PENGARUH KUALITAS LINGKUNGAN PENGENDALIAN (CONTROL ENVIRONMENT) TERHADAP KEANDALAN STRUKTUR PENGENDALIAN INTERN
SUGIYANTO, Dr. Sony Warsono, MAFIS, Ak.
2013 | Tesis | S2 MAGISTER MANAJEMEN PENDIDIKAN TINGGImemadai atas penyelenggaraan tata kelola organisasi. Lingkungan pengendalian merupakan fondasi bagi komponen pengendalian intern lainnya. Penelitian terdahulu mengenai kondisi lingkungan pengendalian dilakukan oleh Sanyoto (2006) unsur EKSTERNAL, ATENSI, dan Sumber Daya Manusia mempunyai pengaruh yang signifikan terhadap keandalan sistem pengendalian intern. Penelitian ini mengukur kualitas unsur lingkungan pengendalian intern dan pengaruh kualitas lingkungan pengendalian terhadap keandalan struktur pengendalian intern. Data primer diperoleh dari persepsi pejabat struktural yang meliputi kepala Subagian, Kepala Bagian dan Kepala Biro di Universitas XY. Data dikumpulkan dengan mengirimkan 75 kuesioner, yang mengembalikan kuesioner dan dapat dianalisis sejumlah 70. Metode statistik yang digunakan untuk menguji masingmasing hipotesis adalah one sample t test uji sisi kiri dengan mean acuan sebesar 4,20 dan uji regresi berganda. Hasil uji statistik menunjukkan bahwa unsur penegakan integritras dan nilai etika, unsur komitmen terhadap kompetensi, unsur kepemimpinan yang kondusif dan unsur peran APIP yang efektif dan hubungan kerjasama dengan instansi terkait telah andal. Unsur struktur organisasi, pendelegasian wewenang dan tanggung jawab dan praktik dan kebijakan pembinaan SDM cukup andal. Unsur lingkungan pengendalian uji secara serempak cukup andal. Struktur pengendalian intern baik secara parsial maupun secara serempak cukup andal. Hasil uji regresi berganda kualitas lingkungan pengendalian secara bersama-sama berpengaruh signifikan terhadap keandalan struktur pengendalian intern, sedangkan secara parsial kualitas unsur komitmen terhadap kompetensi (KOMITKOM) dan Kepemimpinan yang kondusif (KEPKON) berpengaruh signifikan terhadap keandalan struktur pengendalian intern.
Internal control structure is a means to ensure the implementation of a good governance in an organization. Control environment serves as the foundation for other internal control components. A previous study conducted by Sanyoto (2006) revealed that external factors, attention, and human resources significantly affect the reliability of the internal control system. This study measured the quality of the environmental factors in internal control structure and the effect of the controlling environment quality on the reliability of the internal control structure. Primary data were obtained from the structural officials, perceptions including the heads of sub-divisions, divisions, and bureaus in XY University by sending 75 questionnaires to respondents. 70 of them were completed and returned to the researcher. One sample t-test, a mean of 4.20 and multiple regression were applied to analyse the data. The statistical analysis showed that factors in establishing integrity and ethics, commitment factors on the competence, the conducive leadership, the effective role of APIP and the cooperation with related institutions were reliable. On the contrary, the factors of the organizational structure, authority and responsibility delegations, practices, and human resources management policy were quite reliable. Beside, the internal control structure was quite reliable. The multiple regression analysis showed that the quality of the control environment significantly affected the internal control structure reliability and partially affected the quality of the commitment factors on the competence (KOMITKOM). In addition, the conducive leadership (KEPKON) significantly affected the reliability of the internal control structure
Kata Kunci : KOMITKOM, KEPKON, Keandalan sistem Pengendalian Intern
