HUBUNGAN ANTARA KEMAMPUAN PROFESIONAL PENGAWAS DENGAN EFEKTIVITAS PENGENDALIAN INTERN DI KOPERASI PEGAWAI NEGERI JAKARTA TIMUR

SAPUTRI, FEBY OCTAFIANTY (2015) HUBUNGAN ANTARA KEMAMPUAN PROFESIONAL PENGAWAS DENGAN EFEKTIVITAS PENGENDALIAN INTERN DI KOPERASI PEGAWAI NEGERI JAKARTA TIMUR. S1 thesis, Universitas Negeri Jakarta.

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Abstract

ABSTRACT Feby OCTAFIANTY Saputri. Relationship Between Professional Capabilities with Efektivittas Supervisory Employees Cooperative Internal Control in East Jakarta District. Thesis, Jakarta. Economics Education Studies Program, Cooperative Economics Education Concentration, Department of Economics and Administration, Faculty of Economics, University of Jakarta, in December 2014. This study aimed to obtain information and knowledge based on data or facts valid or invalid, correct and trustworthy on the Relationship Between Professional Capabilities with Efektivittas Supervisory Employees Cooperative Internal Control in East Jakarta. This research was conducted at Civil Servants Cooperative in East Jakarta for three months, starting from September 2014 through December 2014. The method used in this study is a survey method with a correlation approach. Survey method with a correlation approach to research conducted on large and small populations studied but the data is the data from samples taken from the population that is found relative events, distribution and relationships between variables. The population in this study were all Employees Cooperative State in East Jakarta. Number of Civil Servants Cooperative located in East Jakarta Office of Government amounted to 56 cooperatives. Of 56 cooperatives only 13 active Cooperative who follow technical guidance structure of internal control. The sampling was superintendent of cooperatives. Each cooperative consists of three supervisors, only three cooperatives which have 2 supervisors. So the whole number of supervisors is 36 supervisors. Because only 13 cooperatives that meet the criteria then all the cooperatives sampled. The resulting regression equation is Y = 56.99 + 0,570X. Test requirements analysis that estimates the error normality test regression of Y on X with the test Liliefors produce Lhitung <Ltabel, because Lhitung <Ltabel the estimated error of Y on X is normally distributed. Hypothesis test consists of a significance test regression produces Fhitung> F table, meaning that the regression equation means, regression linearity test produces Fhitung <F table, meaning the linear regression equation and correlation coefficient calculations to determine the level of attachment relationships between variables X and Y. Furthermore, the significance test of correlation coefficient using the t test and the resulting t count> t table. The coefficient of determination obtained by 42.90%, this means that the variation in the effectiveness of internal control 42.90% is explained by the professional ability and the rest is explained by other factors. The result of the calculation concludes that there is a positive relationship between the ability of the Supervisory Professional Effectiveness of Internal Control in East Jakarta District Cooperative Employees.

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