KIRANA, RADEN RORO CYNTHYA ARTHA (2025) PENGARUH KOMITMEN PIMPINAN DAN PERAN INTERNAL AUDITOR TERHADAP IMPLEMENTASI SISTEM PENGENDALIAN INTERN SERTA DAMPAKNYA PADA KUALITAS LAPORAN KEUANGAN KEMENTERIAN/LEMBAGA PEMERINTAH REPUBLIK INDONESIA. S2 thesis, Universitas Mercu Buana Jakarta.
|
Text (HAL COVER)
01 COVER.pdf Download (635kB) | Preview |
|
![[img]](https://repository.mercubuana.ac.id/style/images/fileicons/text.png) |
Text (BAB I)
02 BAB 1.pdf Restricted to Registered users only Download (182kB) |
|
|
Text (BAB II)
03 BAB 2.pdf Restricted to Registered users only Download (331kB) |
|
|
Text (BAB III)
04 BAB 3.pdf Restricted to Registered users only Download (195kB) |
|
|
Text (BAB IV)
05 BAB 4.pdf Restricted to Registered users only Download (428kB) |
|
|
Text (BAB V)
06 BAB 5.pdf Restricted to Registered users only Download (78kB) |
|
|
Text (DAFTAR PUSTAKA)
07 DAFTAR PUSTAKA.pdf Restricted to Registered users only Download (178kB) |
Abstract
The rampant corruption cases involving Ministries and/or State Institutions indicate weaknesses in the internal control system in state financial management in Ministries and/or State Institutions. The Internal Control System as an integral process in actions and activities carried out continuously by leaders and all employees. This study aims to analyze the analysis of leadership commitment and the role of internal auditors towards the implementation of the internal control system and its impact on the quality of financial reports of Ministries/government institutions of the Republic of Indonesia. The method used is quantitative research, with a research population of examiners working at the State Financial Auditor III at the BPK RI. With the sample criteria of employees with the position of Junior Expert Examiner who have at least 10 years of experience in carrying out audits, have led an audit team, and are responsible for the results of the audit team. The number of employees with these criteria is 80 employees. The results of the study Leadership Commitment has a significant positive effect on the Implementation of the Internal Control System with a p-value. 0.000 <0.05 (H1 Accepted). The Role of Internal Auditors has a significant positive effect on the Implementation of the Internal Control System with a p-value. 0.000 < 0.05 (H2 Accepted). Leadership Commitment does not have a significant effect on the Quality of Financial Reports with a p-value of 0.535 > 0.05 (H3 Rejected). The Role of Internal Auditors does not have a significant effect on the Quality of Financial Reports with a p-value of 0.181 > 0.05 (H4 Accepted). Implementation of Internal Control Systems has a significant positive effect on the Quality of Financial Reports with a p-value of 0.000 < 0.05 (H5 Accepted). Keywords: Leadership Commitment, Role of Internal Auditors, Implementation of Internal Control Systems and Quality of Financial Reports Maraknya kasus korupsi yang melibatkan Kementerian dan/atau Lembaga Negara menunjukkan adanya kelemahan sistem pengendalian internal pada pengelolaan keuangan negara di Kementerian dan/atau Lembaga Negara. Sistem Pengendalian Internal sebagai proses integral pada tindakan dan kegiatan yang dilakukan secara terus menerus oleh pimpinan dan seluruh pegawai. Penelitian ini bertujuan menganalisis analisis komitmen pimpinan dan peran internal auditor terhadap implementasi sistem pengendalian intern serta dampaknya pada kualitas laporan keuangan Kementerian/lembaga pemerintah Republik Indonesia. Metode yang digunakan adalah penelitian kuantitaitif, dengan populasi penelitian pemeriksa yang bekerja pada Auditorat Keuangan Negara III di BPK RI. Dengan kriteria sampel pegawai dengan jabatan Pemeriksa Ahli Muda sudah memiliki pengalaman minimal 10 tahun dalam melaksanakan pemeriksaan, telah memimpin tim pemeriksaan, dan bertanggung jawab terhadap hasil dari tim pemeriksaan tersebut. Jumlah pegawai dengan kriteria tersebut sebanyak 80 pegawai. Hasil penelitian Komitmen Pimpinan berpengaruh positif signifikan terhadap Implementasi Sistem Pengendalian Intern dengan nilai p-value. 0,000< 0,05 (H1 Diterima). Peran Internal Auditor berpengaruh positif signifikan terhadap Implementasi Sistem Pengendalian Intern dengan nilai p-value. 0,000< 0,05 (H2 Diterima). Komitmen Pimpinan tidak berpengaruh signifikan terhadap Kualitas Laporan Keuangan dengan nilai p-value 0,535 >0,05 (H3 Ditolak). Peran Internal Auditor tidak berpengaruh signifikan terhadap Kualitas Laporan Keuangan dengan nilai p-value 0,181 >0,05 (H4 Diterima). Implementasi Sistem Pengendalian Intern berpengaruh signifikan positif terhadap Kualitas Laporan Keuangan dengan nilai pvalue 0,000< 0,05 (H5 Diterima). Keywords: Komitmen Pimpinan, Peran Internal Auditor, Implementasi Sistem Pengendalian Intern Dan Kualitas Laporan
Actions (login required)
 |
View Item |
