PENGARUH INDEPENDENSI, KOMPETENSI, DAN RUANG LINGKUP PEKERJAAN PENGAWAS INTERNAL TERHADAP EFEKTIVITAS SISTEM PENGENDALIAN INTERN BUM DESA SE-KECAMATAN KUBUTAMBAHAN KABUPATEN BULELENG

Authors

  • I Putu Agus Kirana Putra .
  • Nyoman Trisna Herawati, S.E.Ak., M.Pd. .
  • I Gusti Ayu Purnamawati, S.E., M.Si. Ak. .

DOI:

https://doi.org/10.23887/jimat.v8i2.13158

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh independensi, kompetensi, dan ruang lingkup pekejaan pengawas internal terhadap efektivitas sistem pengendalian intern BUM Desa Se-Kecamatan Kubutambahan Kabupaten Buleleng. Penelitian ini menggunakan rancangan dekskriptif kuantitatif. Sampel penelitian berjumlah 54 orang. Populasi yang digunakan adalah BUM Desa yang ada di Kecamatan Kubutambahan Kabupaten Buleleng. Teknik pengambilan sampel pada penelitian ini menggunakan teknik sampel jenuh, dengan responden yaitu pihak yang mengetahui tugas dan wewenang serta fungsi di BUM Desa di Kecamatan Kubutambahan. Sumber data yang digunakan adalah data primer. Data diperoleh dari penyebaran kuesioner kepada responden di masing-masing BUM Desa dengan dua tahap penyebaran. Teknik analisis data menggunakan analisis regresi berganda berbantuan program SPSS versi 17. Hasil penelitian menunjukkan bahwa: independensi, kompetensi dan ruang lingkup pekerjaan pengawas internal berpangaruh positif dan signifikan secara parsial terhadap efektivitas sistem pengendalian intern BUM Desa Se-Kecamatan Kubutambahan Kabupaten Buleleng.
Kata Kunci : independensi, kompetensi, sistem pengendalian intern

This study aimedat determining the effect of independence, competence, and workingscope of internal supervisor on effectiveness of internal control system on village-owned interprice in Kubutambahan Subdistrict, Buleleng Regency. This research used descriptive quantitative design. The sample of this research was 54 people. The population used was all village-owned interprice in Kubutambahan Subdistrict, Buleleng Regency. The sampling technique in this research was saturated sample technique, in which the respondentswere the parties who know the duty, authority, and function in the village-owned interprice in Kubutambahan Subdistrict. Data source used was primary data. Data were obtained from questionnaires from respondents in each village-owned interprice with two stages of dissemination. Data analysis technique used was multiple regression analysis assisted by SPSS program version 17. The results showed that: independence, competence, and job scope of internal supervisorpartially had positive and significant effect to the effectiveness of internal control system on the village-owned interprice in Kubutambahan Subdistrict, Buleleng Regency.
keyword : independence, competence, internal control system

Published

2018-02-05

Issue

Section

Articles