ABSTRACT
Business unit perspective changed, no longer considers the auditor as a police organization but as a business partner that is part of an internal risk management systems, control and governance process. Associated with the achievement of Good Corporate Governance and its relation to the role of internal auditors as one of the accounting profession is at the heart of the overall internal business processes as well auditor who are the frontline in the application of the principles of Good Corporate Governance. In this regard, the study sought to identify the influence of internal audit on the implementation of good corporate governance. The variables used include internal audit and Good Corporate Governance. The sample used in the study include the auditor PT. Telkom Bandung, amounting to 35 people. The research method used is the field research by collecting data through interviews, questionnaires, and direct observation on the object of research. Data complemented and compared with literature research through literature and other records relating to the object under study. This study uses a data processing method of quantitative analysis using statistical assistance, which is a simple linear regression analysis and coefficient of determination. Internal audit results showed a positive effect on the implementation of good corporate governance. Internal audit simultaneously affect the good corporate governance. Key words: internal audit, corporate governance
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Universitas Kristen Maranatha
ABSTRAK
Cara pandang business unit berubah, tidak lagi menganggap auditor sebagai polisi organisasi namun sebagai business partner yang menjadi bagian internal dari suatu manajemen risiko, sistem pengendalian dan governance process. Terkait dengan pencapaian Good Corporate Governance dan kaitannya dengan peranan internal auditor sebagai salah satu profesi di bidang akuntansi yang merupakan jantung dari keseluruhan proses bisnis juga internal auditorlah yang merupakan garda terdepan dalam penerapan prinsip-prinsip Good Corporate Governance. Berkenaan dengan hal tersebut, maka penelitian ini mencoba untuk mengidentifikasi pengaruh audit internal terhadap pelaksanaan good corporate governance. Adapun variabel yang digunakan meliputi audit internal dan Good Corporate Governanc. Sampel yang digunakan pada penelitian meliputi auditor PT. TELKOM Bandung yang berjumlah 35 orang. Metode penelitian yang digunakan adalah penelitian lapangan dengan mengumpulkan data-data melalui wawancara, kuisioner, dan observasi langsung pada objek penelitian. Data dilengkapi dan dibandingkan dengan penelitian kepustakaan melalui literatur-literatur dan catatan lainnya yang berhubungan dengan objek yang diteliti. Mengolah data penelitian ini menggunakan metode analisis kuantitatif dengan menggunakan bantuan statistik, yaitu analisis regresi linear sederhana dan koefisien determinasi. Hasil penelitian menunjukkan audit internal berpengaruh positif terhadap pelaksanaan good corporate governance. Secara simultan audit internal berpengaruh terhadap good corporate governance. Kata kunci: audit internal, good corporate governance
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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 GAMBAR ............................................................................................... xiv DAFTAR TABEL .................................................................................................... xv DAFTAR LAMPIRAN ........................................................................................... xvi
BAB I PENDAHULUAN ........................................................................................... 1 1.1 Latar Belakang .......................................................................................... 1 1.2 Identifikasi Masalah .................................................................................. 5 1.3 Maksud dan Tujuan Penelitian.................................................................. 5 1.4 Kegunaan Penelitian ................................................................................. 6
BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN, PENGEMBANGAN HIPOTESIS ................................................................................................................ 7 2.1 Kajian Pustaka .......................................................................................... 7 2.1.1 Pengertian Audit ............................................................................. 7 2.1.1.1 Tujuan Audit ..................................................................... 9 2.1.1.2 Jenis-jenis Audit................................................................ 9
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2.1.1.3 Tahapan Audit ................................................................. 13 2.1.2 Pengertian Efektivitas ................................................................... 14 2.1.3 Pengertian Audit Internal ............................................................. 15 2.1.3.1 Fungsi Audit Internal ...................................................... 16 2.1.3.2 Unsur-unsur Audit Internal ............................................. 18 2.1.3.3 Ruang Lingkup Audit Internal ........................................ 19 2.1.3.4 Wewenang dan Tanggungjawab Audit Internal.............. 21 2.1.3.5 Norma Praktek Profesional Audit Internal ..................... 22 2.1.3.6 Kode Etik Audit Internal ................................................. 24 2.1.3.7 Pelaksanaan Kegiatan Pemeriksaan ................................ 26 2.1.4 Pengertian Pengendalian Internal ................................................. 27 2.1.5 Good Corporate Governance ........................................................ 30 2.1.5.1 Pengertian Good Corporate Governance ........................ 30 2.1.5.2 Prinsip-prinsip Good Corporate Governance ................. 31 2.1.5.3 Tujuan dan Fungsi Penerapan Good Corporate Governance..................................................................... 38 2.1.5.4 Unsur-unsur Terkait dengan Good Corporate Governance ........................................................................................ 39 2.1.5.5 Hubungan Audit Internal dengan Pelaksanaan Good Corporate Governance .................................................... 42 2.2 Kerangka Pemikiran................................................................................ 44 2.2.1 Hubungan Audit Internal dengan Transparansi ............................ 48 2.2.2 Hubungan Audit Internal dengan Akuntabilitas ........................... 49 2.2.3 Hubungan Audit Internal dengan Pertanggungjawaban ............... 49 2.2.4 Hubungan Audit Internal dengan Keadilan .................................. 50 2.2.5 Hubungan Audit Internal dengan Independensi ........................... 50 2.2.6 Pengaruh Audit Internal dengan Good Corporate Governance ... 52
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2.3 Pengembangan Hipotesis ........................................................................ 53
BAB III METODE PENELITIAN ......................................................................... 54 3.1 Objek Penelitian ...................................................................................... 54 3.1.1 Sejarah Singkat PT. TELKOM..................................................... 54 3.1.2 Visi dan Misi PT. TELKOM ........................................................ 55 3.1.2.1 Visi PT. TELKOM.......................................................... 56 3.1.2.2 Misi PT. TELKOM ......................................................... 56 3.1.3 Struktur Organisasi PT. TELKOM............................................... 56 3.2 Metode Penelitian ................................................................................... 57 3.2.1 Populasi dan Sampel..................................................................... 58 3.2.1.1 Populasi ........................................................................... 58 3.2.1.2 Sampel............................................................................. 59 3.2.2 Jenis Data...................................................................................... 59 3.2.3 Teknik Pengumpulan Data ........................................................... 60 3.2.4 Skala dan Metode Penskalaan yang Digunakan ........................... 61 3.2.4.1 Tipe Skala ....................................................................... 61 3.2.4.2 Metode Penskalaan .......................................................... 62 3.2.5 Operasional Variabel .................................................................... 62 3.2.6 Pengujian Data .............................................................................. 68 3.2.6.1 Uji Validitas..................................................................... 68 3.2.6.2 Uji Reliabilitas ................................................................. 69 3.2.6.3 Uji Hipotesis .................................................................... 70
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BAB IV HASIL DAN PEMBAHASAN ................................................................. 74 4.1 Hasil Penelitian ....................................................................................... 74 4.1.1 Uji Instrumen Penelitian ............................................................... 74 4.1.1.1 Uji Validitas .................................................................... 74 4.1.1.2 Uji Reliabilitas ................................................................ 77 4.1.2 Analisis Deskriptif Data Penelitian .............................................. 78 4.1.2.1 Variabel Audit Internal ................................................... 79 4.1.2.2 Variabel Good Corporate Governance ......................... 110 4.1.3 Pengaruh Pelaksanaan Audit Internal (X) Terhadap Good Corporate Governance (Y) .................................................................. 133 4.1.3.1 Analisis Koefisien Korelasi Product Moment .............. 133 4.1.3.2 Analisis Persamaan Regresi Linier Sederhana ............. 134 4.1.3.3 Analisis Koefisien Determinasi .................................... 135 4.1.3.4 Pengujian Hipotesis ...................................................... 136 4.2 Pembahasan........................................................................................... 138 4.2.1 Audit Internal.............................................................................. 138 4.2.2 Pelaksanaan Good Corporate Governance ................................ 139 4.2.3 Pengaruh Audit Internal Terhadap Pelaksnaan Good Corporate Governance ................................................................................ 140
BAB V KESIMPULAN DAN SARAN ................................................................. 141 5.1 Kesimpulan ........................................................................................... 141 5.2 Saran .................................................................................................... 142
DAFTAR PUSTAKA ............................................................................................. 143 DAFTAR RIWAYAT HIDUP PENULIS ............................................................ 148
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DAFTAR GAMBAR
Halaman Gambar 1
Kerangka Pemikiran .............................................................................. 54
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DAFTAR TABEL
Halaman Tabel I
Operasional Variabel Penelitian ............................................................... 65
Tabel II
Rekapitulasi Hasil Uji Validitas Variabel Audit Internal ........................ 77
Tabel III Rekapitulasi Hasil Uji Validitas Variabel Good Corporate Governance.. 78 Tabel IV Hasil uji reliabilitas kuesioner penelitian ................................................. 80 Tabel V
Persepsi Responden Tentang Audit Internal ............................................ 82
Tabel VI Tanggapan Responden Tentang Pernyataan Audit Internal ..................... 83 Tabel VII Persepsi Responden Tentang Good Corporate Governance................... 113 Tabel VIII Tanggapan Responden Tentang Pernyataan Good Corporate Governance ................................................................................................................ 115 Tabel IX
Koefisien Korelasi dan Taksirannya ...................................................... 135
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DAFTAR LAMPIRAN Halaman Lampiran A
Surat Keterangan Melakukan Penelitian Dari Perusahaan ....................
Lampiran B
Kuisioner................................................................................................
Lampiran C
Data Ordinal...........................................................................................
Lampiran D
Data Interval ..........................................................................................
Lampiran E
Output SPSS...........................................................................................
Lampiran F
Critical Value .........................................................................................
Lampiran G
Berita Acara bimbingan .........................................................................
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