ABSTRAK
Penelitian ini dilakukan untuk mengetahui apakah terdapat pengaruh yang signifikan dari Role Stress Auditor Internal Terhadap Kinerja Internal Audit. Penulis menggunakan dua indikator untuk mengukur role stress auditor internal, yaitu role ambiguity (X1) dan role conflict (X2). Variabel kinerja internal audit (Y) diukur berdasarkan independensi, kemampuan professional, lingkup pekerjaan, pelaksanaan kegiatan pemeriksaan, manajemen bagian internal audit. Penelitian ini menggunakan metode deskriptif analitis dengan pendekatan survey. Pengumpulan data dilakukan dengan penyebaran kuesioner kepada para responden yaitu auditor internal yang terdapat pada PT. INTI (Persero), selain itu pada penelitian ini juga digunakan teknik statistik korelasi rank spearman yang digunakan untuk mengukur besarnya pengaruh antar variabel. Dari hasil pengolahan statistik dapat membuktikan bahwa terdapat pengaruh yang signifikan dari role stress auditor internal terhadap kinerja internal audit dengan koefisien kolerasi sebesar -0,693 dan koefisien determinasi sebesar 48,05% , sedangkan 51,95% dipengaruhi oleh faktor-fakror lain yang tidak diteliti dalam penelitian ini. Kata-kata kunci : Role ambiguity, role conflict, independensi, kemampuan professional, lingkup pekerjaan, pelaksanaan kegiatan pemeriksaan, manajemen bagian internal audit.
Universitas Kristen Maranatha
DAFTAR ISI Halaman HALAMAN JUDUL....................................................................................................
i
HALAMAN PENGESAHAN......................................................................................
ii
SURAT PERNYATAAN KEASLIAN SKRIPSI........................................................
iii
KATA PENGANTAR .................................................................................................
iv
ABSTRAK ...................................................................................................................
vii
DAFTAR ISI................................................................................................................
viii
DAFTAR GAMBAR ...................................................................................................
xii
DAFTAR TABEL........................................................................................................
xiii
DAFTAR LAMPIRAN................................................................................................
ix
BAB I PENDAHULUAN ............................................................................................
1
1.1 Latar belakang............................................................................................
1
1.2 Identifikasi Masalah ...................................................................................
4
1.3 Maksud dan Tujuan Penelitian...................................................................
4
1.3.1 Maksud Penelitian.............................................................................
4
1.3.2 Tujuan Penelitian ..............................................................................
4
1.4 Kegunaan Penelitian...................................................................................
5
BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN, DAN PENGEMBANGAN HIPOTESIS ...................................................................
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2.1 Kajian Pustaka............................................................................................
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2.1.1 Audit..................................................................................................
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2.1.1.1 Pengertian Audit.......................................................................
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2.1.1.2 Jenis Audit................................................................................
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2.1.1.3 Jenis Auditor ............................................................................
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2.1.2 Internal Audit ....................................................................................
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2.1.2.1 Pengertian Internal Audit .........................................................
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2.1.2.2 Standar Profesi Internal Auditor ..............................................
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2.1.2.3 Fungsi Internal Audit di BUMN dan BUMD ..........................
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2.1.2.4 Ruang Lingkup Internal Audit pada BUMN dan BUMD........
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2.1.2.5 Keberadaan Internal Audit di BUMN dan BUMD ..................
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2.1.3 Role Stress.........................................................................................
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2.1.3.1 Role Conflict ............................................................................
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2.1.3.2 Role Ambiguity........................................................................
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2.1.4 Kinerja...............................................................................................
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2.1.4.1 Tujuan dan Maksud Penelitian Kinerja....................................
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2.1.4.2 Tahap Penilaian Kinerja...........................................................
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2.1.4.3 Ukuran Kinerja Internal Audit .................................................
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2.1.5 Hubungan Antara Role Stress Auditor Internal Dengan Kinerja Internal Audit ....................................................................................
34
2.2 Kerangka Pemikiran...................................................................................
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2.3 Pengembangan hipotesis ............................................................................
40
BAB III METODE PENELITIAN...............................................................................
41
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3.1 Objek Penelitian .........................................................................................
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3.1.1 Struktur Organisasi Perusahaan ........................................................ 43 3.1.2 Misi dan Tujuan Perusahaan .............................................................
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3.1.3 Internal Audit PT. INTI (Persero).....................................................
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3.1.3.1 Ruang Lingkup Internal Audit .................................................
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3.1.3.2 Tugas dan Peranan Internal Audit............................................
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3.1.3.3 Pelaksanaan Fungsi Internal Audit PT. INTI (Persero) ...........
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3.2 Metode Penelitian.......................................................................................
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3.2.1 Operasionalisasi Variabel..................................................................
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3.2.2 Teknik Pengumpulan Data................................................................
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3.2.3 Populasi dan Pemilihan Sampel ........................................................
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3.2.4 Pengujian Data ..................................................................................
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3.2.4.1 Uji Validitas .............................................................................
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3.2.4.2 Uji Reliabelitas.........................................................................
59
3.2.5 Rancangan Pengujian Hipotesis........................................................
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3.2.5.1 Penerapan Hipotesiis Nol (Ho) ................................................
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3.2.5.2 Pemilihan Tes Statistik.............................................................
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3.2.5.3 Penerimaan dan Penolakkan Hipotesis ....................................
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3.2.6 Penarikan Kesimpulan ......................................................................
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BAB IV HASIL DAN PEMBAHASAN .....................................................................
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4.1 Hasil Pengujian Data..................................................................................
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4.1.1 Pengujuan Validitas ..........................................................................
65
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4.1.2 Pengujian Reliabilitas........................................................................
68
4.13 Tanggapan Responden .......................................................................
69
4.1.3.1 Tanggapan Responden atas Role Stress Auditor Internal ........
69
4.2 Pembahasan................................................................................................
73
4.2.1 Pengujian Hipotesis...........................................................................
73
4.2.2 Pembahasan.......................................................................................
76
BAB V SIMPULAN DAN SARAN............................................................................
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5.1 Simpulan ....................................................................................................
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5.2 Saran...........................................................................................................
78
Universitas Kristen Maranatha
DAFTAR TABEL Halaman Tabel I
Penjabaran Variabel Independen Penelitian ke Dalam Dimensi dan Indikator .
53
Tabel II
Penjabaran Variabel Dependen Penelitian ke Dalam Dimensi dan Indikator....
54
Tabel III Interpretasi Nilai.................................................................................................
63
Tabel IV Hasil Uji Validitas Untuk X1 .............................................................................
66
Tabel V
Hasil Uji Validitas Untuk X2 .............................................................................
66
Tabel VI Hasil Uji Validitas Untuk Y ...............................................................................
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Tabel VII Tanggapan Responden Terhadap Role Stress Auditor Internal .........................
70
Tabel VIII Tanggapan Responden Terhadap Kinerja Internal Audit...................................
71
Universitas Kristen Maranatha
DAFTAR GAMBAR Halaman Gambar I Bagan Kerangka Pemikiran................................................................................
40
Universitas Kristen Maranatha
