Faktor-faktor yang mempengaruhi Kinerja Auditor Bank: Studi Empiris di Bank Indonesia
HARDIANTO, KHRESNA (Adv.: Syaiful Ali, S. E., M. Si., Ph. D), Syaiful Ali, S. E., M. Si., Ph. D
Auditor bank saat ini sudah banyak menggunakan sistem dalam melakukan audit terhadap bank-bank di Indonesia yang dapat meningkatkan kinerja auditor. Beberapa faktor lain seperti tekanan kerja dan motivasi kerja menjadi faktor yang meningkatkan kinerja auditor dari sudut pandang psikologis auditor. Penelitian ini menganalisis keberterimaan Sistem Audit Berbantuan Komputer/Computer-Assisted Audit System (CAAS) serta tekanan kerja dan motivasi kerja pada objek penelitian yaitu Auditor Bank yang bekerja di Bank Indonesia dengan tujuan menemukan bukti empiris mengenai adanya pengaruh Persepsi Kegunaan Sistem Informasi (PU), Kegelisahan Terhadap Komputer (CA), Kualitas Sistem Informasi (SI), Pelatihan Komputer (PK),Keahlian Dibidang Komputer(SE), Tekanan Kerja(TK), Motivasi Kerja(MK), dan Kepuasan Penggunaan Sistem Informasi(KPS) terhadap kinerja Auditor Bank di Bank Indonesia.
Penelitian ini menggunakan data primer dengan memberikan kuesioner kepada 238 Auditor Bank yang bekerja di Bank Indonesia yang telah menggunakan sistem audit, untuk mengetahui persepsi dari auditor di Bank Indonesia terhadap sistem audit yang digunakan di Bank Indonesia dan dampaknya pada kinerja auditor di Bank Indonesia. Hasil kuesioner kemudian dianalisis dengan metode regresi berganda (Multiple Regression) yang terdiri dari uji normalitas, uji reliabilitas, uji validitas, statistik deskriptif, dan analisis regresi sederhana.
Hasil penelitian menunjukan bahwa penerapan sistem di Bank Indonesia sudah memadai dan berdampak positif pada kinerja auditor bank di Bank Indonesia, hal ini didukung dengan adanya pengaruh yang signifikan antara kepuasan penggunaan komputer terhadap kinerja para auditor. Akan tetapi, dalam penelitian ini persepsi kegunaan dan kualitas sistem tidak berpengaruh signifikan karena ada variabel lain yang harus dimasukan sebagai variabel perantara seperti, intention dan attitude, serta variabel kepuasan penggunaan sistem dapat dimasukan menjadi penghubung antara kualitas sistem dengan kinerja auditor.
Bank auditors are now widely use the system in performing audits of banks in Indonesia, which can improve the performance of the auditor. Several other factors such as pressure of work and motivation to be a factor that increases the performance of auditors from a psychological point of auditors. This study analyzed the acceptance of Computer-Assisted Audit System (CAAS) and the pressures of work and work motivation on research object which is Auditor Banks is working in Bank Indonesia with the aim of finding empirical evidence of the influence of Perceived Usefulness on Information Systems (PU), Computer Anxiety (CA), Quality Information Systems (SI), Computer Training (PK), Computer Self-Efficacy (SE), Working Pressure (TK), Working Motivation (MK), and Satisfaction Using Information Systems (KPS) on the performance of the Bank Auditors at Bank Indonesia.
This study uses primary data by giving questionnaires to 238 Bank Auditors working in Bank Indonesia, which has been using the system audit, to determine the perception of auditor at Bank Indonesia, the audit system used by Bank Indonesia and its impact on the performance of the auditor at Bank Indonesia. The results of the questionnaire were analyzed by multiple regression analysis that consists of a normality test, reliability test, validity test, descriptive statistics, and simple regression analysis.
The results showed that the application of the system in Bank Indonesia has adequate and positive impact on the performance of auditors in Bank Indonesia, it is supported by the significant effect of computer use to the satisfaction of the performance of the auditors. However, in this study the perception of the usefulness and quality of the system is not significant because there are other variables that should be included as an intermediary variables such as, intention and attitude, as well as the satisfaction of the use of the system variables can be entered into a liaison between the performance quality system auditors.
Kata Kunci : computer-assisted audit systems, the auditors performance, perception, satisfaction, usefulness, computers anxiety, working motivation, working pressure, job training, sistem audit berbasis komputer, kinerja auditor, persepsi, kepuasan, kegunaan, kegelisa
