Oktafiani, Dini (2014) PENGARUH PROFESIONALISME AUDITOR INTERNAL TERHADAP EFEKTIVITAS PENGELOLAAN ENTERPRISE RISK MANAGEMENT: Survey pada Auditor Internal BUMN yang berkantor pusat di Kota Bandun. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Tujuan penelitian ini adalah untuk mengetahui bagaimana pengaruh profesionalisme auditor internal terhadap efektivitas penglolaan enterprise risk management pada BUMN yang berkantor pusat di Kota Bandung. Hipotesis dalam penelitian ini adalah terdapat pengaruh antara profesionalisme auditor internal terhadap efektivitas penglolaan enterprise risk management. Metode penelitian yang digunakan dalam penelitian ini adalah metode asosiatif. Populasi pada penelitian ini adalah auditor internal yang berada pada seluruh BUMN yang berkantor pusat di Kota Bandung, sedangkan untuk pengambilan sampel menggunakan teknik sampel jenuh. Data yang digunakan adalah data primer yang dikumpulkan melalui penyebaran kuesioner. Dalam menganalisis data, penelitian ini menggunakan pengujian statistik analisis korelasi sederhana product moment pearson. Berdasarkan perhitungan analisis korelasi dengan bantuan Software SPSS 21.0 for Windows terhadap kuesioner yang disebar kepada 43 auditor internal pada 6 BUMN yang berkantor pusat di Kota Bandung menghasilkan bahwa auditor internal berpengaruh secara signifikan terhadap efektivitas pengelolaan enterprise risk management. Besarnya pengaruh profesionalisme auditor internal terhadap efektivitas penglolaan enterprise risk management adalah sebesar 53% dan sisanya sebesar 47% dipengaruhi oleh faktor lain yang tidak diteliti dalam penelitian The purpose of this research is to know how the influences of internal auditor professionalism toward the effectiveness of enterprise risk managementat BUMN/state enterprises that headquartered in the city of Bandung. The hypothesis of this research is that there is influence between the professionalism of internal auditors toward the effectiveness of enterprise risk management. The method used in this research is associative method. The population in this research is the internal auditor which is on the whole BUMN/state enterprise that headquartered in the city of Bandung, whereas the sampling taking by using saturated samples technique. The data used is primary data which collected through questionnaires. In analyzing the data, this research uses statistical correlation analysis simple testing of Pearson product moment. Based on the calculation of correlation analysis with the help of Software SPSS 21.0 for Windows toward the questionnaire that distribute to 43 internal auditors at 6 BUMN/state enterprises that headquartered in the city of Bandung, produce that internal auditors significantly influence the effectiveness of enterprise risk management. The magnitude of the influence of internal auditor professionalism toward the effectiveness of enterprise risk management is at 53% and the balance of 47 % is influenced by other factors those are not examined in this research.
| Item Type: | Thesis (S1) |
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| Additional Information: | No. Panggil: S PEA OKT p-2014; Pembimbing: I. Karli Soedijatno, II. Indah Fitriani |
| Uncontrolled Keywords: | profesionalisme auditor internal, efektivitas penglolaan enterprise risk management |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | Staf Koordinator 3 |
| Date Deposited: | 24 Jul 2015 04:49 |
| Last Modified: | 24 Jul 2015 04:49 |
| URI: | http://repository.upi.edu/id/eprint/15012 |
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