PENGARUH BUDAYA ORGANISASI DAN PERAN AUDIT INTERN TERHADAP KUALITAS PELAPORAN KEUANGAN (SURVEY PADA BPR SE-EKS KARESIDENAN PEKALONGAN)

Baihaqi Fanani, Mahben Jalil

Abstract


Penelitian ini bertujuan menganalisis dan menjelaskan kondisi budaya organisasi, peran audit intern dan kualitas pelaporan keuangan di BPR se-eks Karesidenan Pekalongan dan hubungan antara budaya organisasi dan peran audit intern BPR tersebut serta pengaruh kedua faktor tersebut terhadap kualitas pelaporan keuangan.Metode pengumpulan data dilakukan dengan menyusun daftar pertanyaan (kuesioner) kepada responden. Adapun metode analisis data untuk pengujian hipotesis dilakukan dengan model (teknik) persamaan struktural (Structural Equation Model/SEM). Hasil penelitian secara umum menolak hipotesis yang menyatakan terdapat hubungan antara budaya organisasi dan peran audit intern dan budaya organisasi dan peran audit intern berpengaruh terhadap kualitas pelaporan keuangan. Audit intern dan budaya organisasi terbukti tidak mempengaruhi kualitas pelaporan keuangan. Kedua faktor ini bukan merupakan unsur utama yang menyebabkan kuat atau lemahnya praktek pelaporan keuangan perusahaan, khususnya dikaitkan dengan unit analisis BPR yang ada di wilayah tertentu.

Keywords


budaya organisasi, peran audit internal, kualitas pelaporan keuangan

Full Text:

PDF

References


Al-Shetwi, M, Ramadili, S.M., Chowdury, T.H.S. dan Sori, Z.M. 2011. Impact of internal audit function (IAF) on financial reporting quality (FRQ): Evidence from Saudi Arabia. African Journal of Business Management. 5(27), hlm. 11189-11198.

Abdul Rahman, R dan Ali, F.H.M. 2006. Board, audit committee, culture and earnings management: Malaysian evidence. Managerial Auditing Journal. 21(7), hlm. 783-804.

Anis Chariri. (2008). Organizational Culture and Financial Reporting Practice in an Indonesian Insurance Company: Javanese Cultural Perspective. Working Peper. Diponegoro University.

Anis Chariri. 2009. Ethical Culture and Financial Reporting: Understanding Financial Reporting Practice within Javanese Perspective. Issues in Social and Environmental Accounting. Vol. 3, No. 1 June 2009. Pp. 45-65.

Braam, G dan van Beest, F. 2013. A Conceptually-Based Empirical Analysis on Quality Differences Between UK Annual Reports and US 10-K Reports. Journal of Modern Accounting and Auditing. 9(10). hlm. 1281-1301

Brown, A.D. 1995. Organisational culture. London: Pitman Publishing.

Gilaninia, S, M. G. Chegini dan E. M. Mohtasham. 2012. Financial Reporting Quality and Investment Efficiency of Iran. Interdisciplinary Journal of Contemporary Research in Business. Vol 4, No. 7, pp. 218-222.

Gil, Ester Gras, S. Marin-Hernandez, D.Garcia-Perez de Lema. 2012. Internal audit and financial reporting in the Spanish banking industry. Managerial Auditing Journal, Vol. 27, No. 8, pp.728 – 753.

Haniffa, R.M, dan Cooke, T.E. 2002. Culture, Corporate Governance and Disclosure in Malaysian Corporations. ABACUS. 38(3): 317-349.

Imam Ghozali. 2011. Aplikasi Analisis Multivariate dengan Program IBM SPSS 19. Semarang: BP Universitas Diponegoro.

Johl, S. K., S. K. Johl, N. Subramaniam dan B. Cooper, 2013. Internal audit function, board quality and financial reporting quality: evidence from Malaysia.Managerial Auditing Journal, Vol. 28 Iss: 9, pp.780 - 814

Jonas, Gregory J dan J. Blanchet. 2000. Assessing quality of financial reporting. Accounting Horizons. Vol. 14, No. 3, pp. 353-363.

Kardi, Jfi. 2012. Budaya Organisasi BPR : Perlu untuk Peningkatan Kinerja, Daya Saing dan Sustainability. http://forumbpr.blogspot.com/2012/07/budaya-organisasi-bpr-perlu-untuk.html.

Lyscom, D. 2014. Culture and The Role of Internal Audit. http://auditandrisk.org.uk/policy-blog/culture-and-the-role-of-internal-audit.

Mahdavikhou, M dan Khotanlou, M. 2011. The Impact of Professional Ethics on Financial Reporting Quality. Australian Journal of Basic and Applied Sciences, 5(11), hlm. 2092-2096.

Meihami, B., Varmaghani, Z., Meihami H. dan Khaledian, M. 2013. Professional Ethics; an Approach to Value Creation in Financial Reporting. International Letters of Social and Humanistic Sciences. 7, hlm. 33-42.

Moeljono. 2003. Budaya Korporat dan Keunggulan Korporasi. Jakarta: Penerbit Elex Media Komputindo-Kelompok Gramedia.

Pickett, K.H.S. 2011. The Essential Guide to Internal Auditing. Second Edition. John Wiley & Sons Ltd.

Robbins, Stephen P. 1996. Organizational Bahavior. Fifth Edition. New Jersey : Prentice Hall, Englewood Cliff.

Roufique. 2010. Review Ekstern terhadap Kinerja Satuan Kerja Audit Intern (SKAI) Bank Umum KEBUTUHAN atau KEWAJIBAN?http://roufique.wordpress.com/2010/02/16/review-ekstern-terhadap-kinerja-satuan-kerja-audit-intern-skai-bank-umum-kebutuhan-atau-kewajiban/

Schein, E. 1985. Organizational culture and leadership. San Francisco: Jossey-Bass

Sugiyono. 2007. Metode Penelitian Administasi. Bandung : Alfabeta

Prosiding Seminar NasionalPenelitian dan PKM Sosial, Ekonomi dan Humaniora

Surat Edaran Bank Indonesia No. 5/22/DPNP tanggal 29 September 2003 tentang Pedoman Standar Pengendalian Intern bagi Bank Umum.

The Institute of Internal Auditors (IIA). 2011.Definition of Internal Auditing, Code of Ethics International Standards for the Professional Practice of Internal Auditing

Van Beest, Ferdy. G. Braam dan S. Boelens. 2009. Quality of Financial Reporting: measuring qualitative characteristics. NiCE Working Paper 09-108. Radboud University Nijmegen.

Widarjono, A. 2010. Analisis Statistika. Multivariat Terapan. Yogyakarta: UPP STIM YKPN.

Wright, R. MacEwan. 2009. Internal Audit, Internal Control and Organizational Culture. Desertasi. School of Accounting, Faculty of Business and LawVictoria University