ABSTRACT
Internal audit is one of the roles in assisting the operations and financial management. Internal audit is expected to give effect to determine how effective the financial management when running on an internal audit firm. The purpose of this study is to determine how much influence the effectiveness of the internal audit of financial management. Judging from the goal, this study includes into descriptive research. The analytical method used is a quantitative method. The study was conducted using a survey technique by distributing questionnaires to 44 servants who work in PT. PLN (PERSERO) Distribusi Jawa Tengah & DI Yogyakarta with simple random sampling method, and then tested the validity and reliability of the data that has been obtained. This is evident from the results of simultaneous T test shows that the tvalue for audit internal against financial management was bigger than the Ttable (10,806 > 2,017). Also based on the results of single regression output, the magnitude of the coefficient determination indicates the percentage of the influence of the internal audit against efectivity the financial management amounted to 73,1%.
Keywords: Effect, Internal Audit, Financial Management
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ABSTRAK
Audit internal merupakan salah satu peran dalam membantu kegiatan operasional dan pengelolaan keuangan. Pelaksanaan audit internal diharapkan dapat memberikan pengaruh untuk mengetahui seberapa efektifnya pengelolaan keuangan jika audit internal berjalan pada suatu perusahaan. Tujuan penelitian ini adalah untuk mengetahui seberapa besar pengaruh audit internal terhadap efektivitas pelaksanaan pengelolaan keuangan. Ditinjau dari tujuannya, penelitian ini termasuk kedalam penelitian deskriptif. Metode analisis yang digunakan adalah metode kuantitatif. Penelitian dilakukan menggunakan teknik survei dengan menyebarkan kuesioner kepada 45 pegawai yang bekerja pada PT. PLN PERSERO Distribusi Jawa Tengah & DI Yogyakarta dengan metode simple random sampling, kemudian dilakukan uji validitas dan reliabilitas terhadap data yang diperoleh. Alat analisis yang digunakan adalah analisis regresi dan analisis koefisien. Hasil uji T menunjukkan bahwa nilai thitung untuk audit internal (variabel X) terhadap pengelolaan keuangan (variabel Y) menunjukkan thitung lebih besar daripada ttabel (10,806 > 2,017). Selain itu berdasarkan output regresi sederhana, hasil koefisien determinasi menunjukkan persentase besarnya pengaruh audit internal terhadap efektivitas pelaksanaan pengelolaan keuangan adalah sebesar 73,1%.
Kata kunci: Pengaruh, Audit Internal, Pengelolaan Keuangan
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DAFTAR ISI Halaman HALAMAN JUDUL……………………………………………………………….....i HALAMAN PENGESAHAN….. …………………………………………………....ii SURAT PERYATAAN KEASLIAN SKRIPSI ……………………………………..iii SURAT PERYATAAN PUBLIKASI LAPORAN PENELITIAN...………………..iv KATA PENGANTAR ................................................................................................. v ABSTRACT .................................................................................................................. ix ABSTRAK ................................................................................................................... x DAFTAR ISI ............................................................................................................... xi DAFTAR GAMBAR ................................................................................................ xvi DAFTAR TABEL .................................................................................................... xvii DAFTAR LAMPIRAN ........................................................................................... xviii
BAB I PENDAHULUAN .......................................................................................... 1 1.1. Latar Belakang ........................................................................................ 1 1.2. Identifikasi Masalah ................................................................................ 6 1.3. Tujuan Penelitian .................................................................................... 7 1.4. Kegunaan Penelitian ............................................................................... 7 1.5. Pembatasan Masalah ............................................................................... 8 1.6. Lokasi dan Waktu Penelitian .................................................................. 8 1.6.1. Lokasi Penelitian .......................................................................... 8 1.6.2. Waktu Penelitian ........................................................................... 9
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BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN DAN PENGEMBANGAN HIPOTESIS ... ………………………………………10 2.1. Auditing ................................................................................................ 10 2.1.1 Pengertian Auditing. ................................................................... 11 2.1.2. Jenis-Jenis Audit ......................................................................... 11 2.1.3. Jenis-Jenis Auditor...................................................................... 12 2.1.4. Prosedur Audit ............................................................................ 13 2.2. Audit Internal ....................................................................................... 15 2.2.1. Pengertian Audit Internal ............................................................ 15 2.2.2. Fungsi Audit Internal .................................................................. 17 2.2.3. Tujuan dan Ruang Lingkup Audit Internal ................................. 18 2.2.3.1. Tujuan Audit Internal ..................................................... 18 2.2.3.2. Ruang Lingkup Audit Internal ....................................... 19 2.2.4. Wewenang dan Tanggung Jawab Audit Internal ........................ 20 2.2.5. Unsur-Unsur Audit Internal ........................................................ 22 2.2.6. Sasaran Audit Internal ................................................................ 22 2.2.7. Independensi dan Kompetensi Audit Internal ............................ 24 2.3. Efektivitas ............................................................................................. 25 2.3.1. Pengertian Efektivitas ................................................................. 25 2.3.2. Indikator Pengukuran Efektivitas ............................................... 27 2.4. Pengelolaan Keuangan .......................................................................... 28 2.4.1. Pengertian Pengelolaan Keuangan ............................................. 28 2.4.2. Fungsi Pengelolaan Keuangan .................................................... 29 2.4.3.Tujuan Pengelolaan Keuangan .................................................... 30 2.4.4.Pengelolaan Keuangan dalam BUMN ......................................... 31 2.5. Kerangka Pemikiran, Penelitian Terdahulu, dan Pengembangan Hipotesis ............................................................................................... 35 2.5.1. Kerangka Pemikiran ................................................................... 35 xii Universitas Kristen Maranatha
2.5.2. Penelitian Terdahulu ................................................................... 36 2.5.3. Pengembangan Hipotesis ............................................................ 37 BAB III METODOLOGI PENELITIAN....................................................... ........... 39 3.1. Objek Penelitian .................................................................................... 39 3.2. Metode Penelitian ................................................................................. 39 3.2.1. Metode dan Jenis Penelitian ....................................................... 39 3.2.2. Jenis dan Sumber Data................................................................ 40 3.2.2.1. Jenis Data ....................................................................... 40 3.2.2.2. Sumber Data ................................................................... 41 3.3. Teknik Pengumpulan Data.................................................................... 41 3.4. Populasi, Teknik Sampling, dan Sampel Penelitian ............................. 42 3.4.1. Populasi....................................................................................... 42 3.4.2. Teknik Sampling ......................................................................... 43 3.4.3. Sampel ........................................................................................ 44 3.5. Operasionalisasi Variabel ..................................................................... 45 3.6. Teknik Pengembangan Instrumen ........................................................ 48 3.7. Pengujian Instrumen Penelitian ............................................................ 50 3.7.1. Uji Validitas ................................................................................ 50 3.7.2. Uji Reliabilitas ........................................................................... 51 3.8. Teknik Analisis Data ............................................................................ 52 3.8.1. Analisis Data Atas Tanggapan Responden ................................. 52 3.8.2. Method of Successive Interval (MSI) ......................................... 53 3.8.3 Analisis Koefisien Korelasi ........................................................ 53 3.8.4. Regresi Linier Sederhana (Simple Regression) .......................... 56 3.8.5. Pengujian Hipotesis .................................................................... 56 3.9. Penetapan Tingkat Signifikan .............................................................. 58 BAB IV HASIL PENELITIAN DAN PEMBAHASAN ........................................... 59 xiii Universitas Kristen Maranatha
4.1. Gambaran Umum Instansi .................................................................... 59 4.1.1. Sejarah dan Lokasi PT. PLN PERSERO .................................... 59 4.1.2. Visi dan Misi PT. PLN PERSERO ............................................. 60 4.1.3. Tugas, Pedoman, Komitmen, dan Motto PT. PLN PERSERO .. 60 4.1.4. Logo PT. PLN PERSERO .......................................................... 62 4.1.5. Struktur Organisasi PT. PLN PERSERO ................................... 63 4.1.6. Job Description PT. PLN PERSERO ......................................... 64 4.2. Pembahasan .......................................................................................... 67 4.2.1. Uji Validitas ................................................................................ 67 4.2.2. Uji Reabilitas .............................................................................. 69 4.2.3 Analisis Statistik Deskriptif Profil Responden ............................ 69 4.2.3.1. Jenis Kelamin Responden. ............................................. 70 4.2.3.2. Usia Responden .............................................................. 70 4.2.3.3. Pendidikan Terakhir Responden .................................... 71 4.2.3.4. Bagian Pekerjaan Responden ......................................... 72 4.2.3.5. Lama bekerja .................................................................. 73 4.2.4.Analisis Deskriptif Data Penelitian ............................................. 73 4.2.4.1. Audit Internal (variabel X) ............................................. 74 4.2.4.2. Pengelolaan Keuangan (variabel Y) ............................... 75 4.2.5 Method of Successive Interval (MSI) ........................................... 76 4.2.6 Pengaruh Audit Internal Terhadap Pengelolaan Keuangan ......... 77 4.2.6.1. Analisis Koefisien Korelasi Pearson Product Moment .. 77 4.2.6.2. Analisis Persamaan Regresi Linier Sederhana ............... 78 4.2.6.3. Analisis Koefisien Determinasi ...................................... 79 4.2.6.4. Pengujian Hipotesis (Uji-t) ............................................. 80 4.2.6.5. Hasil Hipotesis ................................................................ 81
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BAB V KESIMPULAN DAN SARAN .................................................................... 83 5.1. Kesimpulan .................................................................................... 83 5.2. Saran .............................................................................................. 84 DAFTAR PUSTAKA ................................................................................................ 85 LAMPIRAN .............................................................................................................. 87 DAFTAR RIWAYAT HIDUP PENULIS (CURRICULUM VITAE) ...................... 121
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DAFTAR GAMBAR
Halaman Gambar 2.1
Hubungan Efektivitas ........................................................................ 26
Gambar 2.2
Model Kerangka Pemikiran .............................................................. 35
Gambar 4.1
Logo PT. PLN PERSERO ................................................................ 62
Gambar 4.2
Bagan Struktur Organisasi PT. PLN PERSERO .............................. 64
Gambar 4.3
Responden Berdasarkan Jenis Kelamin ............................................ 70
Gambar 4.4 Responden Berdasarkan Usia................................................................ 71 Gambar 4.5 Responden Berdasarkan Pendidikan Terakhir ...................................... 72 Gambar 4.6 Responden Berdasarkan Bagian Pekerjaan ........................................... 73 Gambar 4.7 Responden Berdasarkan Lama Bekerja ................................................ 73 Gambar 4.8 Kurva Uji-t Dua Pihak .......................................................................... 81
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DAFTAR TABEL
Halaman Tabel 2.1
Penelitian Terdahulu .............................................................................. 36
Tabel 3.1
Operasionalisasi Variabel ...................................................................... 46
Tabel 4.1
Hasil Uji Validitas Variabel Audit Internal .......................................... 67
Tabel 4.2
Hasil Uji Validitas Variabel Pengelolaan Keuangan ............................ 68
Tabel 4.3
Hasil Uji Reabilitas Kuesioner ............................................................. 69
Tabel 4.4
Pengelompokan Responden Berdasarkan Jenis Kelamin ..................... 70
Tabel 4.5
Pengelompokan Responden Berdasarkan Usia..................................... 71
Tabel 4.6
Pengelompokan Responden Berdasarkan Pendidikan Terakhir ........... 71
Tabel 4.7
Pengelompokan Responden Berdasarkan Bagian Pekerjaan ................ 72
Tabel 4.8
Pengelompokan Responden Berdasarkan Lama Bekerja ..................... 73
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DAFTAR LAMPIRAN
Halaman Lampiran A
Kuesioner ........................................................................................... 87
Lampiran B
Tabulasi Kuesioner .......................................................................... 104
Lampiran C
Output SPSS .................................................................................... 114
Lampiran D
Tabel r Product Moment dan Distribusi t ........................................ 118
Lampiran E
Surat Keterangan Telah Melakukan Penelitian ................................ 120
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