HIDAYAT, RAHMAT (2021) ASESMEN AUDITOR INTERNAL ATAS RISIKO RESIDUAL BUDAYA ORGANISASI PADA PT X DENGAN PENDEKATAN ETNOMETODOLOGI. S1 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
Penelitian ini bertujuan untuk menjelaskan bagaimana cara audit internal melakukan asesmen terhadap risiko residual atas budaya organisasi sehingga menjadi pertimbangan auditor dalam melakukan asesmen risiko pada proses audit internal. Penelitian ini mengambil data audit internal PT X pada salah satu cabang PT X dimana Cabang Jakarta Utara adalah situs penelitiannya. Penelitian ini adalah penelitian kualitatif dimana dua auditor internal dari tim dan auditee merupakan informan dari penelitian ini. Pendekatan etnometodologi digunakan sebagai metode analisis atas data yang terkumpul dari hasil wawancara dan observasi. Data dokumenter seperti SOP dan kuesioner ICA pada salah satu kantor cabang Jakarta Utara melengkapi sumber data yang digunakan untuk analisis ini. Hasil analisis dan penelaahan data didapat beberapa cara yang dilakukan audit internal PT X dalam melakukan asesmen terhadap budaya organisasi. Cara tersebut adalah dengan penyusunan komponen kuesioner ICA yang memuat nilai-nilai budaya perusahaan. Cara kedua yaitu melihat bagaimana intensitas komponen-komponen pengendalian internal diterapkan. Dan cara ketiga adalah dengan melihat model kebiasaan atau behavior. Kata Kunci : Asesmen, Budaya Organisasi, Audit Internal, Etnometodologi, Risiko Residual This study aims to explain how internal audit assesses the residual risk of organizational culture so that it becomes the auditor's consideration in conducting risk assessments in the internal audit process. This study took PT X's internal audit data at a branch of PT X where the North Jakarta Branch was the research site. This research is a qualitative research which two internal auditors from the team and auditees as informant research sources. Ethnometodological approach is used as a method of analysis of data collected from interviews and observations. Documentary data sources such as SOP and ICA Questionair of PT X‟s Jakarta Utara Branch Office supported the data sources used for this analysis. The results of the analysis showed several ways PT X's internal audit conducted an assessment of the organizational culture. This method is to compiling a component of the ICA questionnaire which contains corporate cultural values. The second way is to see how the intensity of internal control components is applied. And the third way is to look at the habit or behavior model. Keywords: Assessment; Organizational Culture; Internal Audit; Ethnometodology; Residual Risk
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43217120034 |
| Uncontrolled Keywords: | Asesmen, Budaya Organisasi, Audit Internal, Etnometodologi, Risiko Residual, Assessment; Organizational Culture; Internal Audit; Ethnometodology; Residual Risk |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | MELATI CAHYA FITRIANI |
| Date Deposited: | 09 Mar 2022 06:18 |
| Last Modified: | 09 Mar 2022 06:18 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/57597 |
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