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<![endif]-->Konsep penting pada sebuah fungsi audit internal adalah value added (nilai
tambah). Institute of Internal Auditors (IIA) mendefinisikan audit internal sebagai
fungsi independen, objektif assurance, dan aktivitas jasa konsultasi
yang didesain untuk memberikan nilai tambah bagi organisasi. Meskipun peran
auditor internal telah diakui, terlalu optimis jika mengatakan bahwa audit internal
selalu dapat memberikan nilai tambah. Proporsi nilai tambah fungsi audit
internal secara umum tidak dirasakan karena relevansinya dengan tantangan yang
dihadapi perusahaan dan masih menjadi pertanyaan bagi banyak pihak. Penelitian ini
bertujuan untuk menganalisis persepsi auditee terhadap kemampuan fungsi
audit internal dalam memberikan nilai tambah dengan menggunakan model SERVPERF.
Penelitian ini bersifat kualitatif dengan pendekatan studi kasus. Data primer
dalam penelitian ini diperoleh dari hasil wawancara secara mendalam dengan
beberapa auditee yang bertugas pada kantor cabang di bawah supervisi AIW
BRI Yogyakarta dan Ketua Tim Audit AIW BRI Yogyakarta. Data sekunder berupa
dokumen dan hasil observasi. Penelitian ini menyimpulkan bahwa auditee mempersepsikan
AIW BRI Yogyakarta telah memberikan nilai tambah bagi mereka. Fungsi audit
internal sangat membantu mereka dalam menghadapi risiko-risiko internal sehingga
tercipta kondisi kerja yang aman dan nyaman. Namun, auditor AIW BRI Yogyakarta
masih memiliki kelemahan dalam hal kualitas rekomendasi yang diberikan,
kompetensi dan kemampuannya dalam menciptakan keunggulan kompetitif khususnya
pada bidang strategi dan bisnis. Hal ini disebabkan oleh kurangnya pengetahuan
dan pengalaman mereka pada bidang bisnis. Akibatnya, kelemahan-kelemahan yang
selama ini ditangkap hanya sebatas kasus fraud dan kesalahan
administrasi.
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<![endif]-->An important concept in an internal audit
function is value added. The Institute of Internal Auditors (IIA) defines
internal audit as an independent, objective assurance and advisory service
activity designed to add value to the organization. Although the role of
internal auditors has been recognized, it is overly optimistic to say that
internal audits can always add value. The proportion of added value of the
internal audit function is generally not perceived because of its relevance to
the challenges faced by the company and is still a question for many parties.
This study aims to analyze auditee perceptions of the internal audit function's
ability to provide added value by using the SERVPERF model. This research was qualitative
with a case study approach. Primary data in this study were obtained from
in-depth interviews with several auditees who served at branch offices under
the supervision of AIW BRI Yogyakarta and the Head of the AIW BRI Yogyakarta
Audit Team. The secondary data were in the form of documents and observation
results. This study concluded that auditees perceive that AIW BRI Yogyakarta
has added value to them. The internal audit function was very helpful for them
in dealing with internal risks to create safe and comfortable working
conditions. However, AIW BRI Yogyakarta auditors still had weaknesses in terms
of the quality of recommendations provided, competence, and ability to create
competitive advantage, especially in the field of strategy and business. This was
due to their lack of knowledge and experience in the business field. As a
result, the weaknesses that have been captured were only limited to fraud cases
and administrative errors.
Kata Kunci : Nilai tambah, fungsi audit internal, persepsi auditee, model SERVPERF
