ANALISIS PENGARUH PROGRAM QUALITY ASSURANCE TERHADKUALITAS AUDIT INTERNAL

BENJAMIN, NICO (2014) ANALISIS PENGARUH PROGRAM QUALITY ASSURANCE TERHADKUALITAS AUDIT INTERNAL. S2 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

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 melalui Prospect Theory. Tujuan penelitian ini adalah untuk mengevaluasi serta mengetahui kualitas dilakukan dengan melakukan analisis terhadap dokumen audit dan anggaran dasar audit intern (internal audit charter). Selain itu dengan melakukan tanya jawab kepada pelanggan audit/auditee untuk mengetahui persepsinya mengenai internal audit dan kuesioner kepada auditor untuk mengevaluasi ketua timnya. Subjek penelitian mencakup dokumen audit dari 63 store (cabang), manager dari auditee dan auditor intern pada PT Fast Food Indonesia, Tbk. Dari 28 kuesioner yang dikirim kepada auditee, diperoleh responden sebanyak 24, sedangkan 28 auditor sebagai responden semuanya mengembalikan kuesioner. Hasil penelitian menunjukkan bahwa kualitas audit intern PT Fast Food Indonesia, Tbk adalah “pada pokoknya belum memenuhi (substantially complies) yang ada pada Standar Profesi Audit Internal (SPAI)”. Artinya apabila dibandingkan dengan standar profesi, internal audit belum berkualitas. Dari hasil penelitian ini diharapkan dapat diambil suatu manfaat untuk memperbaiki kelemahan yang ada guna meningkatkan kualitas internal audit. Kata-kata kunci: evaluasi, kualitas audit, prospect theory, quality assurance, internal audit. The evaluation is part of the internal audit, but evaluation of internal audit is rarely done. Evaluation of internal audit is very important to know how internal audit quality. This research conducted to evaluate internal audit as comparison with professional standards applicable of internal audit to know how the quality of internal audit. Assessment of internal audit quality in this research using approach to quality assurance program with Prospect Theory. The objective of this research is to evaluate and know the quality conducted by doing analysis to audit documents and basic budget of internal audit (internal audit charter). Moreover to doing a question and answer to audits customers / auditee to know perceptions about internal audit and give the questionnaire to auditor to evaluate the leader of team. Research subjects include audit documents from 63 stores (branches), manager of auditee and the internal auditor at PT Fast Food Indonesia, Tbk. Of 28 questionnaires sent to auditee, obtained the respondent as many as 24, while 28 auditors as respondents returned the questionnaires. The results showed that internal audit quality of PT Fast Food Indonesia, Tbk is "substantially not fulfilled (substantially complies) that exist in the Internal Audit Profession Standards (SPAI)". This means that when compared with professional standards, internal audit has not been qualified. The results of this research are expected to take a benefit to correct weaknesses in order to improve the internal audits quality. Keywords : evaluate, audit quality, prospect theory, quality assurance, internal audit.

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