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Pengaruh Sistem Pengendalian Intern Jurnal Progres Ekonomi Pembangunan (JPEP) Volume 5, Nomor 1. Tahun 2020 Page: 12-24 http://ojs.uho.ac.id/index.php/JPEP e-ISSN: 2052-5171 PENGARUH SISTEM PENGENDALIAN INTERN, PROFESIONALISME AUDIT DAN PENGEMBANGAN KARIR TERHADAP EFEKTIVITAS AUDIT INTERNAL (Studi PadaInspektorat Kabupaten.upaten Kolaka Timur Dan Kabupaten.upaten Konawe Kepulauan) Safriaddin Program Studi Ilmu Ekonomi Pascasarjana Universitas Halu Oleo Email :[email protected] Andi Basru Wawo Fakultas Ekonomi dan Bisnis Universitas Halu Oleo Email :[email protected] La Ode Anto Fakultas Ekonomi dan Bisnis Universitas Halu Oleo Email :[email protected] Abstrak Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh sistem pengendalian intern, profesionalisme audit dan pengembangan karir terhadap efektivitas audit internal.Pendekatan penelitian yang digunakan adalah penelitian kuantitatif.Populasinya ialah semua auditor inspektorat di Kabupaten.upaten Kolaka Timur dan konawe kepulauan.Teknik pengambilan sampel menggunakan sampling jenuh (sensus) sehingga sampelnya adalah semua auditor yang berjumlah 31 orang.Analisis ini menggunakan analisis regresi berganda dengan bantuan software spss 23. Hasil penelitian menunjukkan bahwa (1) sistem pengendalian intern berpengaruh signifikan terhadap efektivitas audit internal (2) profesiomalisme audit berpengaruh signifikan terhadap efektivitas audit internal (3) pengembangan karir berpengaruh tidak signifikan terhadap efektivitas audit internal. Kata kunci : Sistem Pengendalian Intern, Profesionalisme Audit, Pengembangan Karir Abstract This study aims to examine and analyze the effect of internal control systems, audit professionalism and career development on the effectiveness of internal audit. The research approach used is quantitative research. The population is all inspectorate auditors in East Kolaka Regency and Konawe Islands. The sampling technique uses saturated sampling (census) so that the sample is all auditors, amounting to 31 people. This analysis uses multiple regression analysis with the help of SPSS 23 software. The results show that (1) the internal control system has a significant effect on the effectiveness of internal audit (2) audit professionalism has a significant effect on the effectiveness of internal audit (3) career development has no significant effect on audit effectiveness internal. Keywords: Internal Control System, Audit Professionalism, Career Development 1. PENDAHULUAN Efektivitas audit internal merupakan merupakan suatu pencapaian, ukuran dalam keberhasilan bagi suatu organisasi, dalam mencapai suatu tujuan atau visi dan misi yang telah direncanakan atau ditetapkan. Efektivitas merupakan hubungan antara output dengan tujuan atau sasaran yang harus dicapai. Kegiatan operasional dapat dikatakan efektif apabila proses kegiatan telah berjalan dan mencapai tujuan. Semakin efektif proses kerja suatu organisasi maka semakin besar kontribusi output yang dihasilkan terhadap pencapaian tujuan atau sasaran yang ditentukan. Tujuan efektivitas audit internal yaitu agar proses kegiatan yang telah dilakukan dapat berjalan dengan baik dan sesuai dengan tujuan yang telah ditetapkan sebelumnya. Dalam mencapai Corresponding Author: Safriaddin 12 Jurnal Progres Ekonomi Pembangunan (JPEP) Volume 5, Nomor 1. Tahun 2020 Page: 12-24 http://ojs.uho.ac.id/index.php/JPEP e-ISSN: 2052-5171 tujuan tersebut audit internal diharapkan dapat melaksanakan setiap kegiatan atau tugas yang diberikan dengan baik dan dikerjakan dengan penuh tangung jawab.Terwujudnya nilai-nilai efektifitas yang baik sangat tergantung dari beberapa faktor, yaitu sistem pengendalian intern, profesionalisme audit dan pengembangan karir. Sistem Pengendalian Intern adalah suatu proses yang dipengaruhi oleh manajemen yang diciptakan untuk memberikan keyakinan yang memadai dalam pencapaian efektivitas, efisiensi, ketaatan terhadap peraturan perundangundangan yang berlaku, dan keandalan penyajian laporan keuangan Pemerintah. (PP No. 60 Tahun 2008).Profesionalisme audit ialah sikap profesional yang dimilki seorang auditor dalam menjalankan setiap tugas dan tanggung jawabnya, sehingga setiap tugasnya dilakukan dengan sikap penuh kehati-hatian dan dengan menggunakan kompetensi yang auditor miliki.Pengembangan karir merupakan suatu upaya yang dilakukan baik itu individu maupun organisasi dalam meningkatkan karir seseorang. Pengembangan karir dapat juga dikatakan sebagai suatu rangkaian jabatan atau posisi yang ditempati seseorang selama ia berada dalam suatu organisasi. Pemerintah daerah, dalam menyelenggarakan pemerintahan di daerah dilakukan melalui fungsi-fungsi organik manajemen pemerintahan yang meliputi perencanaan, pelaksanaan, pengendalian dan evaluasi merupakan sarana yang harus ada dan dilaksanakan oleh manajemen secara professional dan dalam rangka pencapaian sasaran tujuan organisasi secara efektif dan efisien. Tabel 1 Opini Audit Kabupaten./Kota di Provinsi Sulawesi Tenggara Periode 2014-2018 TAHUN NO LKPD 2014 2015 2016 2017 2018 1 PROV. SULTRA WTP WTP WTP WTP WTP 2 KABUPATEN.. BOMBANA WTP DPP WTP WTP WTP WTP 3 KABUPATEN.. BUTON WTP DPP WTP WTP WTP WDP 4 KABUPATEN.. BUTON SELATAN - - WDP WDP WDP 5 KABUPATEN.. BUTON TENGAH - - WDP WDP WTP 6 KABUPATEN.. BUTON UTARA WDP WDP WDP WDP WTP 7 KABUPATEN.. KOLAKA WDP WDP WDP WTP WTP 8 KABUPATEN.. KOLAKA TIMUR - WDP WDP WDP WDP 9 KABUPATEN.. KOLAKA UTARA WDP WTP WTP WTP WTP 10 KABUPATEN.. KONAWE WDP WDP WTP WTP WTP 11 KABUPATEN.. KONAWE KEPULAUAN - WDP WDP WDP WDP 12 KABUPATEN., KONAWE SELATAN WDP WDP WDP WTP WTP 13 KABUPATEN., KONAWE UTARA WDP WDP TW WDP WTP 14 KABUPATEN.. MUNA WDP WDP WDP WTP WTP 15 KABUPATEN.. MUNA BARAT - - WDP WTP WTP 16 KABUPATEN.. WAKATOBI WDP WDP WTP WTP WTP 17 KOTA KENDARI WTP DPP WTP WTP WTP WTP 18 KOTA BAU-BAU WDP WTP WTP WTP WTP Sumber: www.bpk.go.id/ihps Dari hasil IHPS yang dikeluarkan oleh BPK, peneliti tertarik melakukan penelitian di dua Kabupaten.upaten yaitu Kabupaten..Kolaka Timur dan Konawe Kepulauan yang hasil pemeriksaan laporan keuangannya memperoleh opini wajar dengan pengecualian (WDP) selama empat (4) Corresponding Author: Safriaddin 13 Jurnal Progres Ekonomi Pembangunan (JPEP) Volume 5, Nomor 1. Tahun 2020 Page: 12-24 http://ojs.uho.ac.id/index.php/JPEP e-ISSN: 2052-5171 tahun berturut-turut yaitu Kabupaten. Kolaka Timur dan Kabupaten. Konawe Kepulauan. Kedua Kabupaten. ini berdiri pada tahun 2013 dan mulai diaudit oleh BPK pada tahun 2014.Dalam masa pemerintahannya menunjukkan bahwa dalam penyusunan laporan keuangan pemerintah daerah Kolaka Timur dan Konawe Kepulauan masih ditemukannya kesalahan-kesalahan dan secara langsung ini membuktikan bahwa masih kurang efektifnya fungsi pengawasan inpektorat di masing-masing daerah sebagai internal kontrol. Penelitian Mahmudah dan Riyanto (2016) menunjukkan bahwa sistem pengendalian intern berpengaruh secara positif terhadap keefektifan audit internal, tetapi penelitian ini gagal memberikan bukti empiris profesionalisme audit berpengaruh terhadap keefektifan audit internal. Penelitian Al-Twaijry (2003). Hasil penelitian Cohen dan Sayag (2010) yang menemukan bahwa kualitas kerja audit internal, dan independensi organisasi sebagai faktor-faktor berhubungan signifikan terhadap keefektifan audit internal tetapi kenaikan karir tidak berpengaruh terhadap efektivitas audit internal. Ussahawanitchakit (2012) menemukan bahwa keefektifan audit di pengaruhi oleh profesionalisme audit. Berdasarkan beberapa penelitian yang telah dilakukan yang memiliki hasil yang tidak konsisten dengan data yang disajikan, sehingga ditemukan researchgap. Hasil yang berbeda tersebut disebabkan oleh perbedaan variabel penelitian, perbedaan tahun penelitian, perbedaan metode penelitian, dan perbedaan sampel yang digunakan. Sehingga penting untuk dilakukan penelitian kembali mengenai variabel-variabel yang berpengaruhterhadap efektivitas audit internal. Perbedaan dalam penelitian ini terletak variabel pengembangan dimana penelitian sebelumnya menggunakan teori dari Gouldner (1957), sedangkan penelitian ini menggunakan dimensi dari Bernardin (2003). Tujuan penelitian yang ingin dicapai dalam penelitian ini adalah (1) Menguji dan menganalisis pengaruh sistem pengendalian internal terhadap efektivitas audit internal; (2) Menguji dan menganalisis pengaruh professionalisme auditterhadap efektivitas audit internal; (3) Menguji dan menganalisis pengaruhpengembangan karirterhadap efektivitas audit internal. 2. TINJAUAN PUSTAKA DAN HIPOTESIS Agency Theory Agency theory atau teori agensi adalah teori yang digunakan untuk menjelaskan hubungan kontrak antara prinsipal dan agen dalam pelaksanaan tugas dan layanan prinsipal oleh agen.Pemerintahan di Indonesia terdapat pihak eksekutif (pemerintah) dan legislatif (wakil rakyat). Bentuk hubungan yang terjadi diantaranya dijelaskan dalam UU Nomor 32 tahun 2004 tentang Pemerintahan Daerah, yaitu legislatif (DPRD) mempunyai tugas dan wewenang mengusulkan pengangkatan dan pemberhentian kepala daerah/wakil kepala daerah yang dipilih langsung oleh masyarakat. Ini merupakan bentuk pengimplementasian prinsip-prinsip hubungan keagenan dalam pemerintahan. Eksekutif akan membuat pertanggungjawaban kepada legislatif pada setiap tahun atas anggaran yang dilaksanakannya dan setiap lima tahun ketika masa jabatan kepala daerah berakhir. Dengan demikian, hubungan yang terjadi adalah hubungan keagenan, dengan pihak eksekutif sebagai agen dan legislatif sebagai prinsipal (Halim dan Abdullah, 2006). Teori Institusional Teori institusional (institutional theory) atau teori kelembagaan dasar pikirannya adalah
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