Repositori STIE Ekuitas STIE Ekuitas Repository
http://repository.ekuitas.ac.id
Thesis of Accounting
Auditing
2015-12-17
Pengaruh Auditor Internal Dan Penerapan Manajemen Risiko Perbankan Terhdap Pemberian Kredit Wardhana, Muhammad Angga Wisnu STIE Ekuitas http://hdl.handle.net/123456789/53 Downloaded from STIE Ekuitas Repository
DAFTAR ISI Hal LEMBAR PENGESAHAN LEMBAR PERNYATAAN ABSTRAK ........................................................................................................
i
ABSTRACT .......................................................................................................
ii
KATA PENGANTAR ......................................................................................
iii
DAFTAR ISI .....................................................................................................
vi
DAFTAR TABEL .............................................................................................
x
DAFTAR GAMBAR ........................................................................................
xi
DAFTAR LAMPIRAN ....................................................................................
xii
BAB I
BAB II
PENDAHULUAN 1.1 Latar Belakang Penelitian ...........................................................
1
1.2 Identifikasi Perumusan Masalah .................................................
5
1.3 Maksud dan Tujuan ....................................................................
6
1.3.1 Maksud Penelitian ..........................................................
6
1.3.2 Tujuan Penelitian ............................................................
6
1.4 Kegunaan Penelitian ...................................................................
6
1.5 Lokasi dan Waktu Penelitian ......................................................
7
KAJIAN PUSTAKA, KERANGKA PEMIKIRAN DAN HIPOTESIS 2.1 Tinjauan Pustaka ........................................................................
8
2.1.1 Auditing ..........................................................................
8
2.1.1.1 Jenis-jenis Audit ...............................................
9
Audit Internal ..................................................................
12
2.1.2.1 Profesionalisme Auditor Internal .....................
13
2.1.3
Penerapan Manajemen Risiko Perbankan ......................
19
2.1.4
Kredit ..............................................................................
27
2.1.4.1 Pengertian Kredit ............................................
27
2.1.4.2 Unsur-unsur Kredit ..........................................
28
2.1.2
vi
2.1.4.3 Tujuan Kredit ..................................................
30
2.1.4.4 Jenis Kredit ......................................................
30
2.1.4.5 Prinsip-Prinsip Pemberian Kredit ...................
33
2.2 Kerangka Pemikiran ...................................................................
35
2.3 Hipotesis Penelitian ....................................................................
41
BAB III OBJEK DAN METODE PENELITIAN 3.1 Objek Penelitian .........................................................................
43
3.1.1. Gambaran Umum Perusahaan ........................................
43
3.1.1.1 Sejarah Singkat PT. BNI (Persero) Tbk. ...........
43
3.1.1.2 Visi dan Misi PT. BNI (Persero) Tbk ...............
46
3.1.1.3 Logo PT. BNI (Persero) Tbk ............................
48
3.2 Metode Penelitian .......................................................................
48
3.2.1
Metode yang digunakan ..................................................
48
3.2.2
Operasionalisasi Variabel Penelitian ..............................
49
3.2.3
Populasi dan Teknik Penentuan Sampel .........................
55
3.2.4
Teknik Pengumpulan Data .............................................
57
3.2.5
Pengujian Instrumen Penelitian ......................................
59
3.2.5.1 Uji Validitas ......................................................
59
3.2.5.2 Uji Reliabilitas ..................................................
60
3.2.6
Teknik Pengolahan Data .................................................
61
3.2.7
Method of Successive Interval (MSI) .............................
63
3.2.8
Rancangan Analisis dan Uji Hipotesis ...........................
64
3.2.8.1 Uji Asumsi Klasik ............................................
64
3.2.8.2 Analisis Regresi Linier Berganda .....................
66
3.2.8.3 Pengujian Koefisien Regresi ............................
69
BAB IV HASIL PENELITIAN DAN PEMBAHASAN 4.1 Karakteristik Responden, Hasil Pengujian Instrumen dan Rancangan Analisis .............................................................
73
4.1.1
73
Karakteristik Responden .................................................
vii
4.1.2
Pengujian Instrumen Penelitian ......................................
75
4.1.2.1 Uji Validitas ......................................................
75
4.1.2.2 Uji Reliabilitas ..................................................
78
Rancangan Analisis ........................................................
80
4.1.3.1 Uji Asumsi Klasik ............................................
80
4.1.3.2 Analisis Regresi Linier Berganda ......................
85
4.1.3.3 Analisis Koefisien Determinasi
...............
86
4.2 Hasil Penelitian ..........................................................................
87
4.1.3
4.2.1
Pengaruh Auditor Internal, Penerapan Manajemen Risiko Perbankan, dan Pemberian Kredit Pada PT. Bank Negara Indonesia (Persero) Tbk. Bandung ....
4.2.2
87
Auditor Internal dan Penerapan Manajemen Risiko Perbankan Berpengaruh Secara Simultan Terhadap Pemberian Kredit (Uji F) ...............................................
4.2.3
106
Auditor Internal dan Penerapan Manajemen Risiko Perbankan Berpengaruh Secara Parsial Terhadap Pemberian Kredit (Uji t) .................................................
107
4.3 Pembahasan ................................................................................
109
4.3.1
Pengaruh Auditor Internal, Penerapan Manajemen Risiko Perbankan, dan Pemberian Kredit Pada PT. Bank Negara Indonesia (Persero) Tbk. Bandung ....
4.3.2
109
Auditor Internal dan Penerapan Manajemen Risiko Perbankan Berpengaruh Secara Simultan Terhadap Pemberian Kredit (Uji F) ................................................
4.3.3
113
Auditor Internal dan Penerapan Manajemen Risiko Perbankan Berpengaruh Secara Parsial Terhadap Pemberian Kredit (Uji t) ................................................
BAB V
114
KESIMPULAN DAN SARAN 5.1 Kesimpulan .................................................................................
116
5.2 Saran ...........................................................................................
118
viii
DAFTAR PUSTAKA LAMPIRAN-LAMPIRAN
ix
DAFTAR TABEL
Tabel 1.1
Peringkat Bank Umum dalam Penyaluran Kredit Feb 2013 .........
2
Tabel 2.1
Perbedaan antara auditor internal dan eksternal auditor ...............
11
Tabel 3.1
Budaya PT Bank Negara Indonesia (persero) ...............................
47
Tabel 3.2
Operasional Variabel Penelitian ...................................................
51
Tabel 3.3
Scoring Untuk Jawaban Kuisioner Postif dan Negatif .................
57
Tabel 3.4
Tingkat Reliabilitas Metode Cronbach’s Alpha ...........................
61
Tabel 3.5
Kriteria Persentase Tanggapan Responden ...................................
63
Tabel 3.6
Kriteria Pengambilan Keputusan Uji Autokorelasi ......................
66
Tabel 3.7
Interpretasi Koefisien Korelasi .....................................................
68
Tabel 4.1
Data Distribusi Kuisioner .............................................................
73
Tabel 4.2
Identitas Responden Berdasarkan Jenis Kelamin .........................
74
Tabel 4.4
Identitas Responden Berdasarkan Pendidikan ..............................
75
Tabel 4.5
Uji Validitas Auditor Internal (X1) ..............................................
76
Tabel 4.6
Uji Validitas Penerapan manajemen Risiko Perbankan (X2) .......
77
Tabel 4.8
Uji Reliabilitas Variabel Auditor Internal (X1) ............................
79
Tabel 4.9
Uji Reliabilitas Variabel Penerapan Manajemen Risiko Perbankan (X2) ..............................................................................
79
Tabel 4.10 Uji Reliabilitas Variabel Pemberian Kredit (Y) ...........................
80
Tabel 4.11 Hasil Uji Normalitas .....................................................................
81
Tabel 4.12 Hasil Uji Heterokedastisitas ..........................................................
82
Tabel 4.13 Hasil Uji Multikolinearitas ...........................................................
83
Tabel 4.14 Hasil Uji Autokorelasi ..................................................................
84
Tabel 4.15 Hasil Analisis Linear Berganda ....................................................
85
Tabel 4.16 Hasil Uji Koefisien Determinasi ...................................................
86
Tabel 4.17 Distribusi Jawaban Responden Mengenai Kesesuaian Dengan Standar Profesi ................................................................
88
Tabel 4.18 Distribusi Jawaban Responden Mengenai Pengetahuan Dan Kecakapan ............................................................................. x
89
Tabel 4.19 Distribusi Jawaban Responden Mengenai Hubungan Antar Manusia dan Komunikasi ...................................................
90
Tabel 4.20 Distribusi Jawaban Responden Mengenai Pendidikan Berkelanjutan ................................................................................
91
Tabel 4.21 Distribusi Jawaban Responden Mengenai Ketelitian Profesional ....................................................................................
91
Tabel 4.22 Rekapitulasi Jawaban Responden Mengenai Auditor Internal .....
93
Tabel 4.23 Distribusi Jawaban Responden Mengenai Pengawasan Dewan Komunikasi dan Direksi ...................................................
94
Tabel 4.24 Distribusi Jawaban Responden Mengenai Kebijakan, Prosedur, dan Penetapan Limit .....................................................
95
Tabel 4.25 Distribusi Jawaban Responden Mengenai Kecukupan Proses Identifikasi, Pemantauan, dan Pengendalian Risiko .........
97
Tabel 4.26 Distribusi Jawaban Responden Mengenai Pengendalian Intern yang Menyeluruh ................................................................
98
Tabel 4.27 Rekapitulasi Jawaban Respon Mengenai Penerapan Manajemen Risiko Perbankan ......................................................
99
Tabel 4.28 Distribusi Jawaban Responden Mengenai Character ...................
101
Tabel 4.29 Distribusi Jawaban Responden Mengenai Capacity .....................
102
Tabel 4.30 Distribusi Jawaban Responden Mengenai Capital .......................
102
Tabel 4.31 Distribusi Jawaban Responden Mengenai Collateral ...................
103
Tabel 4.32 Distribusi Jawaban Responden Mengenai Condition Of Economy ...................................................................................
104
Tabel 4.33 Rekapitulasi Jawaban Responden Mengenai Pemberian Kredit ...
105
Tabel 4.34 Hasil Pengujian Koefisien Regresi Secara Keseluruhan /Simultan .......................................................................................
107
Tabel 4.35 Hasil Pengujian Koefisien Regresi Secara Individu/Parsial .........
108
xi
DAFTAR GAMBAR
Gambar 2.1
Bagan Kerangka Pemikiran ......................................................
40
Gambar 3.1
Logo PT. Bank Negara Indonesia ............................................
48
Gambar 3.2
Garis Kontinum ........................................................................
63
Gambar 3.1
Logo PT. Dirgantara Indonesia (Persero) ................................
39
Gambar 3.2
Garis Kontinum ........................................................................
57
Gambar 3.3
Daerah Penerimaan dan Penolakan Hipotesis ..........................
62
Gambar 4.1
Garis Kontinum Auditor Internal Pada PT Bank Negara Indonesia (Persero) ........................................
Gambar 4.2
Garis Kontinum Penerapan Manajemen Risiko Perbankan Pada PT Bank Negara Indonesia (Persero) ..............................
Gambar 4.3
93
100
Garis Kontinum Pemberian Kredit Pada PT Bank Negara Indonesia .......................................................
xii
106
DAFTAR LAMPIRAN
Lampiran 1
Identitas Responden
Lampiran 2
Surat Keterangan Penelitian dan Permohonan Data di PT. Bank Negara Indonesia (Persero) Tbk Bandung
Lampiran 3
Kartu Bimbingan Skripsi
Lampiran 4
Kuisioner Penelitian
Lampiran 5
Tabulasi Auditor Internal (X1)
Lampiran 6
Tabulasi Penerapan Manajemen Risiko Perbankan (X2)
Lampiran 7
Tabulasi Pemberian Kredit (Y)
Lampiran 8
Hasil Perhitungan Uji Validitas Auditor Internal (X1)
Lampiran 9
Hasil Perhitungan Uji Validitas Penerapan Manajemen Risiko Perbankan (X2)
Lampiran 10 Hasil Perhitungan Uji Validitas Pemberian kredit (Y) Lampiran 11 Riwayat Hidup
xiii
