Abstract. INFLUENCE OF INTERNAL AUDIT ON THE REALIZATION OF A GOOD CORPORATE GOVERNANCE AT PT. KAI (Persero) BANDUNG
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1 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 at a company, particularly those who have a profession as internal auditor that demands a wide insight concerning company. One of the key roles of internal audit is to provide information on the adequacy and effectiveness of a management control system and the quality of a company s performance for management. However, given the limitations of a leader in controlling and supervising a company s activities, it is important for management to delegate some authority to his or her subordinates. This should be independent, that is, it should not be involved in the company s operational, often called as internal audit. Internal audit serves as an assessor at the company to inspect and evaluate the company s activities. In addition, an internal auditor also proposes some useful recommendations to the leader in decision making. Therefore, based on the description above, the writer chose a title of Influence of Internal Audit on the Realization of a Good Corporate Governance at PT. KAI (Persero) Bandung. The purpose to be accomplished by this research was to find out the implementation of internal audit and the realization of a good corporate governance at PT. KAI (Persero) Bandung, in order to determine the extent of influence of internal audit on the realization of a good corporate governance. The object of research was conducted at PT. KAI (Persero) by using a descriptive method, that is, a simple analysis of linear regression and an analysis of Pearson coefficient, where the independent variable (CX) was internal audit and the dependent variable (Y) was the realization of a good corporate governance. The results of research showed that there was a significant influence of internal audit on the realization of a good corporate governance, with r of Based on calculations, the coefficient of determination was 55.84%, meaning that internal audit has a significant influence in realizing a good corporate governance by 55.84%. The remaining 44.16% was influenced by other factors, namely, inexistence of audit committee in organizational structure, the lack of employees understanding on the principles of a good corporate corporation, and the lack of employees encouragement in expressing troubles in the audited body of company to general public. Related to the findings of this research, the company is recommended to improve the implementation of supervision in each implementation of internal audit, transparency of financial and management analysis report to general public, and accountability at all levels of management that will promote the realization of a good corporate governance, so that the independency and objectivity of internal auditors could be constantly maintained. vii
2 ABSTRAK PENGARUH AUDIT INTERNAL TERHADAP PERWUJUDAN A GOOD CORPORATE GOVERNANCE PADA PT. PINDAD (Persero) BANDUNG Akuntan memegang peranan penting terhadap terlaksananya A Good Corporate Governance di perusahaan, terutama yang berprofesi sebagai auditor internal dimana dituntut untuk mempunyai wawasan yang luas terhadap perusahaan. Salah satu peran kunci audit internal adalah untuk menyediakan informasi mengenai kecukupan dan efektivitas sistem pengendalian manajemen dan kualitas kinerja perusahaan bagi manajemen. Tetapi mengingat keterbatasan seorang pimpinan dalam mengendalikan dan mengawasi aktivitas perusahaan maka penting bagi manajemen untuk mendelegasikan sebagian wewenang kepada bawahannya. Bagian ini harus bersifat independen dalam arti tidak ikut serta dalam operasional perusahaan, yang sering disebut sebagai bagian audit internal. Bagian audit internal berfungsi sebagai penilai dalam perusahaan untuk memeriksa dan mengevaluasi aktivitas-aktivitas perusahaan. Selain itu, auditor internal juga memberikan rekomendasi yang berguna bagi pimpinan dalam pengambilan keputusan. Oleh karena itu, berdasarkan uraian diatas penulis mengambil judul Pengaruh Audit Internal terhadap Perwujudan A Good Corporate Governance pada PT. KAI (Persero) Bandung. Tujuan yang ingin dicapai dari penelitian ini adalah untuk mengetahui pelaksanaan audit internal dan perwujudan A Good Corporate Governance pada PT. PINDAD (Persero) Bandung, sehingga dapat diketahui seberapa besar pengaruh audit internal terhadap perwujudan A Good Corporate Governance. Objek penelitian ini dilaksanakan pada PT. PINDAD (Persero) dengan metode penelitian yang digunakan di dalam penelitian ini adalah metode deskriptif yaitu analisis regresi linear sederhana dan analisis koefisien Pearson dengan Audit Internal sebagai variabel independen (X) dan perwujudan A Good Corporate Governance sebagai variabel dependen (Y). Hasil penelitian menunjukkan bahwa terdapat pengaruh yang signifikan antara Audit Internal terhadap perwujudan A Good Corporate Governance, dengan r sebesar 0,7473. Berdasarkan perhitungan diperoleh koefisien determinasi sebesar 55.84% yang berarti bahwa Audit Internal cukup berpengaruh dalam mewujudkan A Good Corporate Governance sebesar 55,84%. Sedangkan sisanya sebesar 44,16% dipengaruhi oleh faktor lain, yaitu Tidak adanya komite audit, gaya kepimpinan yang kurang, dan karyawan yang kurang berani dalam mengungkapkan ketidakberesan pada tubuh perusahaan yang diaudit kepada masyarakat. Sehubungan dengan hasil penelitian ini, maka perusahaan disarankan untuk dapat lebih baik lagi dalam melaksanakan pengawasan di setiap pelaksanaan audit internal, transparansi laporan keuangan dan analisis manajemen kepada publik, serta akuntabilitas pada semua level manajemen yang akan meningkatkan perwujudan A Good Corporte Governance, agar independensi dan objektivitas auditor internal tetap terjaga. viii
3 DAFTAR ISI Halaman HALAMAN JUDUL... i HALAMAN PENGESAHAN... ii SURAT PERNYATAAN KEASLIAN SKRIPSI... iii KATA PENGANTAR... iv ABSTRACT... vii ABSTRAK... viii DAFTAR ISI... ix DAFTAR TABEL... xii DAFTAR GAMBAR... xiii DAFTAR LAMPIRAN... xiv BAB I PENDAHULUAN Latar Belakang Penelitian Identifikasi Masalah Tujuan Penelitian Kegunaan Penelitian... 5 BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN, DAN PENGEMBANGAN HIPOTESIS Kajian Pustaka Auditing Pengertian Auditing Audit Internal Pengertian Audit Internal Tujuan dan Ruang lingkup Audit Internal Fungsi Audit Internal Tanggung Jawab Audit Internal ix
4 Independensi Profesional Profiency Ruang Lingkup Audit Internal Performance of Audit Work Manajemen Bagian Audit Internal Kompetensi Program Audit Internal Pelaksanaan Audit Internal Laporan Hasil Audit Internal Tindak Lanjut atas Laporan Hasil Audit Internal A Good Corporate Governance Kerangka Pemikiran Hipotesis BAB III METODE PENELITIAN Objek Penelitian Metode Penelitian Penentuan Responden Populasi, Sampel, Responden Operasional Variabel Teknik Pengumpulan Data Teknik Analisis Data Analisis Data dan Rancangan Pengujian Hipotesis Penarikan Kesimpulan BAB IV HASIL PENELITIAN DAN PEMBAHASAN Hasil Penelitian Unit Audit Internal Pedoman Pelaksanaan Tugas Staf Audit Internal Pelaksanaan Audit Internal yang Terkait dengan GCG x
5 4.2 Pengujian Hipotesis Pembahasan BAB V SIMPULAN DAN SARAN Simpulan Saran DAFTAR PUSTAKA... LAMPIRAN... xi
6 DAFTAR TABEL 3.1 Populasi 3.2 Variabel, Indikator Variabel, Skala Pengukuran dan Instrumen yang Digunakan 3.3 Pemberian Kode untuk Jawaban Pertanyaan Tertutup 3.4 Kriteria Guilford Variabel X dan Variabel Y xii
7 DAFTAR GAMBAR 2.1 Fungsi Program Audit 2.2 Bagan Kerangka Pemikiran xiii
8 DAFTAR LAMPIRAN 1. Struktur Organisasi PT. KAI(Persero) 2. Struktur Organisasi SPI (Satuan Pengawasan Intern) PT. KAI(Persero) 3. Kuesioner 4. Hasil Jawaban Kuesioner Variabel Independen (Audit Internal) 5. Hasil Jawaban Kuesioner Variabel Dependen (Perwujudan A Good Corporate Governance) xiv
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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 terperinciABSTRAK. Kata Kunci : Pengawasan Atasan, Disiplin Kerja. vii
ABSTRAK Salah satu upaya instansi dalam mempertahankan kinerja pegawainya adalah dengan cara memberikan pengawasan terhadap pegawai yang merupakan salah satu faktor penting untuk mendapatkan hasil kerja
Lebih terperinciABSTRACT. 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
Lebih terperinciABSTRACT. Keywords: The effectiveness, internal control, finished goods inventory
ABSTRACT For PT. LAJ inventories are assets that contain material value. Finished goods inventory control is important because it has an impact on the company's growth. Finished goods which are too large
Lebih terperinciABSTRACT. Key Words : Balanced Scorecard, Performance Measurement is Adequate. v Universitas Kristen Maranatha
ABSTRACT In order to enhance organizational performance, alignment of organizational and individual objectives within the organization is important. Accordingly, the performance appraisal system is needed
Lebih terperinciABSTRACT. 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
Lebih terperinciABSTRAK. Kata-kata kunci: sistem pengendalian manajemen, pengendalian internal
ABSTRAK Dalam era globalisasi seperti sekarang ini perusahaan dituntut untuk dapat menghasilkan produk maupun jasa yang berkualitas tinggi dengan harga rendah, pemberian pelayanan yang berkualitas dan
Lebih terperinciABSTRAK. Kata Kunci: Motivasi Intrinsik, Motivasi Ekstrinsik, Kinerja Karyawan
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh Motivasi Intrinsik dan Ekstrinsik terhadap Kinerja Karyawan di tiga perusahaan sektor jasa, PT.Angkasa Pura II Bandung, Verona Palace Hotel Bandung,
Lebih terperinciTESIS Diajukan sebagai salah satu syarat Memperoleh gelar S-2 Magister Akuntansi. Diajukan oleh : Nama : Dwi Cahyadi NIM : C4C006387
PENGARUH TINGKAT PENDIDIKAN, MASA KERJA, PELATIHAN, DAN POSISI DI PEMERINTAHAN TERHADAP PEMAHAMAN LAPORAN KEUANGAN DAERAH (STUDI EMPIRIS PADA EKSEKUTIF DAN LEGISLATIF DI LEMBAGA PEMERINTAHAN KABUPATEN
Lebih terperinciThe Influence of The Quality Cost to The Level of Defective Goods at PT. Daya Mekar Tekstindo
ABSTRACT The Influence of The Quality Cost to The Level of Defective Goods at PT. Daya Mekar Tekstindo The purpose of this research is to find out the effect of the quality cost to the level of defective
Lebih terperinciABSTRACT. Keywords: Investment of Fixed Assets, Operating Income. vii Universitas Kristen Maranatha
ABSTRACT Development of services company information providers and communication encourage the emergence of competition in the business world. To be able to win the competition need a good quality service
Lebih terperinciABSTRACT. Keywords: Quality Control Standards and The Performance of the Auditor. vii Universitas Kristen Maranatha
ABSTRACT This study aims to analyze the influence of the quality control standards of the auditor s performance. The research dataobtained from the questionnaire (primary) by taking the respondents were
Lebih terperinciABSTRACT. 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.
Lebih terperinciABSTRACT. Universitas Kristen Maranatha
ABSTRACT This research is conducted to know is there any influence which is significant of Role Of Internal Auditor To Enterprise Risk Management. Writer use internal auditor s code of ethics and profession
Lebih terperinciBy : Tria Junika Wuri NRP Lecturer Counsellor : Se tin, S.E., M.Si., Ak., CA. ABSTRACT
ANALYSIS EFFECT OF MANAGEMENT CONTROL SYSTEM AND ORGANIZATIONAL LEARNING ON MANAGERIAL PERFORMANCE AT PT. KIMIA FARMA (Persero) Tbk UNIT RESEARCH AND DEVELOPMENT BANDUNG By : Tria Junika Wuri NRP 1051213
Lebih terperinciABSTRAK PERANAN AUDIT INTERNAL DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN KAS (STUDI KASUS PADA PT BANK NEGARA INDONESIA TBK)
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
Lebih terperinciABSTRACT. 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
Lebih terperinciABSTRACT. Keywords: motivation of employee s work, effectiveness of incentive compensation. vii. Universitas Kristen Maranatha
ABSTRACT Incentive compensation is an instrument to motivate employee s work in a company. Employee is one of the important factors who determine the success of a company. To obtain good and high quality
Lebih terperinciABSTRACT. Keyword: operational audit, effectiveness and employee performance. vii. Universitas Kristen Maranatha
ABSTRACT Operational audit was quality controlling for activity of employee which hoped can support reached company objective in a comprehensive manner. Operational audit done by independent and competent
Lebih terperinciABSTRAK. Kata kunci: kompensasi finansial, gaya kepemimpinan, motivasi kerja, kinerja karyawan
ABSTRACT This study aims to determine the relationship between financial compensation, leadership style and motivation to the employee s performance of company. The number of respondent in this study were
Lebih terperinciABSTRACT. Keywords: operational audit, effectiveness, internal control, purchase. vii. Universitas Kristen Maranatha
ABSTRACT The situation of tight competition, require company to maintain its company operational continuity in order to be able to compete with other companies. Management must believe that one factor
Lebih terperinciABSTRACT. 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
Lebih terperinciABSTRACT. Keywords : facilities, decission to stay. viii
ABSTRACT This research is motivated by the rapid growth of the hotel, so each hotel race to attract customers. One of the way to attract customers is through the facilities offered by the hotel is geared
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 terperinciBAB V KESIMPULAN DAN SARAN
BAB V KESIMPULAN DAN SARAN 5.1 Kesimpulan Berdasarkan pembahasan bab sebelumnya, dapat disimpulkan bahwa PT Jasa Raharja sebagai salah satu BUMN di Indonesia telah dapat menerapkan tata kelola perusahaan
Lebih terperinciABSTRAK 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
Lebih terperinciABSTRACT. Keywords: Professionalism, Forensic Accountant, Competency Evidence, Corruption. Universitas Kristen Maranatha
ABSTRACT This research aimed to determine whether there is influence between professionalism forensic accountant's competency evidence of corruption. Indicators used to measure professionalism forensic
Lebih terperinciABSTRACT. Keywords: Competence, Independence, Professionalism, Fraud and Errors of Financial Statement. vii Universitas Kristen Maranatha
ABSTRACT In financial reporting mechanisms, an audit was designed to provide assurance that the financial statements does not influenced by any material misstatement and also provide a reasonable assurance
Lebih terperinciKata kunci : Compliance Reporting, Mekanisme Good Corporate Governance, Nilai Perusahaan, Tobin s Q
ABSTRAK Penelitian ini bertujuan untuk menguji secara empiris mengenai pengaruh compliance reporting, mekanisme Good Corporate Governance terhadap nilai perusahaan. Mekanisme corporate governance dihitung
Lebih terperinciDAFTAR ISI. LEMBAR JUDUL... i. LEMBAR PENGESAHAN... ii. ABSTRAK... iii. KATA PENGANTAR... iv. DAFTAR ISI... vi. DAFTAR TABEL... x
DAFTAR ISI Halaman LEMBAR JUDUL... i LEMBAR PENGESAHAN... ii ABSTRAK... iii KATA PENGANTAR... iv DAFTAR ISI... vi DAFTAR TABEL... x DAFTAR GAMBAR... xii BAB I PENDAHULUAN 1.1 Latar Belakang Penelitian...
Lebih terperinciABSTRACT Keywords: Capital Expenditure, Earnings before Interest and Tax, Simple Linear Regression Analysis, and Purposive Sampling.
ABSTRACT The purpose of this research is to know and to analyze the factor that influence earnings before interest and tax. Is capital expenditure significantly affect company profits on companies listed
Lebih terperinciABSTRACT. Keywords: Internal Audit, Sales Internal Control. vii Universitas Kristen Maranatha
ABSTRACT The purpose of this research was to determine the internal audit adopted by the PT. PINDAD (PERSERO) has adequate and internal audit significantly influence the effectiveness of sales internal
Lebih terperinciABSTRACT. Keywords : internal audit, internal control, compliance of management. vii. Universitas Kristen Maranatha
ABSTRACT Internal control activity is one of the most important activities in the company because it represents the company s managerial activities. If this activities fails to be performed and an inappropriate
Lebih terperinciABSTRACT. Keywords: Internal Audit, Internal Control, Sales
ABSTRACT Sales activities as one of the primary activities of companies that generate revenue for the company. Therefore various adverse deviation companies often done by the relevant parties to gain personally.
Lebih terperinciKeywords: Cost of Promotion, income level. Universitas Kristen Maranatha
ABSTRACT O LAUNDRY is a company which is engaged in laundering clothes dry and cleaner. O LAUNDRY Gegerkalong located in Bandung. The purpose of this research is to investigate the implementation of promotional
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