ANALISIS HUBUNGAN KESESUAIAN PELAKSANAAN FUNGSI AUDIT INTERN BANK TERHADAP STANDAR PROFESIONAL INTERNAL AUDIT DENGAN ATRIBUT BANK DI INDONESIA

Abstract

ABSTRACT The purpose of this study is to analyze the conformity of the internal audit function of banks in Indonesia against the Standards Practices For Professional Internal Audit (attribute standards, performance standards and implementation standards). This study will identify the standards which are not implemented, not fully implemented and has been implemented fully. The study also examined the correlation between attributes of banks that includes the company’s size, the number of internal auditors, the number of certified internal auditor and membership in professional organizations against the implementation of internal audit functions. The study is carried out by mailing a questionnaire to commercial banks in Indonesia and then the answer of questionnaire is scored to assess the implementation of internal audit function of each bank. In analyzing the data, descriptive statistics is used to describe the implementation of the bank's internal audit function, while Spearman's Rho correlations is used to determine the correlation between the bank attributes and the implementation of internal audit function of banks. The research result shows that the level conformity of implementation of bank internal audit functions against SPPIA has score with range 75% -97.5%. Hypotheses test about the correlation between bank attributes and the implementation of internal audit functions conclude that 3 of 4 bank’s attributes have positive correlation except the attributes of membership in professional organizations. The correlation of size companies attribute is medium (quite strong) with correlation coefficient 0.42. For the otherattributes, the number of an internal auditor and certified internal auditor relationship have low (weak) correlations with each coefficient is 0,36 and 0.34. Keywords: internal audit banks, standards professionals practice for internal audit, attribute standards, performance standards, implementation standards, Spearman, s Rho.