Jatnika , Dadang Eka (2006) EVALUASI TERHADAP KUALITAS INTERNAL AUDIT MELALUI PENDEKATAN PROGRAM QUALITY ASSURANCE (Studi Kasus Pada PT Bank Tabungan Negara). Masters thesis, Program Pascasarjana Universitas Diponegoro.
| PDF - Published Version 3220Kb |
Abstract
Evaluation is a part of internal audit work, nevertheless, evaluation in internal audit is hardly be executed. Internal audit evaluation is important to acknowledge how the quality of internal audit can be attained. This research was conducted in order to evaluate internal audit and would be compared with internal audit code of conduct which applies to explore the quality of internal audit. The scoring of the quality of internal audit in this research will use The Quality Assurance Approach.Analysis on audit documents and internal audit charter were used to get the quality of internal audit. Auditees had been examined to get the perceptions of internal audit while auditors be counted to evaluate team leader by using questionnaires. The research included audit documents of 21 audit objects, managers of auditee and internal audit at Bank BTN. From 28 questionnaires, 24 auditees were respondents while 21 auditors were also respondents. Finding the relationship among variables by analyzing correlation utilizing Kendals Tau-b with SPSS tool.The result of the research showed that the quality of internal audit at Bank BTN has fulfilled “substantially complies”. It means if internal audit at Bank BTN is compared to internal audit code of conduct, it has reached “qualified enough” for certain points. On the other hand, the correlation among variables, the results was there was no correlation between the quality and audit documents, the quality of the perception of auditee and the quality of team leader supervision. Finally, the research is expected to gain benefits to recover the existing weaknesses in order to increase the quality ofinternal audit. Evaluasi merupakan bagian dari pekerjaan internal audit, namun evaluasi terhadap internal audit itu sendiri masih jarang dilakukan. Evaluasi terhadap internal audit sangat penting untuk mengetahui bagaimana kualitas internal audit tersebut. Penelitian ini dilakukan untuk mengevaluasi internal audit yang dibandingkan dengan standar profesi internal audit yang berlaku untuk mengetahui bagaimana kualitas dari internal audit tersebut. Penilaian kualitas internal audit dalam penelitian ini menggunakan pendekatan program quality assurance.Evaluasi untuk mengetahui kualitas dilakukan dengan melakukan analisis terhadap dokumen audit dan anggaran dasar audit intern (internal audit charter). Kuesioner dikirimkan kepada pelanggan audit/auditee untuk mengetahui persepsinya mengenai internal audit dan kuesioner kepada auditor untuk mengevaluasi ketua timnya. Subyek penelitian mencakup dokumen audit dari 21 obyek audit, manager dari pelanggan audit dan auditor intern pada Bank BTN. Dari 28 kuesioner yang dikirim kepada pelanggan audit, diperoleh responden sebanyak 24, sedangkan 21 auditor sebagai responden semuanya mengembalikan kuesioner. Untuk mengetahui hubungan antar variabel dilakukan analisa korelasi menggunakan Kendals Tau-b dengan alat bantu SPSS.Hasil penelitian menunjukan bahwa kualitas audit intern Bank BTN adalah “pada pokoknya memenuhi (substantially complies)”. Artinya apabila dibandingkan dengan standar profesi, internal audit sudah cukup berkualitas kecuali untuk hal-hal tertentu. Sedangkan untuk hubungan antar variabel, tidak terdapat hubungan antara kualitas dilihat dari dokumen audit, persepsi pelanggan audit dan supervisi ketua tim. Dari hasil penelitian ini diharapkan dapat diambil suatu manfaat untuk memperbaiki kelemahan yang ada guna meningkatkan kualitas internal audit. K
Item Type: | Thesis (Masters) |
---|---|
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | School of Postgraduate (mixed) > Master Program in Accounting |
ID Code: | 15890 |
Deposited By: | Mr UPT Perpus 1 |
Deposited On: | 06 Jul 2010 15:00 |
Last Modified: | 06 Jul 2010 15:00 |
Repository Staff Only: item control page