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 0.7473. 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.
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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.
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DAFTAR ISI
Halaman HALAMAN JUDUL ................................................................................................
i
HALAMAN PENGESAHAN ...................................................................................
ii
SURAT PERNYATAAN KEASLIAN SKRIPSI ......................................................
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KATA PENGANTAR ..............................................................................................
iv
ABSTRACT ...............................................................................................................
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ABSTRAK ............................................................................................................... viii DAFTAR ISI ............................................................................................................
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DAFTAR TABEL ....................................................................................................
xii
DAFTAR GAMBAR ................................................................................................ xiii DAFTAR LAMPIRAN ............................................................................................. xiv
BAB I PENDAHULUAN .........................................................................................
1
1.1 Latar Belakang Penelitian ........................................................................
1
1.2 Identifikasi Masalah ................................................................................
4
1.3 Tujuan Penelitian.....................................................................................
5
1.4 Kegunaan Penelitian ................................................................................
5
BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN, DAN PENGEMBANGAN HIPOTESIS .................................................................
7
2.1 Kajian Pustaka .........................................................................................
7
2.1.1 Auditing..........................................................................................
7
2.1.1.1 Pengertian Auditing.............................................................
7
2.1.2 Audit Internal .................................................................................
9
2.1.2.1 Pengertian Audit Internal ......................................................
9
2.1.2.2 Tujuan dan Ruang lingkup Audit Internal ............................
11
2.1.2.3 Fungsi Audit Internal...........................................................
12
2.1.2.4 Tanggung Jawab Audit Internal ...........................................
14
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2.1.2.5 Independensi ........................................................................
15
2.1.2.6 Profesional Profiency...........................................................
17
2.1.2.7 Ruang Lingkup Audit Internal .............................................
19
2.1.2.8 Performance of Audit Work .................................................
20
2.1.2.9 Manajemen Bagian Audit Internal ........................................
24
2.1.2.10 Kompetensi .........................................................................
25
2.1.2.11 Program Audit Internal ......................................................
26
2.1.2.12 Pelaksanaan Audit Internal ................................................
28
2.1.2.13 Laporan Hasil Audit Internal .............................................
28
2.1.2.14 Tindak Lanjut atas Laporan Hasil Audit Internal ...............
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2.1.3 A Good Corporate Governance.......................................................
29
2.2 Kerangka Pemikiran ................................................................................
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2.3 Hipotesis .................................................................................................
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BAB III METODE PENELITIAN ............................................................................
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3.1 Objek Penelitian ......................................................................................
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3.2 Metode Penelitian ....................................................................................
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3.2.1 Penentuan Responden .....................................................................
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3.2.2 Populasi, Sampel, Responden .........................................................
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3.2.3 Operasional Variabel ......................................................................
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3.2.4 Teknik Pengumpulan Data ..............................................................
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3.2.5 Teknik Analisis Data.......................................................................
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3.2.6 Analisis Data dan Rancangan Pengujian Hipotesis ..........................
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3.2.7 Penarikan Kesimpulan ....................................................................
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BAB IV HASIL PENELITIAN DAN PEMBAHASAN ............................................
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4.1 Hasil Penelitian .......................................................................................
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4.1.1 Unit Audit Internal ..........................................................................
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4.1.2 Pedoman Pelaksanaan Tugas Staf Audit Internal .............................
87
4.1.3 Pelaksanaan Audit Internal yang Terkait dengan GCG ....................
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4.2 Pengujian Hipotesis .................................................................................
98
4.3 Pembahasan............................................................................................. 105
BAB V SIMPULAN DAN SARAN.......................................................................... 109 5.1 Simpulan ................................................................................................. 109 5.2 Saran ....................................................................................................... 112
DAFTAR PUSTAKA ............................................................................................... LAMPIRAN .............................................................................................................
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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
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DAFTAR GAMBAR
2.1
Fungsi Program Audit
2.2
Bagan Kerangka Pemikiran
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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)
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