PENGARUH PROFESIONALISME, ETIKA PROFESI DAN DUKUNGAN ORGANISASI TERHADAP HASIL AUDIT FORENSIK SATUAN PENGAWASAN INTERN (SPI) PT. PEGADAIAN (Persero)

Ersyafdi, Ilham Ramadhan (2012) PENGARUH PROFESIONALISME, ETIKA PROFESI DAN DUKUNGAN ORGANISASI TERHADAP HASIL AUDIT FORENSIK SATUAN PENGAWASAN INTERN (SPI) PT. PEGADAIAN (Persero). S1 thesis, Universitas Negeri Jakarta.

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Abstract

Ilham Ramadhan Ersyafdi, 2012; The Influence of Professionalism, Ethics and Organizational Support to Forensic Auditing Result of Intern Control Unit PT. PEGADAIAN (Persero). Advisors: I) Choirul Anwar, SE, MBA, MAFIS, CPA; II) Dra. Etty Gurendrawati, Ak, M.Si. Internal auditor is an essential part of a company because internal auditor plays a role assist companies in implementing internal audit activity. At PT. PEGADAIAN (Persero), who served as an internal auditor is the Intern Control Unit as known as Satuan Pengawasan Intern (SPI). Researcher found phenomenon that the PT. PEGADAIAN (Persero) still had substantial losses in 2011 and 2012 because of fraud. This study aims to determine the influence of professionalism, ethics and organizational support to the forensic auditing result either simultaneously or partial. Factors that were tested are professionalism, ethics and organizational support as independent variables, as well as the forensic auditing result as the dependent variable. Sample object of research is the internal auditors of SPI in charge on the Java Island with a simple random sampling technique. The data used are the primary data derived from questionnaires and interviews and secondary data sourced from SPI reports and previous studies. To analyze the data using the descriptive analysis, test of data quality, test of classical assumptions and multiple linear regression analysis with a significance level of 5%. The result of simultaneous hypothesis tests indicate that the professionalism, ethics and organizational support do not have an influence on the forensic auditing result by sig score 0.06. While partial results show that only variable of professionalism that affects the outcome of the forensic auditing result with a value of sig 0.012. However, the variables of ethics and organizational support had no effect on the forensic auditing result by the value of sig 0.71 and 0.62. The coefficient of determination indicates the number of 0.098. This indicates that the variables of professionalism, ethics and organizational support are able to explain the forensic auditing result around 9.8% while the remaining 90.2% is explained by the other factors are not discussed in this study.

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