PENGARUH KOMPETENSI AUDITOR INTERNAL DAN KUALITAS JASA AUDIT INTERNAL TERHADAP EFEKTIVITAS PENGENDALIAN INTERN DAN PERWUJUDAN GOOD CORPORATE GOVERNANCE (GCG) (Studi Empiris Pada Hotel di Kawasan Lovina, Kabupaten Buleleng)

Abstrak

Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi auditor internal dan kualitas jasa audit internal terhadap efektivitas pengendalian intern dan perwujudan good corporate governance. Hotel – hotel di kawasan Lovina Kabupaten Buleleng menjadi lokasi penelitian ini. Sampel yang digunakan dalam penelitian ini adalah pegawai bagian akuntansi. Data yang digunakan adalah data primer yang diperoleh dari responden melalui penyebaran kuesioner. Selanjutnya untuk pengujian data dilakukan uji validitas, uji reliabilitas dan pengujian hipotesis. Data yang diperoleh kemudian dilakukan analisis regresi linier berganda antara variabel independen dengan variabel dependen baik secara simultan maupun secara parsial. Berdasarkan hasil analisis menunjukkan bahwa, (1) kompetensi auditor internal mempunyai pengaruh positif terhadap efektivitas pengendalian intern, (2) kualitas jasa auditor internal mempunyai pengaruh positif terhadap efektivitas pengendalian intern, (3) kompetensi auditor internal dan kualitas jasa auditor internal secara simultan berpengaruh terhadap efektivitas pengendalian intern, (4) kompetensi auditor internal mempunyai pengaruh positif terhadap perwujudan good corporate governance, (5) kualitas jasa auditor internal mempunyai pengaruh positif terhadap perwujudan good corporate governance, (6) kompetensi auditor internal dan kualitas jasa auditor internal secara simultan berpengaruh terhadap perwujudan good corporate governance.
Kata Kunci : kompetensi auditor internal, kualitas jasa audit internal, efektivitas pengendalian intern,perwujudan good corporate governance.

The study aimed to find out the effect of internal auditor competency and internal auditing service on the effectiveness of internal control and the realization of good corporate governance(GCG). The study took place at several hotels located around Lovina areas. The samples consisted of all the hotel staff in accounting section. The primary data were obtained by using questionnaires. The analysis was made in terms of validity, reliability and hypothesis testing, which then followed by analyzing based on multiple linear regressions between independent and dependent variables, both simultaneously as well as partially. The results of the study indicated that (1) the internal auditor competency had a positive effect on the effectiveness of internalof control, (2)the quality of internal auditing servicehad a positive effect on the effectiveness of internalof control, (3) the internal auditor competency and the quality of internal auditing service had a positive simultaneous effect on the effectiveness of internalof control, (4) the internal auditor competency had a positive effect on therealization of good corporate governance(GCG), (5)the quality of internal auditing service had a positive effect onthe realization of good corporate governance(GCG), (6) the internal auditor competency and the quality of internal auditing service had a positive simultaneous effect on therealization of good corporate governance(GCG).
keyword : internal auditor competency, internal auditing service, the effectiveness of internal control, the realization of good corporate governance.