PENGARUH AUDITOR INTERNAL, PENILAIAN KINERJA AUDITOR INTERNAL DAN PENERAPAN MANAJEMEN RESIKO TERHADAP EFEKTIVITAS SISTEM PENGENDALIAN INTERN. (Studi Kasus di Bank Mandiri (persero) Tbk MBU Cabang Duta Harapan Indah Kapuk Muara Jakarta)

SUGANDI, SUGANDI (2017) PENGARUH AUDITOR INTERNAL, PENILAIAN KINERJA AUDITOR INTERNAL DAN PENERAPAN MANAJEMEN RESIKO TERHADAP EFEKTIVITAS SISTEM PENGENDALIAN INTERN. (Studi Kasus di Bank Mandiri (persero) Tbk MBU Cabang Duta Harapan Indah Kapuk Muara Jakarta). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of Competence Internal Auditor, Performance Assessment of Internal Auditors and Risk Management Application of the Effectiveness of Internal Control System at Bank Mandiri (Persero) Duta Tbk Branch Mbu Harapan Indah Kapuk Muara, Jakarta. The method used is the causal method with multiple linear regression analysis. Based on the results of this study show that the Internal Auditor Competency no significant effect on the Effectiveness of Internal Control System. This is evidenced by the results of the t test value of 0.546 > 0.05. While the Internal Auditor Performance Assessment significant effect on the Effectiveness of Internal Control System to obtain a value of 0.02 <0.05 and Risk Management Application no significant effect on the Effectiveness of Internal Control System to obtain the value of 0.064> 0.05. And the F-test with significant value 0.000 <0.05, Competence Internal Auditor, Internal Auditor Performance Assessment and Risk Management jointly significant effect on the Effectiveness of Internal Control System. Keyword: Internal Auditor, Internal Auditor Performance Assessment, Risk Management, Internal Control System Penelitian ini bertujuan untuk mengetahui pengaruh Kompetensi Auditor Internal, Penilaian Kinerja Auditor Internal dan Penerapan Manajemen Risiko terhadap Efektivitas Sistem Pengendalian Intern pada Bank Mandiri (persero) Tbk Mbu Cabang Duta Harapan Indah Kapuk Muara Jakarta. Metode penelitian yang digunakan adalah metode kausal dengan analisis regresi linier berganda. Berdasarkan hasil penelitian ini menunjukan bahwa Kompetensi Auditor Internal tidak berpengaruh signifikan terhadap Efektivitas Sistem Pengendalian Intern. Hal ini dibuktikan dengan hasil nilai uji t 0,546>0,05.Sedangkan Penilaian Kinerja Auditor Internal berpengaruh signifikan terhadap Efektivitas Sistem Pengendalian Intern dengan memperoleh nilai 0,02<0,05 dan Penerapan Manajemen Risiko tidak berpengaruh signifikan terhadap Efektivitas Sistem Pengendalian Intern dengan memperoleh nilai 0,064>0,05. Dan hasil uji F dengan nilai signifikan 0,000<0,05, Kompetensi Auditor Internal, Penilaian Kinerja Auditor Internal dan Penerapan Manajemen Risiko secara bersama-sama berpengaruh signifikan terhadap Efektivitas Sistem Pengendalian Intern. Kata Kunci : Auditor Internal, Penilaian Kinerja Auditor Internal, Manajemen Risiko, Sistem Pengendalian Intern

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