PERSEPSI MASYARAKAT PERHUTANAN INDONESIA (MN) TERHADAP AUDIT REALISASI BIAYA PELAKSANAAN TPTI DAN PEDOMAN TPTI PADA PERUSAHAAN HPH

Malisan, Lewi (Adv.Drs. Abdul Halim, MBA.,Akuntan), Drs. Abdul Halim, MBA.,Akuntan

1994 | Tesis | S2 Accounting

Penelitian ini bertujuan untuk mengetahui persepsi Masyarakat Perhutanan Indonesia (MPI) terhadap audit realisasi biaya pelaksanaan TPTI dan pedoman TPTI sesuai dengan kebijaksanaan Departemen Kehutanan. Penelitian ini dilakukan di Daerah Propinsi Kalimantan Timur dan sebagai responden adalah anggota Masyarakat Perhutanan Indonesia



(MPI) yang mempunyai perusahaan HPH secara hokum. Hasil



jawaban responden melalui angket/pernyataan dicari rerata skor keseluruhan kelompok responden. Rerata skor diperoleh dengan menggunakan metode test of mean dengan dilakukan uji Z untuk membuktikan apakah hipotesis statistik yang dirumuskan dapat diterima atau ditolak. Sedangkan untuk menguji hipotesis mengenai perbedaan persepsi ketiga kelompok MPI digunakan uji varians atau Anova satu jalur dengan uji F. Hipotesis statistik pertama, audit realisasi biaya pelaksanaan TPTI sebagai suatu kesadaran, kewajiban peraturan, penghargaan dan jaminan dipersepsikan negatif oleh MPI. Sedangkan alternatifnya, audit realisasi biaya pelaksanaan TPTI sebagai suatu kesadaran, kewajiban peraturan, penghargaan dan jaminan dipersepsikan



positif oleh MPI. Hopotesis kedua kegunaan pedoman TPTI,



persyaratan tenaga teknis kehutanan pada pedoman TPTI dan prosedur RKT pada pedoman TPTI dipersepsikan negatif oleh MPI. Alternatifnya kegunaan pedoman TPTI, persyaratan tenaga teknis kehutanan pada pedoman TPTI dan prosedur RKT pada pedoman TPTI dipersepsikan positif oleh MPI. Untuk uji perbedaan persepsi ketiga kelompok MPI hipotesisnya MPI mempunyai persepsi yang sama terhadap audit realisasi biaya pelaksanaan TPTI dan pedoman TPTI, sedangkan alternatifnya MPI mempunyai perbedaan persepsi terhadap



audit realisasi biaya pelaksanaan TPTI dan pedoman TPTI.



Berdasarkan hasil pengujian hipotesis pertama dan kedua



terbukti bahwa secara signifikan audit TPTI dan pedoman TPTI tidak dipersepsikan negatif oleh MPI. Dengan kata lain audit TPTI dan pedoman TPTI dipersepsikan positif oleh MPI. Hasil analisa varians pertama dan kedua membuktikan bahwa MPI mempunyai persepsi yang sama terhadap audit TPTI dan pedoman TPTI

This research is intended to find out the perceptions



of Indonesian Forestry Community ( Masyarakat Perhutanan



Indonesia = MPI) on auditing the realization of TPTI expenses and on TPTI guidelines in accordance with the policy of the Ministry of Forestry. This research was conducted in the Province of East Kalimantan and the respondents involved were members of the MPI who have been legally granted logging concessions. The data was collected by means of questionnaires and then the



average scores were computed for all groups of the respondents. Based on these averages and by using test of mean method and Z-test, the statistical hypotheses were tested. The hypothesis on different perceptions of the three groups of MPI was tested by test of variance or one-way ANOVA with F-test. The hypotheses to be tested are as follows: First, the null hypothesis is that the auditing of the realization of TPTI expenses as an indication of awareness of its necessity, a fulfillment of a legal obligation, arecognition of good reputation and a warranty of sustainability is perceived negatively by the MPI; while the alternative hypothesis is that the auditing of the realizatio of TPTI expenses in terms of the afore-mentioned feature is perceived positively by the MPI. Second, the null hypothesis is that the usefulness of TPTI guidelines along with the qualification for forestry technical labour and and RKT procedures required by the guidelines are perceived negatively by the MPI; while the alternative hypothesis is that these guidelines are preceived positively by the MPI. Finally, the null hypothesis is that the three groups of MPI have similar perceptions on the auditing of TPTI expenses



and TPTI guidelines; while the alternative hypothesis is



that the Indonesian Forestry Community has different perceptions on the auditing of TPTI expenses and TPTI guidelines. From the results of the testing of the first and the second hypothesis, it is proved that MPI has positive perception on the auditing of TPTI expenses and the TPTI guidelines. The results of the first and the second analyses of variances proved that the Indonesian Forestry Community has no different perceptions on the auditing of TPTI expenses and the TPTI guidelines.

Kata Kunci : persepsi masyarakat, perhutanan Indonesia (MN) , audit, realisasi biaya, TPTI, pedoman, perusahaan HPH