S PEA 1003044 Table Of Contant
DAFTAR ISI
LEMBAR PENGESAHAN
PERNYATAAN KEASLIAN NASKAH
ABSTRAK
ABSTRACK
KATA PENGANTAR ………………………..………………………………….. i
UCAPAN TERIMA KASIH …………………………………………………..… ii
DAFTAR ISI ...................................................................................................... vi
DAFTAR TABEL .............................................................................................. ix
DAFTAR GAMBAR ........................................................................................... x
BAB I PENDAHULUAN .................................................................................... 1
1.1 Latar Belakang Masalah ............................................................................. 1
1.2
Rumusan Masalah................................................................................ 10
1.3 Maksud dan Tujuan Penelitian .................................................................. 10
1.3.1 Maksud Penelitian .............................................................................. 10
1.3.2 Tujuan Penelitian ............................................................................... 10
1.4 Kegunaan Penelitian ................................................................................. 11
BAB II TINJAUAN PUSTAKA ........................................................................ 12
2.1
Auditing .............................................................................................. 12
2.1.1
2.2
Pengertian Auditing ...................................................................... 12
Audit Internal ...................................................................................... 15
2.2.1
Pengertian Audit Internal .............................................................. 15
2.2.2
Program Audit .............................................................................. 18
2.2.3
Lingkup Audit .............................................................................. 19
2.2.4
Tahap Audit Internal ..................................................................... 20
2.2.4.1 Perencanaan Pemeriksaan.......................................................... 21
2.2.4.2 Pengujian dan Pengevaluasian Informasi ................................... 21
2.2.4.3 Penyampaian hasil Pemeriksaan ................................................ 22
Rizal Alvian, 2014
Pengaruh Efektivitas Fungsi Audit Internal Terhadap Pengungkapan
Pengendalian Internal
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
Kelemahan
vii
2.2.4.4 Tindak Lanjut Pemeriksaan ....................................................... 23
2.3
Fungsi Audit Internal ........................................................................... 24
2.4
Efektivitas Fungsi Audit Internal ......................................................... 27
2.5
Kelemahan Pengendalian Internal ........................................................ 28
2.6
Penelitian Terdahulu ............................................................................ 31
2.1
Kerangka Pemikiran ............................................................................ 32
2.2
Hipotesis .............................................................................................. 37
BAB III OBJEK DAN METODE PENELITIAN ............................................... 38
3.1
Objek Penelitian .................................................................................. 38
3.2
Metode Penelitian ................................................................................ 38
3.2.1
Desain Penelitian .......................................................................... 39
3.2.2
Definisi dan Operasionalisasi Variabel .......................................... 39
3.2.2.1 Variabel Independen (X) ........................................................... 39
3.2.2.2 Variabel Dependen (Y) ............................................................. 39
3.2.2.3 Operasionalisasi Variabel .......................................................... 39
3.2.3
Populasi dan Sampel Penelitian .................................................... 41
3.2.3.1 Populasi Penelitian .................................................................... 41
3.2.3.2 Sampel Penelitian ...................................................................... 42
3.2.4
Teknik Pengumpulan Data ............................................................ 45
3.2.4.1 Teknik Pengumpulan Data ........................................................ 45
3.2.4.2 Instrumen Penelitian .................................................................. 45
3.2.4.3 Skala Pengukuran ...................................................................... 46
3.2.5
Teknis Analisis Data dan Rancangan Pengujian Hipotesis ............ 47
3.2.5.1 Uji Validitas Instrumen Penelitian ............................................. 48
3.2.5.2 Uji Reliabilitas Instrumen Penelitian ......................................... 49
3.2.5.3 Analisis Data ............................................................................. 49
3.2.5.4 Rancangan Pengujian Hipotesis ................................................. 51
BAB IV HASIL PENELITIAN DAN PEMBAHASAN……………………….. 52
Rizal Alvian, 2014
Pengaruh Efektivitas Fungsi Audit Internal Terhadap Pengungkapan
Pengendalian Internal
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
Kelemahan
viii
4.1 Hasil Penelitian ………………………………………………………… 52
4.1.1 Tinjauan Umum Tentang Subyek Penelitian …………………... 52
4.1.1.1 Sejarah Singkat BUMN ……………………………………... 52
4.1.1.2 Dasar Hukum Pendirian BUMN……………………………...54
4.1.2 Deskripsi Data Variabel…………………………………….…... 55
4.1.2.1 Data Responden ………………………………………..……. 55
4.1.2.2 Pengujian Validitas Instrumen………………………………. 58
4.1.2.3 Pengujian Reliabilitas Instrumen ……………………………. 61
4.1.2.4 Deskripsi Data Variabel X ……….…………………………. 64
4.1.2.4.1 Deskripsi Data Variabel X Per Indikator……………….. 65
4.1.2.4.2 Deskripsi Data Variabel X Secara Keseluruhan...……… 69
4.1.2.5 Deskripsi Data Variabel Y ……….…………………………. 70
4.1.2.5.1 Deskripsi Data Variabel Y Per Indikator……………….. 70
4.1.2.5.2 Deskrpipsi Data Variabel Y Secara Keseluruhan...…..… 74
4.1.3 Analisis Korelasi………………………………………………….. 75
4.1.4 Koefisien Determinasi…………………………………………….. 76
4.2 Pembahasan …………………………………………………………….. 77
4.2.1 Efektivitas Fungsi Audit Internal pada BUMN yang berkantor
pusat di Kota Bandung…………...………………….…………. 77
4.2.2 Pengungkapan Kelemahan Pengendalian Internal pada BUMN
yang berkantor pusat di Kota Bandung…………..……………... 79
4.2.3 Pengaruh Efektivitas Fungsi Audit Internal terhadap Pengungkapan
Kelemahan Pengendalian Internal pada BUMN yang berkantor
pusat di Kota Bandung ………………………….……………….81
BAB V SIMPULAN DAN SARAN……………………………………………. 84
5.1 Simpulan …………………………….………………………………..... 84
5.2 Saran ………………………………………………………………….... 85
DAFTAR PUSTAKA …………………………………………………………..87
Rizal Alvian, 2014
Pengaruh Efektivitas Fungsi Audit Internal Terhadap Pengungkapan
Pengendalian Internal
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
Kelemahan
viv
LAMPIRAN ……………………...……………………………………….…… 90
Rizal Alvian, 2014
Pengaruh Efektivitas Fungsi Audit Internal Terhadap Pengungkapan
Pengendalian Internal
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
Kelemahan
LEMBAR PENGESAHAN
PERNYATAAN KEASLIAN NASKAH
ABSTRAK
ABSTRACK
KATA PENGANTAR ………………………..………………………………….. i
UCAPAN TERIMA KASIH …………………………………………………..… ii
DAFTAR ISI ...................................................................................................... vi
DAFTAR TABEL .............................................................................................. ix
DAFTAR GAMBAR ........................................................................................... x
BAB I PENDAHULUAN .................................................................................... 1
1.1 Latar Belakang Masalah ............................................................................. 1
1.2
Rumusan Masalah................................................................................ 10
1.3 Maksud dan Tujuan Penelitian .................................................................. 10
1.3.1 Maksud Penelitian .............................................................................. 10
1.3.2 Tujuan Penelitian ............................................................................... 10
1.4 Kegunaan Penelitian ................................................................................. 11
BAB II TINJAUAN PUSTAKA ........................................................................ 12
2.1
Auditing .............................................................................................. 12
2.1.1
2.2
Pengertian Auditing ...................................................................... 12
Audit Internal ...................................................................................... 15
2.2.1
Pengertian Audit Internal .............................................................. 15
2.2.2
Program Audit .............................................................................. 18
2.2.3
Lingkup Audit .............................................................................. 19
2.2.4
Tahap Audit Internal ..................................................................... 20
2.2.4.1 Perencanaan Pemeriksaan.......................................................... 21
2.2.4.2 Pengujian dan Pengevaluasian Informasi ................................... 21
2.2.4.3 Penyampaian hasil Pemeriksaan ................................................ 22
Rizal Alvian, 2014
Pengaruh Efektivitas Fungsi Audit Internal Terhadap Pengungkapan
Pengendalian Internal
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
Kelemahan
vii
2.2.4.4 Tindak Lanjut Pemeriksaan ....................................................... 23
2.3
Fungsi Audit Internal ........................................................................... 24
2.4
Efektivitas Fungsi Audit Internal ......................................................... 27
2.5
Kelemahan Pengendalian Internal ........................................................ 28
2.6
Penelitian Terdahulu ............................................................................ 31
2.1
Kerangka Pemikiran ............................................................................ 32
2.2
Hipotesis .............................................................................................. 37
BAB III OBJEK DAN METODE PENELITIAN ............................................... 38
3.1
Objek Penelitian .................................................................................. 38
3.2
Metode Penelitian ................................................................................ 38
3.2.1
Desain Penelitian .......................................................................... 39
3.2.2
Definisi dan Operasionalisasi Variabel .......................................... 39
3.2.2.1 Variabel Independen (X) ........................................................... 39
3.2.2.2 Variabel Dependen (Y) ............................................................. 39
3.2.2.3 Operasionalisasi Variabel .......................................................... 39
3.2.3
Populasi dan Sampel Penelitian .................................................... 41
3.2.3.1 Populasi Penelitian .................................................................... 41
3.2.3.2 Sampel Penelitian ...................................................................... 42
3.2.4
Teknik Pengumpulan Data ............................................................ 45
3.2.4.1 Teknik Pengumpulan Data ........................................................ 45
3.2.4.2 Instrumen Penelitian .................................................................. 45
3.2.4.3 Skala Pengukuran ...................................................................... 46
3.2.5
Teknis Analisis Data dan Rancangan Pengujian Hipotesis ............ 47
3.2.5.1 Uji Validitas Instrumen Penelitian ............................................. 48
3.2.5.2 Uji Reliabilitas Instrumen Penelitian ......................................... 49
3.2.5.3 Analisis Data ............................................................................. 49
3.2.5.4 Rancangan Pengujian Hipotesis ................................................. 51
BAB IV HASIL PENELITIAN DAN PEMBAHASAN……………………….. 52
Rizal Alvian, 2014
Pengaruh Efektivitas Fungsi Audit Internal Terhadap Pengungkapan
Pengendalian Internal
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
Kelemahan
viii
4.1 Hasil Penelitian ………………………………………………………… 52
4.1.1 Tinjauan Umum Tentang Subyek Penelitian …………………... 52
4.1.1.1 Sejarah Singkat BUMN ……………………………………... 52
4.1.1.2 Dasar Hukum Pendirian BUMN……………………………...54
4.1.2 Deskripsi Data Variabel…………………………………….…... 55
4.1.2.1 Data Responden ………………………………………..……. 55
4.1.2.2 Pengujian Validitas Instrumen………………………………. 58
4.1.2.3 Pengujian Reliabilitas Instrumen ……………………………. 61
4.1.2.4 Deskripsi Data Variabel X ……….…………………………. 64
4.1.2.4.1 Deskripsi Data Variabel X Per Indikator……………….. 65
4.1.2.4.2 Deskripsi Data Variabel X Secara Keseluruhan...……… 69
4.1.2.5 Deskripsi Data Variabel Y ……….…………………………. 70
4.1.2.5.1 Deskripsi Data Variabel Y Per Indikator……………….. 70
4.1.2.5.2 Deskrpipsi Data Variabel Y Secara Keseluruhan...…..… 74
4.1.3 Analisis Korelasi………………………………………………….. 75
4.1.4 Koefisien Determinasi…………………………………………….. 76
4.2 Pembahasan …………………………………………………………….. 77
4.2.1 Efektivitas Fungsi Audit Internal pada BUMN yang berkantor
pusat di Kota Bandung…………...………………….…………. 77
4.2.2 Pengungkapan Kelemahan Pengendalian Internal pada BUMN
yang berkantor pusat di Kota Bandung…………..……………... 79
4.2.3 Pengaruh Efektivitas Fungsi Audit Internal terhadap Pengungkapan
Kelemahan Pengendalian Internal pada BUMN yang berkantor
pusat di Kota Bandung ………………………….……………….81
BAB V SIMPULAN DAN SARAN……………………………………………. 84
5.1 Simpulan …………………………….………………………………..... 84
5.2 Saran ………………………………………………………………….... 85
DAFTAR PUSTAKA …………………………………………………………..87
Rizal Alvian, 2014
Pengaruh Efektivitas Fungsi Audit Internal Terhadap Pengungkapan
Pengendalian Internal
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
Kelemahan
viv
LAMPIRAN ……………………...……………………………………….…… 90
Rizal Alvian, 2014
Pengaruh Efektivitas Fungsi Audit Internal Terhadap Pengungkapan
Pengendalian Internal
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
Kelemahan