Pengaruh Independensi, Motivasi, Pengalaman Kerja dan Keahlian Profesional Badan Pengawas Terhadap Efektivitas Penerapan Pengendalian Intern Lembaga Perkreditan Desa (LPD) Di Kecamatan Kuta Selatan Kabupaten Badung

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh independensi, motivasi, pengalaman kerja dan keahlian profesional badan pengawas terhadap efektivitas pengendalian intern Lembaga Perkreditan Desa (LPD). Penelitian ini dilakukan pada LPD di Kecamatan Kuta Selatan Kabupaten Badung. Penelitian ini merupakan penelitian Kuantitatif, yang menggunakan data primer berupa kuesioner untuk menghimpun data. Populasi dalam penelitian ini adalah seluruh Lembaga Perkreditan Desa (LPD) di Kuta Selatan yang berjumlah 9 LPD. Pengambilan sampel dilakukan dengan metode sensus. Kuesioner yang disebarkan sebanyak 36 dan yang diolah adalah 36 kuesioner. Teknik analisis data menggunakan analisis regresi linear berganda dengan bantuan program SPSS versi 19.00 Hasil penelitian menunjukkan bahwa (1) independensi berpengaruh positif dan signifikan terhadap pengendalian intern, (2) motivasi berpengaruh positif dan signifikan terhadap pengendalian intern, (3) pengalaman kerja berpengaruh positif dan signifikan terhadap pengendalian intern, (4) keahlian profesional berpengaruh positif dan signifikan terhadap pengendalian intern, (5) independensi, motivasi, pengalaman kerja dan keahlian profesional secara simultan berpengaruh signifikan terhadap pengendalian intern.
Kata Kunci : Independensi, Motivasi, Pengalaman Kerja, Keahlian Profesional, Pengendalian Intern

This study was aimed at identifying the impact of independence, motivation, working experience and professional expertise of the board of controllers on the effectiveness of the internal control of the Village Credit Union ‘Lembaga Perkreditan Desa (LPD)’. This study was conducted at the LPD at South Kuta District, Badung Regency. This present study is a quantitative one. Primary data, which were obtained through questionnaire, were used. The population of the study included all the LPDs located at South Kuta District, totaling 9. The sample was taken using census method. The questionnaire distributed and processed totaled 36. The data were analyzed using multiple linear regression analysis supported with SPSS program version 19.00. The result of the study showed that (1) independence positively and significantly affected the internal control; (2) motivation positively and significantly affected the internal control; (3) working experience positively and significantly affected the internal control; (4) professional expertise positively and significantly affected the internal control; (5) independence, motivation, working experience and professional expertise simultaneously significantly affected the internal control.
keyword : Independence, Motivation, Working Experience, Professional Expertise, Internal Control