DETERMINASI INDEPENDENSI, KEMAMPUAN PROFESIONAL DAN RUANG LINGKUP AUDIT INTERN TERHADAP EFEKTIVITAS AUDIT INTERN PADA LPD BINAAN PLPDK MENGWI

Abstract

Effectiveness of internal audit can be determined by the independent factors,professional ability factors and the scope of internal audit which have to be owned byan internal auditor. Empirically, these three factors can not been able to show a direct result. There for it is necessary to do further research on the LPD’s that fostered by PLPDK Mengwi. The purpose of this research is to find out what kind of indicators as the forming of factors independent, professional ability, the scope of internal audit and effectiveness of internal audit as well as to know the determination of ndependent, professional ability and scope of internal audit effectiveness of internal audit toward the of internal audit at the LPD’s that fostered by PLPDK Mengwi. This research uses qualitative and quantitative data and the data collection is done by interview, questionnaires and observation techniques. Then the data is analyzed by using Structural Equation Model (SEM). The results are as follows: 1). The independent factor is formed by indicator : the internal auditor is not the head of LPD, the internal auditor is not part of the LPD’s management and the internal auditor conduct the investigation objectively; 2) The professional ability factor is ormed by indicator: auditor internal which have the ability and knowledge in the field of finance and banking, the internal auditor has the ability and knowledge in the field of audit, internal auditor conducts the development of expertise and audits technic also the auditor can maintain good relations with the auditee ; 3). the scope of internal audit factor is formed by indicator: accounting systems reliability examination, operational procedures and the activities in the Organization, examine the asset protection, control of deposit procedures and savings from the public control of credit collectability, procedures for the granting of credit to clients and control the implementation of the LPD activities; 4). The effectiveness of internal audit factor is formed by indicators: support which is continuously carried out by the management, the internal auditor has sufficient individual ability and has mindset which appropriate with management's desire; 5). The increasemet of independent factor will increase the effectiveness of internal audit factor; 6). The increasemet of the professional ability factor will increase the effectiveness of internal audit factor; 7). The increasemet of the scope of internal audit factor will decrease the effectiveness of internal audit factor.

Key Word: independent, the professional ability, the scope of internal audit and effectiveness of internal audit