ABSTRAK
PERANAN AUDIT INTERNAL DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN INTERNAL KAS (STUDI KASUS PADA PT. TELEKOMUNIKASI INDONESIA, TBK)
Kas sebagai suatu alat pembayaran yang likuid harus dikelola dengan baik untuk menghindari penyalahgunaan atas kas. Oleh karena itu diperlukan suatu sistem pengendalian internal yang mengatur penerimaan dan pengeluaran kas sehingga setiap arus transaksi yang berhubungan dengan kas dapat dicatat dengan baik. Salah satu bentuk pengendalian adalah audit internal. Tujuan penelitian ini adalah untuk mengetahui pelaksanaan audit internal, pelaksanaan pengendalian atas kas, dan peranan audit internal dalam menunjang efektivitas pengendalian kas. Hipotesis penelitian ini adalah audit internal berperan dalam menunjang efektivitas pengendalian kas pada PT. Telekomunikasi Indonesia, Tbk. Metode penelitian yang digunakan adalah metode deskriptif dan asosiatif kausal. Data dikumpulkan melalui kuesioner. Populasi dan sampel yang digunakan dalam penelitian ini yaitu seluruh auditor internal yang bekerja di PT. Telekomunikasi Indonesia, Tbk dengan sampel yang berjumlah 30 orang. Data diolah dengan menggunakan analisis deskriptif statistik untuk uji hipotesis deskriptif dan menggunakan SPSS 20.0 untuk uji hipotesis asosiatif kausal yaitu uji regresi sederhana dan uji t (parsial) Hasil analisis menunjukan bahwa audit internal berperan dalam menunjang efektivitas pengendalian internal kas pada PT. Telekomunikasi Indonesia, Tbk. Kata kunci: audit internal, pengendalian internal kas, efektivitas.
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ABSTRACT
THE ROLE OF INTERNAL AUDIT IN SUPPORTING THE EFFECTIVENESS OF INTERNAL CONTROL OF CASH (CASE STUDY AT PT. TELEKOMUNIKASI INDONESIA, TBK)
Cash as a liquid payment instrument should be properly handled to avoiding fraud and misuse of cash. Therefore need of an internal controls system that could governing cash receipts and disbursements so that each stream of cash related transactions can be properly recorded. One form of control is an internal audit. The purpose of this research was to understand the implementation of internal audit, control over the cash, and the role of internal audit in supporting the effectiveness of the cash controat PT. Telekomunikasi Indonesia, Tbk. The hypotheis of this research is internal audit can support effectiveness of the cash control at PT. Telekomunikasi Indonesia, Tbk. Data collection methods used in this research is questionnaire data.. Population and sample in this study used all internal auditor working in PT. Telekomunikasi Indonesia, Tbk with sample totaling 30 people. Data were processed using statistic descriptive analysis for descriptive hypotheses test and using SPSS 20.0 for asosiatif causal hypothesis test which are simple regression test and (partial) t test. The result shows that internal audit was instrumental in supporting the effectiveness of the cash control at PT. Telekomunikasi Indonesia, Tbk. Keywords: internal audit, cash internal control, effectiveness
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DAFTAR ISI
HALAMAN JUDUL........................................................................................ i HALAMAN PENGESAHAN .......................................................................... ii SURAT PERNYATAAN KEASLIAN SKRIPSI............................................ iii KATA PENGANTAR ..................................................................................... iv ABSTRAK ....................................................................................................... v ABSTRACT ....................................................................................................... vi DAFTAR ISI .................................................................................................... vii DAFTAR GAMBAR ....................................................................................... x DAFTAR TABEL ............................................................................................ xi DAFTAR LAMPIRAN .................................................................................... xii BAB I PENDAHULUAN 1.1 Latar Belakang Penelitian .............................................................. 1 1.2 Identifikasi Masalah ....................................................................... 5 1.3 Maksud dan Tujuan Penelitian ....................................................... 5 1.4 Kegunaan Penelitian ....................................................................... 6 BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN, DAN PENGEMBANGAN HIPOTESIS 2.1 Peranan ........................................................................................... 7 2.2 Audit ............................................................................................... 8 2.2.1 Pengertian Audit ................................................................... 8 2.2.2 Jenis-Jenis Audit .................................................................. 8 2.2.3 Jenis-Jenis Auditor ............................................................... 10 2.3 Audit Internal ................................................................................. 12 2.3.1 Pengertian Audit Internal ..................................................... 12 2.3.2 Tujuan Audit Internal ........................................................... 13 2.3.3 Standar Profesional Audit Internal ....................................... 15 2.4 Efektivitas....................................................................................... 24 2.5 Pengendalian Intern ........................................................................ 25 2.5.1 Pengertian Pengendalian Intern ............................................ 25 2.5.2 Tujuan Pengendalian Intern ................................................. 26 2.5.3 Komponen-Komponen Pengendalian Intern ........................ 27 2.5.4 Keterbatasan Pengendalian Intern ........................................ 32 2.6 Kas dan Pengendalian Kas ............................................................. 34 2.6.1 Pengertian Kas...................................................................... 34 2.6.2 Pengendalian Kas ................................................................. 35 2.6.3 Prosedur Penerimaan Kas..................................................... 36 2.6.3.1 Fungsi yang Terkait ................................................. 37 2.6.3.2 Dokumen yang Digunakan ...................................... 38 2.6.3.3 Unsur Pengendalian Intern Penerimaan Kas ........... 39 2.6.4 Prosedur Pengeluaran Kas .................................................... 43 2.6.4.1 Fungsi yang Terkait ................................................. 44 2.6.4.2 Dokumen yang Digunakan ...................................... 45 2.6.4.3 Unsur Pengendalian Intern Pengeluaran Kas .......... 45 vii
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2.7 Peneliti Terdahulu ........................................................................ 47 2.8 Kerangka Pemikiran..................................................................... 49 2.9 Hipotesis ...................................................................................... 54 BAB III OBJEK DAN METODE PENELITIAN 3.1 Objek penelitian ............................................................................. 55 3.2 Jenis Penelitian ............................................................................... 55 3.3 Variabel dan Skala Pengukuran ..................................................... 56 3.4 Populasi dan Sampel ...................................................................... 58 3.5 Jenis dan Sumber Data .................................................................. 59 3.6 Teknik Pengumpulan Data ............................................................. 59 3.7 Teknik Pengembangan Instrumen .................................................. 61 3.8 Teknik Analisis Data ...................................................................... 64 3.8.1 Statistik Deskriptif ............................................................... 65 3.8.2 Uji Asumsi Klasik ................................................................ 65 3.8.2.1Uji Normalitas .......................................................... 65 3.8.2.2 Uji Heterokedastisitas .............................................. 66 3.8.3 Uji Instrumen ....................................................................... 66 3.8.3.1 Uji Validitas ............................................................. 67 3.8.3.2 Uji Realibilitas ......................................................... 68 3.8.4 Uji Hipotesis......................................................................... 69 3.8.4.1 Uji Regresi Linear Sederhana .................................. 69 3.8.4.2 Uji Koefisien Determinasi ....................................... 70 3.8.4.3Uji Signifikansi Parsial (Uji t) ................................. 70 BAB IV HASIL PENELITIAN DAN PEMBAHASAN 4.1 Gambaran Umum Perusahaan ........................................................ 72 4.1.1 Sejarah Singkat PT. Telekomunikasi Indonesia, Tbk .......... 72 4.1.2 Visi, Misi, dan Inisiatif Strategis PT. Telekomunikasi Indonesia, Tbk ..................................................................... 77 4.1.3 Visi dan Misi Departemen Audit Internal ............................ 78 4.1.4 Struktur Organisasi dan Deskripsi Jabatan Departemen Audit Internal PT. Telekomunikasi Indonesia, Tbk ............ 79 4.1.5 Lokasi Penelitian .................................................................. 87 4.1.6 Logo PT. Telekomunikasi Indonesia, Tbk ........................... 88 4.1.7Aspek Kegiatan Usaha PT. Telekomunikasi Indonesia, Tbk ....................................................................................... 89 4.2 Hasil Analisis Data ........................................................................ 91 4.2.1 Hasil Uji Statistik Deskriptif ............................................... 91 4.2.1.1 Profil Responden Berdasarkan Jenis Kelamin ......... 91 4.2.1.2 Profil Responden Berdasarkan Lama Bekerja ......... 92 4.2.1.3 Profil Responden Berdasarkan Pendidikan Terakhir .................................................................... 93 4.2.1.4 Variabel Peranan Audit Internal .............................. 94 4.2.1.5 Variabel Efektivitas Pengendalian Internal Kas ...... 106 4.2.2 Hasil Uji Instrumen .............................................................. 114 4.2.2.1Hasil Uji Validitas Data ............................................ 114 4.2.2.2 Hasil Uji Reliabilitas Data ....................................... 118 viii
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4.2.3 Hasil Uji Asumsi Klasik....................................................... 120 4.2.3.1 Hasil Uji Normalitas ................................................ 120 4.2.3.2 Hasil Uji Heterokedastisitas .................................... 121 4.2.4 Hasil Uji Hipotesis .............................................................. 121 4.2.4.1 Uji Regresi Linear Sederhana .................................. 121 4.2.4.2 Uji Signifikansi Parsial (Uji t) ................................ 122 4.2.4.3 Uji Koefisien Determinasi ....................................... 123 BAB V SIMPULAN DAN SARAN 5.1 Simpulan......................................................................................... 124 5.2 Saran ............................................................................................... 125 DAFTAR PUSTAKA ...................................................................................... 127 LAMPIRAN ..................................................................................................... 129
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DAFTAR GAMBAR Gambar 2.1 Gambar 4.1 Gambar 4.2
Kerangka Pemikiran ............................................................ 53 Struktur Organisasi Departemen Audit Internal ................. 79 Logo Perusahaan ................................................................. 88
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DAFTAR TABEL
Tabel 2.1 Tabel 3.1 Tabel 3.2 Tabel 4.1 Tabel 4.2 Tabel 4.3 Tabel 4.4 Tabel 4.5 Tabel 4.6 Tabel 4.7 Tabel 4.8 Tabel 4.9 Tabel 4.10 Tabel 4.11 Tabel 4.12 Tabel 4.13 Tabel 4.14 Tabel 4.15 Tabel 4.16 Tabel 4.17 Tabel 4.18 Tabel 4.19 Tabel 4.20 Tabel 4.21 Tabel 4.22 Tabel 4.23 Tabel 4.24 Tabel 4.25 Tabel 4.26 Tabel 4.27 Tabel 4.28 Tabel 4.29 Tabel 4.30 Tabel 4.30
Peneliti Terdahulu .................................................................... 47 Variabel Indikator dan Skala Pengukuran ................................ 57 Skala Likert .............................................................................. 62 Hasil Pengumpulan Data .......................................................... 91 Profil Responden Bedasarkan Jenis Kelamin ........................... 91 Profil Responden Berdasarkan Lama Bekerja ........................ 92 Profil Responden Berdasarkan Pendidikan Terakhir .............. 93 Skor Jawaban Responden Terhadap Item-item Pernyataan Pada Variabel Peranan Audit Internal (X)................................ 94 Kategori Skor Berdasarkan Jawaban Responden ..................... 96 Hasil Independensi Auditor Internal ........................................ 97 Hasil Kompetensi Auditor Internal .......................................... 98 Hasil Tahap Pengenalan Auditee.............................................. 99 Hasil Tahap Survei ................................................................... 100 Hasil Tahap Pengembangan Program Audit ............................ 101 Hasil Tahap Pelaksanaan Audit ................................................ 102 Hasil Tahap Pelaporan Audit.................................................... 103 Hasil Tindak Lanjut ................................................................. 104 Hasil Manajemen Bagian Audit Internal .................................. 105 Skor Jawaban Responden Terhadap Item-item Pernyataan Pada Variabel Efektivitas Pengendalian Internal Kas .............. 106 Hasil Lingkungan Pengendalian ............................................... 109 Hasil Penilaian Risiko .............................................................. 110 Hasil Aktivitas Pengendalian ................................................... 111 Hasil Informasi dan Komunikasi .............................................. 112 Hasil Tahap Pemantauan .......................................................... 113 Hasil Efektivitas dan Efisiensi Operasi .................................... 114 Hasil Uji Validitas Peranan Audit Internal (X) ........................ 115 Hasil Uji Validitas Efektivitas Pengendalian Internal Kas (Y)............................................................................................. 117 Hasil Uji Reliabilitas Peranan Audit Internal (X) .................... 119 Hasil Uji Reliabilitas Efektivitas Pengendalian Internal Kas(Y) ...................................................................................... 119 Hasil Uji Normalitas ................................................................. 120 Hasil Uji Heteroskedastisitas .................................................... 121 Hasil Uji Regresi Linear Sederhana ......................................... 121 Hasil Uji t ................................................................................. 122 Hasil Uji Koefisien Determinasi .............................................. 123
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DAFTAR LAMPIRAN LampiranA Lampiran B Lampiran C Lampiran D Lampiran E Lampiran F Lampiran G Lampiran H Lampiran I Lampiran J
Kuesioner Penelitian ........................................................... 129 Hasil Pengujian Validitas Variabel X ................................. 139 Hasil Pengujian Validitas Variabel Y ................................ 141 Hasil Pengujian Reliabilitas Variabel X ............................. 143 Hasil Pengujian Reliabilitas Variabel Y ............................. 144 Hasil Uji Normalitas ........................................................... 145 Hasil Uji Heterokedastisitas ............................................... 146 Hasil Uji Koefisien Determinasi ......................................... 147 Hasil Uji Regresi................................................................. 148 Daftar Riwayat Hidup .......................................................... 149
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