ABSTRACT ANALYSIS OF RELATIONSHIP BETWEEN INTERNAL AUDITOR PROFESSIONALISMWITH QUALITY OF AUDIT REPORT Many things are faced by internal auditors, without having to injure the reputation and integrity of internal accounting profession. The phenomena that occur related to the internal audit profession has not perfectly done so that it affects the quality of the audit reports produced in a company. In this regard, the authors were interested in analyzing the relationship between professionalism of internal auditors with the quality of the audit report on one of the state owned company, namely PT Telekomunikasi Indonesia. The variables used in this study consist of internal auditors professionalism and quality of the audit report. The method used in this research is quality test (validity and reliability test) and test correlation. The data collection was done by using primary data, i.e. interviews, observations, and questionnaires. The results showed that there is a relationship between the internal auditor professionalism with quality audit reports. The relationship between internal auditor professionalism with quality audit report is very strong, also marked positive correlation value, which indicates that the relations are unidirectional. This means that if the internal audit professionalism increases, the quality of the audit report will also increase. In other words, if the internal auditor has been working professionally, the audit report generated will also be qualified.
Keywords: professionalism internal auditor, audit reports, internal audit, and internal auditor
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ABSTRAK ANALISIS HUBUNGAN ANTARA PROFESIONALISME AUDITOR INTERNAL DENGAN KUALITAS LAPORAN HASIL AUDIT Banyak hal yang dihadapi oleh auditor internal, tanpa harus menciderai reputasi dan integritas profesi akuntan internal. Adapun fenomena yang terjadi berhubungan dengan profesi audit internal yang belum dilaksanakan dengan baik sehingga mempengaruhi kualitas laporan hasil audit yang dihasilkan di dalam suatu perusahaan. Berkenaan dengan hal tersebut, maka penulis merasa tertarik untuk menganalisis hubungan antara profesionalisme auditor internal dengan kualitas laporan hasil audit pada salah satu BUMN, yaitu PT Telekomunikasi Indonesia. Variabel yang digunakan dalam penelitian ini meliputi profesionalisme auditor internal dan kualitas laporan hasil audit. Metode yang digunakan dalam penelitian ini adalah uji kualitas (uji validitas dan uji reliabilitas) dan uji korelasi. Pengumpulan data dilakukan dengan menggunakan teknik data primer, yaitu wawancara, observasi, dan kuesioner. Hasil penelitian menunjukan terdapat hubungan antara profesionalisme auditor internal dengan kualitas laporan hasil audit. Keeratan hubungan antara profesionalisme auditor internal dengan kualitas laporan hasil audit adalah sangat kuat . Nilai korelasi juga bertanda positif, yang menandakan bahwa hubungan yang terjadi adalah searah. Artinya apabila profesionalisme audit internal meningkat maka kualitas laporan hasil audit juga akan meningkat. Dengan kata lain, jika auditor internal telah bekerja secara profesional sebagai seorang audit internal maka laporan hasil audit yang dihasilkan juga akan berkualitas.
Kata-kata kunci: profesionalisme auditor internal, laporan hasil audit, audit internal, dan auditor internal
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DAFTAR ISI
Halaman HALAMAN JUDUL...........................................................................................
i
LEMBAR PENGESAHAN ................................................................................
ii
PERNYATAAN KEASLIAN KARYA TULIS SKRIPSI ................................. iii ABSTRACT ......................................................................................................... iv ABSTRAK ..........................................................................................................
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KATA PENGANTAR ....................................................................................... vi DAFTAR ISI ...................................................................................................... viii DAFTAR TABEL .............................................................................................. xii DAFTAR GAMBAR ......................................................................................... xiii DAFTAR LAMPIRAN ...................................................................................... xiv BAB I
BAB II
PENDAHULUAN 1.1
Latar Belakang Penelitian ....................................................
1
1.2
Identifikasi Masalah .............................................................
5
1.3
Maksud dan Tujuan Penelitian .............................................
6
1.4
Kegunaan Penelitian .............................................................
6
TINJAUAN PUSTAKA 2.1
2.2
Pengertian Audit....................................................................
7
2.1.1
Jenis-Jenis Audit .......................................................
8
2.1.2
Jenis-Jenis Auditor ....................................................
9
Pengertian Auditor Internal ................................................... 10
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Tujuan dan Ruang Lingkup Auditor Internal ............ 12
2.2.2
Tanggung Jawab dan Kewenangan Audit Internal ... 13
2.2.3
Pelaksanaan Audit Internal ....................................... 14
2.3
Pengertian dan Ciri-ciri Profesionalisme .............................. 16
2.4
Standar Profesional Audit Internal ........................................ 18
2.5
Auditor Internal yang Profesional ........................................ 24
2.6
Pengertian Kualitas Laporan Hasil Audit ............................. 27
2.7 BAB III
2.2.1
2.6.1
Kriteria Laporan Hasil Audit (LHA)......................... 27
2.6.2
Isi Laporan Hasil Audit (LHA) ................................. 29
2.6.3
Pihak-pihak Penerima Laporan Hasil Audit (LHA).. 30
Kerangka Pemikiran .............................................................. 31
METODE PENELITIAN 3.1
Objek Penelitian ................................................................... 36
3.2
Teknik Pengumpulan Data ................................................... 36
3.3
Penentuan Responden ........................................................... 37
3.4
Teknik Pengembangan Instrumen ......................................... 38
3.5
Operasional Variabel............................................................. 40
3.6
3.5.1
Rancangan Pengujian Hipotesis ................................ 40
3.5.2
Penetapan Tingkat Signifikan ................................... 41
3.5.3
Penerimaan dan Penolakan Hipotesis ....................... 41
Pengujian Data ...................................................................... 41 3.6.1
Uji Kualitas Data ....................................................... 42
3.6.2
Uji Korelasi ............................................................... 43
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BAB IV
HASIL PENELITIAN DAN PEMBAHASAN 4.1
Hasil Wawancara .................................................................. 45 4.1.1 Sejarah Singkat PT. Telekomunikasi Indonesia ....... 45 4.1.2 Visi, Misi, dan Tujuan PT. Telkom........................... 50 4.1.3 Visi dan Misi Dept. Audit Internal PT. Telkom ....... 51
4.2
4.1.4
Struktur Organisasi.................................................... 52
4.1.5
Uraian Tugas dan Tanggung Jawab .......................... 53
Resume Hasil Pengumpulam Data ........................................ 61 4.2.1
Karakteristik Responden Berdasarkan Jenis Kelamin ..................................................................... 61
4.2.2
Karakteristik Responden Berdasarkan Usia .............. 62
4.2.3 Karakteristik Responden Berdasarkan Lam Bekerja ...................................................................... 63 4.2.4
Karakteristik Responden Berdasarkan Pendidikan................................................................. 64
4.3 Uji Kualitas Data ................................................................... 65
4.4 BAB V
4.3.1
Uji Validitas .............................................................. 65
4.3.2
Uji Reliabilitas .......................................................... 68
Uji Korelasi ........................................................................... 69
KESIMPULAN DAN SARAN 5.1
Kesimpulan .......................................................................... 72
5.2
Saran ..................................................................................... 73
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DAFTAR PUSTAKA ......................................................................................... 75 LAMPIRAN-LAMPIRAN.................................................................................. 77 DAFTAR RIWAYAT HIDUP............................................................................ 87
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DAFTAR TABEL
Halaman Tabel 3.1
Kuesioner Target Data ................................................................... 39
Tabel 4.1
Karakteristik Responden Berdasarkan Jenis Kelamin ................... 61
Tabel 4.2
Karakteristik Responden Berdasarkan Usia ................................... 62
Tabel 4.3
Karakteristik Responden Berdasarkan Lama Bekerja.................... 63
Tabel 4.4
Karakteristik Responden Berdasarkan Pendidikan ........................ 64
Tabel 4.5
Rekapitulasi Hasil Uji Validitas Profesionalisme Audit Internal .. 65
Tabel 4.6
Rekapitulasi Hasil Uji Validitas Kualitas Laporan Hasil Audit..... 67
Tabel 4.7
Hasil Uji Reliabilitas Profesionalisme Audit Internal.................... 68
Tabel 4.8
Hasil Uji Reliabilitas Profesionalisme Audit Internal.................... 69
Tabel 4.9
Tabel Output (Correlation) ............................................................ 70
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DAFTAR GAMBAR
Halaman Gambar
2.1
Kerangka Pemikiran .............................................................. 35
Gambar
4.1
Struktur Organisasi................................................................ 52
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DAFTAR LAMPIRAN
Halaman Lampiran
1
Surat Pemberian Ijin Melaksanakan Penelitian/Survey ........ 77
Lampiran
2
Kuesioner Penelitian ............................................................. 78
Lampiran
3
Tabel Data Mentah Jawaban Kuesioner................................ 83
Lampiran
4
Tabel Hasil Pengujian Data Kuesioner dengan Menggunakan SPSS ..................................................................................... 85
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