Update Artikelilmiah: 18147

DOCANG ENGET BUDI UTOMO

NIM

Judul Artikel

Abstrak (Bhs. Indonesia)

Tujuan penelitian ini adalah untuk mengetahui pengaruh kapabilitas organisasi audit  internal terhadap efektivitas audit. Populasi penelitian ini adalah seluruh staf/pejabat pemeriksa di Inspektorat Kabupaten Klaten dan Inspektorat Kota Surakarta. Pengumpulan data penelitian menggunakan kuesioner. Kuesioner kapabilitas organisasi audit internal disusun berdasarkan Indikator Key Process Area elemen-elemen Internal Audit-Capability Model (IA-CM), sedangkan kuesioner efektivitas audit disusun berdasar sejauh mana auditor memahami peluang terjadinya kecurangan akibat pengendalian internal yang kurang memadai.
Hasil penelitian menunjukkan bahwa kapabilitas organisasi audit internal tersebut berpengaruh positif terhadap efektivitas audit. Kapabilitas organisasi audit internal objek penelitian sudah baik berdasarkan tingkat implementasi indikator-indikator elemen IACM. Namun masih terdapat capaian indikator-indikator yang kurang memadai antara lain indikator pemberian jasa advis, assurance, dan pengelolaan aparat pengawasan internal pemerintah (APIP).

Abtrak (Bhs. Inggris)

The purpose of this study is to determine the effect of organizational capability internal audits of the effectiveness of the audit. The study population is the entire staff / officials examiner in Klaten District Inspectorate and the Inspectorate of Surakarta. Research data collection using the questionnaires. Internal audit organizational capability questionnaire prepared by Key Process Area Indicators of elements of Internal Audit-Capability Model (IA-CM), while the effectiveness of the audit questionnaire, arranged on the extent to which the auditor understand the opportunities of fraud as a result of inadequate internal controls.
The results show that the capability of the internal audit organization has a positive effect on the effectiveness of the audit. Internal audit organization capability is already good research object based on the level of implementation indicators IACM element. There remains the achievement of the indicators among other indicators inadequate provision of advisory services, assurance, and the management of the government's internal control apparatus (GICA)

Kata kunci

Pembimbing 1

Pembimbing 2

Pembimbing 3

Tahun

Jumlah Halaman