Analisis Pengaruh Audit Internal Dan Pengendalian Internal Terhadap Pencapaian Good Governance
BUMBUNGAN, ALFIAN ANDRE YULIANTO (Adv.: Sumiyana, Dr., M.Si.), Sumiyana, Dr., M.Si.
Penelitian ini dilakukan untuk menganalisis pengaruh audit internal dan pengendalian internal terhadap pencapaian good governance pada Perguruan Tinggi Negeri di D.I.Yogyakarta. Perguruan Tinggi Negeri tersebut adalah Universitas Gadjah Mada, Universitas Negeri Yogyakarta, Universitas Islam Negeri Sunan Kalijaga dan Institut Seni Indonesia. Responden pada penelitian ini adalah populasi seluruh auditor internal yang terdapat di empat institusi tersebut.
Pengukuran variabel audit internal mernggunakan faktor-faktor yang ditetapkan Standar Professional Audit Internal, yaitu: independensi, kemampuan professional, lingkup pekerjaan, dan pelaksanaan kegiatan pemerikasaan. Pengukuran variabel pengendalian internal menggunakan faktor-faktor komponen pengendalian internal yang ditetapkan oleh Comitte of Sponsoring Organization of the Treadway Comission (COSO), yaitu: lingkungan pengendalian, penilaian resiko, aktivitas pengendalian, informasi dan komunikasi, serta pemantauan Pengukuran good governance menggunakan faktor-faktor pedoman umum yang ditetapkan oleh Komite Nasional Kebijakan Governance (KNKG), yaitu: transparansi, akuntabilitas, responsibilitas, independensi, serta kewajaran dan kesetaraan. Hasil pengolahan data menunjukkan bahwa terdapat hubungan positif yang signifikan antara audit internal dan pengendalian internal terhadap good governance.
The purpose of this research is to analyze the impact of internal audit and internal control towards good governance achievement in State University at D.I.Yogyakarta. Those State Universities are Universitas Gadjah Mada, Universitas Negeri Yogyakarta, Universitas Islam Negeri Sunan Kalijaga dan Institut Seni Indonesia. Respondents of this research are population of entire internal auditor at those four institutions.
Measurement of this internal audit variable is using factors that stated by Standar Professional Audit Internal, which are independency, professional competencies, area of work, and committee of examination. Whereas, measurement of internal control variable is using factors that stated by Comitte of Sponsoring Organization of the Treadway Comission (COSO), which are control area, risk valuable, control activity, information and communication, and monitoring good governance with main guidience factors by Komite Nasional Kebijakan Governance (KNKG). Those factors are transparency, accountability, responsibility, independency, fairness and equality. The result shows that there are positive connections between internal audit and internal control into good governance.
Kata Kunci : Audit Internal, Pengendalian Internal, Internal Audit, Internal Control, Good Governance
