Audit Internal Tabel 3.2 Indikator dan sub-variabel dari variabel Good Corporate Governance Tabel 3.3 Indikator dan sub-variabel dari variabel Enterprise Risk Management Tabel 4.1 Persentase Profesionalisme Auditor Berdasarkan Sub Variabel Kode Etik Profesi Tabel 4.2 Persentase Profesionalisme Auditor Dilihat Dari Standar Praktik Profesi Audit Internal Tabel 4.3 Persentase GCG Dilihat Dari Indikator Transparansi Tabel 4.4 Persentase Good Corporate Governance Dilihat Dari Akuntabilitas 76 Tabel 4.5 Persentase Good Govermance Corporate Dilihat Dari Responsibility Tabel 4.6 Persentase Good Governance Corporate Dihat Dari Kesetaraan dan Kewajaran Tabel 4.7 Persentase Good Governance Corporate Berdasarkan Independency Tabel 4.8 Persentase Penilaian Responden Mengenai Internal Environment 79 xv
10 Tabel 4.9 Persentase Tanggapan Responden Mengenai Objectivities Setting 80 Tabel 4.10 Persentase Tanggapan Responden Mengenai Event Identification 80 Tabel 4.11 Persentase Tanggapan Responden Tentang Risk Assessment Tabel 4.12 Persentase tanggapan Responden Tentang Risk Respon Tabel 4.13 Persentase tanggapan Responden Tentang Control Activities Tabel 4.14 Persentase Tanggapan Responden Mengenai Information and Communication Tabel 4.15 Persentase Tanggapan Responden Mengenai Indikator Monitoring 82 Tabel 4.16 Hasil Uji Validitas dan Reliabilitas Variabel Profesionalisme Audit Internal Tabel 4.17 Hasil Uji Validitas dan Reliabilitas Variabel Good Corporate Governance Tabel 4.18 Hasil Uji Validitas dan Reliabilitas Variabel Enterprise Risk Management xvi
11 DAFTAR LAMPIRAN Halaman Lampiran A Kuesioner Lampran B Output SPSS Lampiran C Coding Sheet Lampiran D Tabel Distribusi Lampiran E Struktur Organisasi IA dan CRM Lampiran F Audit Charter PT Telkom xvii
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ABSTRACT This research aims to examine and obtain the empirical evidence regarding the influence of the understanding of good governance, leadership style, organizational culture and structure of audit
ABSTRACT. Key words : Job duties and responsibilities, advancement training and supervisor, and personal concern. viii. Universitas Kristen Maranatha
ABSTRACT As the great number of cases happening to the profession of public accountants cause the decreasing trust of the public to the profession of an auditor. This research discusses about how the influence
ABSTRAK. 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
THE 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
ABSTRACT. Keywords : Compensation, whistleblower, fraud. vii Universitas Kristen Maranatha
ABSTRACT Deceitfulness or commonly referred as a fraud is done with a variety of modes and growing over time. With granting the appropriate compensation to the employee as well as the appearance of the
ABSTRACT. Key words: internal audit, controlling, cost of good sold. vii. Universitas Kristen Maranatha
ABSTRACT Teh walini is a Subsidiary from PT.Perkebunan Nasional VIII; Bandung which is they job in manufacture, and in this case is production of tea. In this thesis, writer will be discussed about the
DAFTAR ISI. KATA PENGANTAR... i. DAFTAR ISI... vi. DAFTAR TABEL... xii. DAFTAR GAMBAR... xvi. DAFTAR LAMPIRAN... xvii
DAFTAR ISI LEMBAR JUDUL LEMBAR PENGESAHAN MOTTO ABSTRAK JUDUL HALAMAN KATA PENGANTAR... i DAFTAR ISI... vi DAFTAR TABEL... xii DAFTAR GAMBAR... xvi DAFTAR LAMPIRAN... xvii BAB I PENDAHULUAN 1.1 Latar Belakang
BAB VII RINGKASAN, SIMPULAN, KETERBATASAN PENELITIAN DAN REKOMENDASI. PT Telekomunikasi Indonesia Tbk dalam pelaksanaanya menghadapi risiko-risiko
BAB VII RINGKASAN, SIMPULAN, KETERBATASAN PENELITIAN DAN REKOMENDASI 7.1 Rangkuman dan Simpulan PT Telekomunikasi Indonesia Tbk dalam pelaksanaanya menghadapi risiko-risiko yang akan mengganggu kegiatan
ABSTRACT. Keywords: Total Quality Management (TQM), Corporate Performance
ABSTRACT This study aims to determine the influence of Total Quality Management (TQM) to the Company's performance. The object of the research is PT. Bandung Djaya Textile Millis (Badjatex). The sample
ABSTRACT. vii. Universitas Kristen Maranatha
ABSTRACT The study was conducted at PT. Semangat Sejahtera Bersama located in Tangerang. The purpose of this study was to determine the adequacy and application of Management Control Systems to determine
ABSTRACT. Keywords: Nokia, Product Quality, Loyalty. viii. Universitas Kristen Maranatha
ABSTRACT In the present era, the development of technology in the world is progressing very rapidly, it also led to competition in the world of business and technology increasingly stringent. This is what
ABSTRACT. Keywords: Professionals, Independent Auditor, Certified Public Accountants, Certified Public Accountants Law, Accounting Student Interests.
ABSTRACT Public accounting is a profession that provides services in the form of opinion on the financial statements within the company. The number of companies in Indonesia where more and more companies
ABSTRACT. Keywords: Internal control structure, payroll, remuneration procedure. viii Universitas Kristen Maranatha
ABSTRACT The purpose of this study was to analyze employee remuneration procedures and to know about the implementation of the internal control system of remuneration of employees in PT.KeretaApi Indonesia
ABSTRACT. Keywords: The Implementation of Management Control, Sales Effectiveness. vii. Universitas Kristen Maranatha
ABSTRACT This research was conducted in Perkebunan Nusantara VIII Corporate. The objective of research is to identify quality level of implementation of Management Control System and to identify does the
PROFESIONALISME INTERNAL AUDITOR DAN INTENSI MELAKUKAN WHISTLEBLOWING OLEH: YULIANTI LIWANG
PROFESIONALISME INTERNAL AUDITOR DAN INTENSI MELAKUKAN WHISTLEBLOWING OLEH: YULIANTI LIWANG 3203011169 JURUSAN AKUNTANSI FAKULTAS BISNIS UNIVERSITAS KATOLIK WIDYA MANDALA SURABAYA 2015 PROFESIONALISME
DAFTAR ISI. ABSTRAK... i KATA PENGANTAR... iii DAFTAR ISI... vi DAFTAR TABEL...ix DAFTAR GAMBAR... x DAFTAR LAMPIRAN...xi
DAFTAR ISI Halaman ABSTRAK... i KATA PENGANTAR... iii DAFTAR ISI... vi DAFTAR TABEL...ix DAFTAR GAMBAR... x DAFTAR LAMPIRAN...xi BAB I PENDAHULUAN... 1 1.1 Latar Belakang Penelitian... 1 1.2 Identifikasi
ABSTRACT. Keywords :internal audit, effectiveness, internal control, and inventory.
ABSTRACT The purpose of this research is to examine the influence of internal auditor to effectiveness of internal control inventory at PT Gistex, Bandung. The population of this research are employee
ABSTRACT. Keywords : Auditor, Time Budget Pressure, Audit Complexity, Quality Audit. vii Universitas Kristen Maranatha
ABSTRACT The purpose of this research is to analyze the factors which affect the quality of audit s result in Public Accounting Firm. This research is important to be done because the increase of financial
ABSTRAK. 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
ABSTRAK. Kata Kunci: Corporate Social Responsibility (CSR), Komitmen Manajemen, Good Corporate Governance (GCG), prinsip-prinsip GCG.
ABSTRAK Pada era globalisasi saat ini, tantangan yang dihadapi perusahaan semakin berat dalam hal pembangunan ekonomi yang berkelanjutan. Perusahaan semakin cermat dan termotifasi untuk meningkatkan kinerja
ABSTRACT. The Influence of Internal Audit s Existence to Effectiveness Inventory Control of. Raw Material
ABSTRACT The Influence of Internal Audit s Existence to Effectiveness Inventory Control of Raw Material The existence of internal audit within the company is as an independent appraisal function to examine
ABSTRAK. Universitas Kristen Maranatha
ABSTRAK Penelitian ini dilakukan untuk mengetahui apakah terdapat pengaruh yang signifikan dari Role Stress Auditor Internal Terhadap Kinerja Internal Audit. Penulis menggunakan dua indikator untuk mengukur
ABSTRACT. Key Words: similarity, reputation, perceived risk, innovativeness, brand extension, brand image
ABSTRACT There are a lot of competitors in food and beverage industry such as milk category in this era. Ultra Milk Company has a problem in brand extension of sweetened condensed milk which was the lastest
ABSTRACT. Key words: operational audit, effectiveness, credit. Universitas Kristen Maranatha
ABSTRACT In the Kompas Daily Tuesday, October 9, 2012 ago noted that the Constitutional Court has ruled that the bank accounts receivable country no longer existed. This decision still makes bank to remove
ABSTRACT. Keywords: Total Quality Management, quality costs. Universitas Kristen Maranatha
ABSTRACT Increasingly fierce competition in the herbal medicine industry making the company must improve the quality of their products. In the the traditional view increased quality means increased costs.
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: 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
DAFTAR ISI. repository.unisba.ac.id
DAFTAR ISI HALAMAN JUDUL... i PERSETUJUAN SKRIPSI UNTUK DISIDANGKAN... ii SURAT PERNYATAAN...iii MOTTO... vi KATA PENGANTAR... vii DAFTAR ISI... x DAFTAR TABEL...xiii DAFTAR GAMBAR... xv DAFTAR LAMPIRAN...
ABSTRACT. Keywords: Operational Audit, Effectiveness, Health Care, Inpatient, Hospital. viii. Universitas Kristen Maranatha
ABSTRACT There is a case on the issue of professionalism hospital that cause unwanted things. In Indonesia, medical malpractice brought to criminal proceedings fairly uncommon or very few that are not
DAFTAR ISI ABSTRAK KATA PENGANTAR DAFTAR TABEL DAFTAR GAMBAR DAFTAR LAMPIRAN
DAFTAR ISI LEMBAR PENGESAHAN MOTTO ABSTRAK KATA PENGANTAR DAFTAR ISI DAFTAR TABEL DAFTAR GAMBAR DAFTAR LAMPIRAN i ii v x xiii xiv BAB I PENDAHULUAN 1.1 Latar Belakang Penelitian 1 1.2 Rumusan Masalah Penelitian
ABSTRACT. Keywords: Audit Committee, Internal Audit, State-Owned Enterprises. Universitas Kristen Maranatha
ABSTRACT Most of the shares of State Owned Enterprises (SOEs) funded from the state, therefore the management of SOEs should be accountable. Role of both the internal auditor and the audit committee is
ABSTRACT. Keywords: Balanced Scorecard, employee performance. viii. Universitas Kristen Maranatha
ABSTRACT Balanced Scorecard (BSC) is a performance measurement system that not only measure performance through the financial perspective, but through nonfinancial perspective as well. Balanced Scorecard
DAFTAR ISI... ABSTRAK... ABSTRACT... KATA PENGANTAR... UCAPAN TERIMA KASIH... DAFTAR TABEL... DAFTAR GAMBAR... DAFTAR LAMPIRAN...
DAFTAR ISI ABSTRAK... ABSTRACT... KATA PENGANTAR... UCAPAN TERIMA KASIH... DAFTAR ISI... DAFTAR TABEL... DAFTAR GAMBAR... DAFTAR LAMPIRAN... i ii iii iv vii ix xi xii BAB I PENDAHULUAN 1.1 Latar Belakang...