PENGARUH PROFESIONALISME INTERNAL AUDITOR DAN TINDAK LANJUT REKOMENDASI INTERNAL AUDITOR TERHADAP KUALITAS KREDIT (Studi kasus pada PT. Bank Negara Indonesia Tbk Kantor SKC se-Jawa Barat)
No Thumbnail Available
Date
2013-09-16
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Abstract
ABSTRAK
PENGARUH PROFESIONALISME INTERNAL AUDITOR DAN
TINDAK LANJUT REKOMENDASI INTERNAL AUDITOR
TERHADAP KUALITAS KREDIT
Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh Profesionalisme Internal Auditor dan Tindak Lanjut Rekomendasi Internal Auditor terhadap Kualitas Kredit baik secara parsial maupun secara simultan.
Penelitian ini menggunakan metode deskriptif-analisis dimana penelitian menggunakan data primer dan data sekunder pada 6 Kantor SKC Bank Negara Indonesia di Jawa Barat yaitu Bandung, Priangan, Purwakarta, Cirebon, Sukabumi, dan Tasikmalaya. Data yang digunakan adalah kuisioner kepada 6 Kepala SKC Bank Negara Indonesia di Jawa Barat, Satuan Pengendali Intern Bank Negara Indonesia di Jawa Barat dan juga nilai Non Performing Loan tahun 2012 pada 6 SKC Bank Negara Indonesia Jawa Barat. Pengolahan, analisis data, dan penetapan kesimpulan dibantu oleh software SPSS Statistics 17.0.
Hasil pengujian dengan menggunakan Path Analysis pada tingkat signifikansi 5% menunjukkan bahwa Profesionalisme Internal Auditor dan Tindak Lanjut Rekomendasi Internal Auditor berpengaruh signifikan terhadap Kualitas Kredit. Selain itu, Profesionalisme Internal Auditor dan Tindak Lanjut Rekomendasi Internal Auditor secara simultan berpengaruh signifikan terhadap Kualitas Kredit.
Kata Kunci : Profesionalisme Internal Auditor, Tindak Lanjut Rekomendasi Internal Auditor, Kualitas Kredit
 
ABSTRACT
THE INFLUENCE OF PROFESSIONALISM OF INTERNAL AUDITORS AND FOLLOW-UP RECOMMENDATIONS OF INTERNAL AUDITORS TO CREDIT QUALITY
This research is aimed to find the influence of professionalism of internal auditors and follow-up recommendations of internal auditors to credit quality either partially or simultaneously.
This research used descriptive-analythical method which research using primary data and secondary data on 6 office SKC Bank Negara Indonesia in West Java namely, Priangan, Purwakarta, Cirebon, Sukabumi, and Tasikmalaya. The data used are questionnaires to 6 Head SKC Bank Negara Indonesia in West Java, Internal Control Unit of Bank Negara Indonesia in West Java, and also the value of non-performing loans in 2012 at 6 SKC Bank Negara Indonesia in West Java. Processing, data analysis, and determination of the conclusions supported by SPSS Statistics 17.0 software.
The results using Path Analysis at the 5% significance level shows that professionalism of internal auditor and follow-up recommendation of internal auditor have the significant effect to credit quality. Beside, professionalism of internal auditor and follow-up recommendations of internal auditor have significant effect to credit quality simultaneously.
Keywords : Professionalism of Internal Auditor, Follow-Up Recommendation of Internal Auditor, Credit Quality.
Description
Keywords
Profesionalisme Internal Auditor, Tindak Lanjut Rekomendasi Internal Auditor, Kualitas Kredit