UI - Tesis (Membership) :: Kembali

UI - Tesis (Membership) :: Kembali

Peran audit internal dalam PT Hutama Karya Persero = The role of internal audit in PT Hutama Karya Persero / Anastasia Jessica

Nomor Panggil T-Pdf
Pengarang
Pengarang lain/Kontributor
Subjek
Penerbitan [Place of publication not identified]: [Publisher not identified], 2015
Program Studi
 Abstrak
[ABSTRAK
Tujuan penelitian ini adalah menganalisis peranan audit internal pada suatu Badan
Usaha Milik Negara (BUMN), apakah masih pada tahap sebagai pemeriksa
kesesuaian kegiatan perusahaan dengan peraturan, atau sudah berkembang
menjadi mitra bisnis manajemen yang dapat memberikan masukan untuk
meningkatkan sistem manajemen agar dapat menambahkan nilai perusahaan.
Penelitian dilakukan pada sebuah BUMN yang bergerak di bidang konstruksi, PT
Hutama Karya (Persero). Data-data yang digunakan adalah dokumen-dokumen
dan laporan-laporan penunjang kegiatan audit internal perusahaan, serta hasil
wawancara dengan auditor internal dan auditee. Hasil penelitian menyebutkan
bahwa peranan audit internal PT Hutama Karya masih cenderung berada pada
tahap sebagai pemeriksa kesesuaian dengan peraturan yang berlaku, tetapi sudah
mulai berkembang sedikit demi sedikit untuk menjadi mitra bisnis bagi
manajemen. Namun perkembangan ini masih belum efektif karena lingkup audit
yang terbatas pada pemeriksaan kesesuaian, serta kurangnya apresiasi auditee atas
keberadaan audit internal.


ABSTRACT
The objective of this research is to analyze the role of internal audit in a State-
Owned Enterprise (SOE), whether it?s still in the stage of evaluating the
company?s activity compliance to the regulations, or it?s already evolved to be a
business partner for management to help adding value for the company. This
research is done in a SOE which is in a construction field, PT Hutama Karya
(Persero). The data used in this research are documents and reports supporting the
activities of the company?s internal audit, as well as the result of interviews with
the internal auditors and auditees.The result of this research states that the role of
internal audit in PT Hutama Karya is still more to the role of evaluatiing the
company?s activity compared to the regulation, although it also has improved bit
by bit to be management?s business partner. This improvement is still not yet
being effective, since the scope of audit work is still limited to checking the
compliance to regulations, and the lack of appreciation from the auditee about the
existence of internal audit unit, The objective of this research is to analyze the role of internal audit in a State-
Owned Enterprise (SOE), whether it?s still in the stage of evaluating the
company?s activity compliance to the regulations, or it?s already evolved to be a
business partner for management to help adding value for the company. This
research is done in a SOE which is in a construction field, PT Hutama Karya
(Persero). The data used in this research are documents and reports supporting the
activities of the company?s internal audit, as well as the result of interviews with
the internal auditors and auditees.The result of this research states that the role of
internal audit in PT Hutama Karya is still more to the role of evaluatiing the
company?s activity compared to the regulation, although it also has improved bit
by bit to be management?s business partner. This improvement is still not yet
being effective, since the scope of audit work is still limited to checking the
compliance to regulations, and the lack of appreciation from the auditee about the
existence of internal audit unit]
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 Info Lainnya
Naskah Ringkas
Sumber Pengatalogan LibUI ind rda
Tipe Konten text
Tipe Media computer
Tipe Carrier online resource
Deskripsi Fisik xiii, 117 pages : illustration ; 28 cm + appendix
Catatan Bibliografi pages 90-92
Lembaga Pemilik Universitas Indonesia
Lokasi Perpustakaan UI, Lantai 3
  • Ketersediaan
  • Ulasan
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Nomor Panggil No. Barkod Ketersediaan
T-Pdf 15-17-194130373 TERSEDIA
Ulasan:
Tidak ada ulasan pada koleksi ini: 20415932
[ABSTRAK
Tujuan penelitian ini adalah menganalisis peranan audit internal pada suatu Badan
Usaha Milik Negara (BUMN), apakah masih pada tahap sebagai pemeriksa
kesesuaian kegiatan perusahaan dengan peraturan, atau sudah berkembang
menjadi mitra bisnis manajemen yang dapat memberikan masukan untuk
meningkatkan sistem manajemen agar dapat menambahkan nilai perusahaan.
Penelitian dilakukan pada sebuah BUMN yang bergerak di bidang konstruksi, PT
Hutama Karya (Persero). Data-data yang digunakan adalah dokumen-dokumen
dan laporan-laporan penunjang kegiatan audit internal perusahaan, serta hasil
wawancara dengan auditor internal dan auditee. Hasil penelitian menyebutkan
bahwa peranan audit internal PT Hutama Karya masih cenderung berada pada
tahap sebagai pemeriksa kesesuaian dengan peraturan yang berlaku, tetapi sudah
mulai berkembang sedikit demi sedikit untuk menjadi mitra bisnis bagi
manajemen. Namun perkembangan ini masih belum efektif karena lingkup audit
yang terbatas pada pemeriksaan kesesuaian, serta kurangnya apresiasi auditee atas
keberadaan audit internal.


ABSTRACT
The objective of this research is to analyze the role of internal audit in a State-
Owned Enterprise (SOE), whether it?s still in the stage of evaluating the
company?s activity compliance to the regulations, or it?s already evolved to be a
business partner for management to help adding value for the company. This
research is done in a SOE which is in a construction field, PT Hutama Karya
(Persero). The data used in this research are documents and reports supporting the
activities of the company?s internal audit, as well as the result of interviews with
the internal auditors and auditees.The result of this research states that the role of
internal audit in PT Hutama Karya is still more to the role of evaluatiing the
company?s activity compared to the regulation, although it also has improved bit
by bit to be management?s business partner. This improvement is still not yet
being effective, since the scope of audit work is still limited to checking the
compliance to regulations, and the lack of appreciation from the auditee about the
existence of internal audit unit, The objective of this research is to analyze the role of internal audit in a State-
Owned Enterprise (SOE), whether it?s still in the stage of evaluating the
company?s activity compliance to the regulations, or it?s already evolved to be a
business partner for management to help adding value for the company. This
research is done in a SOE which is in a construction field, PT Hutama Karya
(Persero). The data used in this research are documents and reports supporting the
activities of the company?s internal audit, as well as the result of interviews with
the internal auditors and auditees.The result of this research states that the role of
internal audit in PT Hutama Karya is still more to the role of evaluatiing the
company?s activity compared to the regulation, although it also has improved bit
by bit to be management?s business partner. This improvement is still not yet
being effective, since the scope of audit work is still limited to checking the
compliance to regulations, and the lack of appreciation from the auditee about the
existence of internal audit unit]