EVALUASI PROGRAM PENINGKATAN KAPABILITAS INTERNAL AUDITOR PADA PT. PERKEBUNAN NUSANTARA III (HOLDING)

GATOT DARMASTO, . (2020) EVALUASI PROGRAM PENINGKATAN KAPABILITAS INTERNAL AUDITOR PADA PT. PERKEBUNAN NUSANTARA III (HOLDING). Doktor thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

ABSTRAK Penelitian ini bertujuan menganalisis program peningkatan kapabilitas auditor internal yang dilakukan oleh PTPN III (Holding) dalam rangka mendorong peningkatan kinerja dan nilai tambah bagi perusahaan. Penelitian ini merupakan penelitian kualitatif menggunakan metode penelitian deskriptif dengan mengkombinasikan Metode Evaluasi Kesenjangan (Discrepancy Evaluation Model - DEM) dan Metode Evaluasi Kapabilitas Audit Internal (Internal Audit Capability Model - IACM). DEM digunakan untuk melihat adanya kesesuaian atau kesejangan (gap) pelaksanaan program peningkatan kapabilitas auditor internal dengan standar (kriteria atau ukuran) yang telah dikembangkan berdasarkan konsep IACM. Hasil penelitian menunjukkan bahwa 1) Level kapabilitas SPI PTPN (holding) masih berada pada posisi menuju Level 2 penuh (Infrastructure); 2) SPI perlu meningkatkan kompetensinya dalam menyusun Risk Based Audit Planing; 3) SPI seharusnya kapabel/kompeten sebagai audit internal sehingga memberikan nilai tambah bagi organisasi; 4) SPI perlu lebih intens dalam melakukan praktik profesional; dan 5) SPI perlu lebih intens dalam hal: menyediakan informasi kinerja yang dibutuhkan perusahaan. Hasil penelitian memberikan manfaat secara teoritis maupun praktis bagi SPI PTPN III pada khususnya dan bagi pengembangan kajian ilmu manajemen sumber daya manusia, khususnya evaluasi terhadap program peningkatan kapabilitas auditor internal di Indonesia. Kebaruan penelitian (state of art) berupa kerangka konseptual yang menggabungkan konsep model kapabilitas audit internal (IACM) dengan Model Evaluasi Kesenjangan, dengan nama Model GADAR IACM-DEM. *********** ABSTRACT This study aims to analyze the internal audit capability improvement program at PTPN III (Holding) that was conducted to add value and improve organizational performance. This study is a qualitative study using a descriptive research method that combines Discrepancy Evaluation Model (DEM) and Internal Audit Capability Model (IACM). DEM is used to identify the extent to which the implementation of internal audit capability improvement program conforms with the criteria set out in the IACM. This study shows that: 1) PTPN III’s internal audit function (IAF) has achieved a Capability Level 2; 2) Internal Audit Function (IAF) needs to increase its competence in preparing Risk Based Audit Planing; 3) Internal Audit Function (IAF) should be capable/competent as internal audit so as to provide added value to the organization; 4) Internal Audit Function (IAF) needs to be more intense in conducting professional practice; and 5) Internal Audit Function (IAF) needs to be more intense in terms of: providing performance information needed by the company. The results of this study provided a practical understanding for practitioners, particularly those at PTPN III’s IAF, who wish to improve IA capability. In addition, the results of this study provided theoretical benefits and contribute to the development of Human Resource Management studies, specifically in evaluating the internal audit capability improvement program in Indonesia. The state of art of this study is a conceptual framework that combines the internal audit capability model (IACM) with the Gap Evaluation Model, which we call the GADAR IACM-DEM Model.

Item Type:	Thesis (Doktor)
Additional Information:	1). Prof. Dr. Mahmuddin Yasin, MBA ; 2). Prof. Dr. Hamidah, SE., M.Si.
Subjects:	Manajemen > Manajemen Kantor, Organisasi Manajemen > Manajemen Sumber Daya Manusia
Divisions:	PASCASARJANA > S3 Ilmu Manajemen
Depositing User:	Users 2754 not found.
Date Deposited:	02 May 2020 13:10
Last Modified:	02 May 2020 13:10
URI:	http://repository.unj.ac.id/id/eprint/7103

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