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"Tesis ini membahas tentang Pengaruh Perilaku dan Independensi Auditor Internal terhadap Kualitas Hasil Audit (studi empiris pada Inspektorat Jenderal Departemen Agama). Penelitian ini adalah penelitian kuantitatif yang dilakukan dengan teknik pengumpulan data dari literatur dan kuisioner. Data penelitian dianalisa berdasarkan uji validitas, uji realibilitas, uji asumsi klasik dan uji hipotesis dengan menggunakan Program SPSS versi 17. Hasil analisa dari pengujian hipotesis menunjukkan bahwa kualitas hasil audit dipengaruhi secara signifikan oleh perilaku dan independensi auditor internal. Berdasarkan hasil pengujian hipotesis baik secara parsial maupun bersama-sama maka diketahui bahwa kontribusi dari masing-masing variabel independen terhadap kualitas hasil audit adalah perilaku sebesar 39,20% dan independensi sebesar 13,9%, sedangkan kontribusi secara bersama-sama perilaku dan independensi adalah 39,70%. Selain itu pengujian juga dilakukan terhadap masing-masing indikator tersebut untuk mengetahui besarnya pengaruh yang dapat diberikan terhadap kualitas hasil audit dan kategori dari indikator-indikator itu sendiri Hasil pengujian menunjukkan bahwa indikator kerahasiaan mendapat persentase paling tinggi yaitu 39,2% dan indikator lainnya yaitu objektivitas 25,8%, kompetensi 28,5% dan integritas 5,4%. Untuk mengetahui kategori dari indikator-indikator tersebut adalah kerahasiaan termasuk dalam kategori kuat, sedangkan indikator integritas termasuk kategori rendah/lemah serta indikator objektivitas dan kompetensi termasuk kategori sedang. Hubungan kedua variabel dependen dengan variabel independen adalah bersifat searah dikarenakan nilai konstanta dan koefisien regresi yang diperoleh bernilai positif yang menandakan adanya hubungan yang searah. Hal ini menunjukkan bahwa semakin meningkatnya perilaku dan independensi auditor maka kualitas hasil audit akan lebih baik.

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The study is examines the effect of ethics and independence of Internal Auditor influence the Quality of Audit (case study at Inspectorate General of Ministry of Religion). Data of the study was obtained from auditor who work at Inspectorate General of Ministry of Religion. The study is quantitave research and the resources data from literature and questioner. Data is analized with validity test, realibility test, classic asumsi test and mu~tiple regression test by using SPSS Program version 17. Results of the study indicates that quality of audit will effected by ethics and independence of internal auditor. The result of linear and multiple regression shows that the contribute of each ethics and independence for the quality of audit is ethic 39,20% and independence 13.90%. The contribute both ethics and independence for the quality of audit is 39,70%. Beside that, the study is examines from each indicators of ethics to know how big the influence of the indicators to quality of audit and to know the category from each of the indicators. From the results show that confidentiality has the highest precentage is 39,20% and has strong category than the others. It means that confidentiality has more strong influence quality of audit than others. Beside that, both dependen and independen variabel have one way association because they have positive coeffisien regression. It means that more better auditor's ethics and independence can make quality of audit more better."

"Latar belakang penelitian ini adalah belum adanya bagian pemasaran di manajemen RSGM terutama di Klinik Spesialis Orthodonti pada tahun 2005-2007. Belum optimalnya kegiatan pemasaran menjadi salah satu penyebab terjadinya masalah tersebut. Oleh karena itu penelitian melakukan analisa pada manajemen pemasaran, promosi, audit pemasaran, serta hasil audit.Tujuan dari penelitian ini adalah diketahuinya kekuatan dan kelemahan dari kegiatan pemasaran di Klinik Spesia!is Orthodonti tahun 2005-2007 sehingga dari hasi! penelitian ini peneliti dapat memberikan rekomendasi untuk meningkatkan kegiatan pemasaran.Penelitian ini dilakukan dengan wawancara mendalam kepada pihak manajemen RSGM Trisakti dan membagikan kuesioner kepada dokter residensi S2 Orthodonti di Klinik Spesialis Orthodonti Untuk pengolahan data dilakukan secara kualitatif, sedangkan untuk data kuesioner dikelompokkan secara persentase yang kemudian pengolahan data secara kualitatif sebagai pendukung data kualita1if.Dari hasil penelitian yang diperoleh bahwa program pemasaran di Klinik Spesialis Orthodontio ini sudah ada tapi penerapan secara profesional belum sehingga tidak optimal,selain itu peneliti juga menemukan belum adanya anggaran biaya khusus untuk kegiatan pemasaran Hap tahunnya,serta tidak adanya bag ian khusus pemasaran dalam manajemen RSGM yang mana dala.m hal in1 organisasi pemasaran, Pada promosi Klinik Spesia.lis Orthodonti ini sudah berjalan tapi masih terbatas pada leatlet dan pemasaran dad mulut kc muhH hul ini tidak terlepas dar:i kaitannya dengan keterbatasan biaya dan kebijakan pemasaran yang ada di rumah sakit.Setelah dilakukan audit pada kedua faktor yaitu manajemen pemasaran dan promosi maka: dapat diketahui KIinik Spesialis Orthodonti ini memiliki kekuatan sebagai produk yang sudah punya segmen pasar sendiri dan keiemahannya belum adanya bagian pemasaran dan keterbatasan biaya untuk kegiatan pemasaran yang menyebabakan pemasaran di Klinik Spesialis Orthodonti ini belum optimal.Berdasarkan hasil penelitian tersebut maka KUnik Spesialis Orthodonti ini sem pihak manajemen RSGM hams lebih aktif lagi dalam memasarkan produknya,mengingat Ktinik Spesialis Orthodonti ini memiliki potensi yang sangat besar, karena itu bagian pemasaran datum manajemen inmi sangat diperlukan agar dapat mcnyusun perencanaan pemasarun yang matang untuk dapat rnencapai target yang diinginkan.

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The background of this research is there is no marketing department in RSGM management especially in Clinic Specialist of Orthodonti in the year 2005·2007. The activity of marketing which is not optimal become one of the cause of the problem. Therefore researcher analyse at marketing management, promotion, make an audit of marketing, and also result of audit.Intention of this research is known the strength and weakness of the marketing activity in Clinic Specialist of Orthodonti Year 2005-2007 and from this research result researcher giving the recommendation to improve the marketing activity. This research process is with circumstantial interview to tbe management of RSGM Trisakti and kuesioner to doctor of residensi S2 Orthodonti in Clinic Specialist of Orthodonti. For data processing by qualitative, and for the data of kuesioner grouped by persentase which later:then data processing qualitative as supporter of data qualitative.From obtained research resull faund that marketing progrnm in Clinic Specialist of Orthodontic are already exsist but applying professionally therefor not optimal, researcher also find there is no special budget for the ma.rketing activity every year, and because of none marketing department in management of RSGM which in this case marketing organization. Clinic Specialist promotion of Orthodonti this have walked but still limited with leaflet and mouth to mouth marketing. this problem bearing with limitation of expense and policy of marketing in hospital.After make an audit of both factor that is marketing management and promotion known that Clinic Specialist of Orthodonti have the strenght as product which have had market segment and the weakness of there is no part of marketing and limitation of expense for the activity of marketing which was marketing activity in Clinic Specialist of Orthodonti this not yet optimal.Base to the research result Clinic Specialist of Ortbodonti and also management of RSGM have to be more active in marketing activity and also promoted Clinic Specialist as a number one product, knowing of the Orthodonti have very big potency, in consequence part of marketing in management of RSGM are needed, so can compile planning of matured marketing to be able to reach wanted goals."

"[Penelitian ini bertujuan untuk menganalisis pengaruh karakteristik pemerintahdaerah serta temuan audit terhadap tingkat pengungkapan wajib LaporanKeuangan Pemerintah Daerah (LKPD). Penelitian ini menggunakan metode fixedeffect balanced panel dengan jumlah sampel sebanyak 1167 LKPDKabupaten/Kota di Indonesia tahun 2011-2013. Rata-rata tingkat pengungkapanLKPD tahun 2011-2013 adalah sebesar 64,51% yang tergolong masih cukuprendah. Hasil penelitian ini menemukan bahwa karakteristik pemerintah daerahyang terdiri dari umur administratif pemerintah daerah dan kekayaan pemerintahdaerah berpengaruh positif terhadap tingkat pengungkapan LKPD. Untuk temuanaudit dengan metode lag effect yang terdiri dari tingkat penyimpangan keuangandan jumlah temuan audit atas kelemahan sistem pengendalian internal memilikipengaruh negatif terhadap tingkat pengungkapan LKPD. Populasi, diferensiasifungsional, dan jumlah temuan audit atas ketidakpatuhan perundang-undangantidak mempunyai pengaruh terhadap tingkat pengungkapan LKPD.;This research aims to analyze the effect of Local Government characteristic andaudit findings on financial statement disclosure. This research used fixed effectbalanced panel method with sample total is 1167 financial statement of LocalGovernments District/City for 2011-2013. The average of Local Governmentfinancial statement disclosure level is 64,51% that is quite low. This result of thisstudy shows that administrative age and wealth of the local government havepositive significant effect on the local government financial statement disclosure.Audit findings with lag effect method consist of the level of financial irregularitiesand internal controls system have negative significant effect on the localgovernment financial statement dislosure. Population, functional differentiationand constitution have no effect on the local government financial statementdisclosure.;This research aims to analyze the effect of Local Government characteristic andaudit findings on financial statement disclosure. This research used fixed effectbalanced panel method with sample total is 1167 financial statement of LocalGovernments District/City for 2011-2013. The average of Local Governmentfinancial statement disclosure level is 64,51% that is quite low. This result of thisstudy shows that administrative age and wealth of the local government havepositive significant effect on the local government financial statement disclosure.Audit findings with lag effect method consist of the level of financial irregularitiesand internal controls system have negative significant effect on the localgovernment financial statement dislosure. Population, functional differentiationand constitution have no effect on the local government financial statementdisclosure.;This research aims to analyze the effect of Local Government characteristic andaudit findings on financial statement disclosure. This research used fixed effectbalanced panel method with sample total is 1167 financial statement of LocalGovernments District/City for 2011-2013. The average of Local Governmentfinancial statement disclosure level is 64,51% that is quite low. This result of thisstudy shows that administrative age and wealth of the local government havepositive significant effect on the local government financial statement disclosure.Audit findings with lag effect method consist of the level of financial irregularitiesand internal controls system have negative significant effect on the localgovernment financial statement dislosure. Population, functional differentiationand constitution have no effect on the local government financial statementdisclosure.;This research aims to analyze the effect of Local Government characteristic andaudit findings on financial statement disclosure. This research used fixed effectbalanced panel method with sample total is 1167 financial statement of LocalGovernments District/City for 2011-2013. The average of Local Governmentfinancial statement disclosure level is 64,51% that is quite low. This result of thisstudy shows that administrative age and wealth of the local government havepositive significant effect on the local government financial statement disclosure.Audit findings with lag effect method consist of the level of financial irregularitiesand internal controls system have negative significant effect on the localgovernment financial statement dislosure. Population, functional differentiationand constitution have no effect on the local government financial statementdisclosure.;This research aims to analyze the effect of Local Government characteristic andaudit findings on financial statement disclosure. This research used fixed effectbalanced panel method with sample total is 1167 financial statement of LocalGovernments District/City for 2011-2013. The average of Local Governmentfinancial statement disclosure level is 64,51% that is quite low. This result of thisstudy shows that administrative age and wealth of the local government havepositive significant effect on the local government financial statement disclosure.Audit findings with lag effect method consist of the level of financial irregularitiesand internal controls system have negative significant effect on the localgovernment financial statement dislosure. Population, functional differentiationand constitution have no effect on the local government financial statementdisclosure., This research aims to analyze the effect of Local Government characteristic andaudit findings on financial statement disclosure. This research used fixed effectbalanced panel method with sample total is 1167 financial statement of LocalGovernments District/City for 2011-2013. The average of Local Governmentfinancial statement disclosure level is 64,51% that is quite low. This result of thisstudy shows that administrative age and wealth of the local government havepositive significant effect on the local government financial statement disclosure.Audit findings with lag effect method consist of the level of financial irregularitiesand internal controls system have negative significant effect on the localgovernment financial statement dislosure. Population, functional differentiationand constitution have no effect on the local government financial statementdisclosure.]"

"Laporan Magang ini membahas mengenai rangkaian pelaporan audit internal pada PT. BBB dari tahap penilaian hasil audit hingga pembuatan Ringkasan Eksekutif berdasarkan standar dari IIA. Evaluasi dalam penelitian ini meliputi metode penilaian hasil audit, penilaian akhir setelah pihak yang diaudit mengimplementasi rekomendasi audit, serta analisis terhadap data pada CAR (Corrective Action Report) untuk pembuatan Ringkasan Eksekutif. Audit internal PT. BBB telah melaksanakan prosedur auditnya sesuai berdasarkan standar dari IIA.

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This Internship Report discuss about PT. BBB Internal Audit Report series from scoring for audit result to construction of Internal Audit Executive Summary based on IIA standard. The evaluation in this Report covers audit result scoring methods, final scoring after auditee implemented audit recommendation, and analysis of data on CAR

(Corrective Action Report) for constructing Executive Summary. Internal Audit in PT. BBB has carried out the audit procedure according to IIA standard."

"ABSTRAK<>br>Laporan magang ini membahas tentang proses tindak lanjut hasil audit Inspektorat Jenderal Kementerian Perhubungan dan hasil pemeriksaan Badan Pemeriksa Keuangan Republik Indonesia terkait kerugian Negara. Proses ini mengacu kepada Peraturan Menteri 91 Tahun 2015 tentang Tata Cara Tetap Pengawasan di Lingkungan Kementerian Perhubungan, Peraturan Inspektur Jenderal No. SK/79/KP.801/ITJEN-2014 tentang Petunjuk Pengolahan dan Pemantauan Tindak Lanjut LHA di Lingkungan Kementerian Perhubungan, Undang-Undang No. 15 Tahun 2006 tentang Badan Pemeriksa Keuangan Republik Indonesia BPK RI , dan Undang-Undang No. 15 Tahun 2014 tentang Pemeriksaan Pengelolaan dan Tanggung Jawab Keuangan Negara. Berdasarkan Ikhtisar Hasil Pemeriksaan Semester IHPS I BPK RI Tahun 2016, Inspektorat Jenderal Kementerian Perhubungan telah melakukan tindak lanjut 100 .

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ABSTRACT<>br>This internship report explains the follow up process of Audit recommendation regarding public losses in Inspectorate of Ministry of Transportation. This processs referred to Peraturan Menteri 91 Tahun 2015 tentang Tata Cara Tetap Pengawasan di Lingkungan Kementerian Perhubungan, Peraturan Inspektur Jenderal No. SK 79 KP.801 ITJEN 2014 tentang Petunjuk Pengolahan dan Pemantauan Tindak Lanjut LHA di Lingkungan Kementerian Perhubungan, Undang Undang No. 15 Tahun 2006 tentang Badan Pemeriksa Keuangan Republik Indonesia BPK RI , dan Undang Undang No. 15 Tahun 2014 tentang Pemeriksaan Pengelolaan dan Tanggung Jawab Keuangan Negara. According to Ikhtisar Hasil Pemeriksaan Semester IHPS I BPK RI Tahun 2016, Inspectorate of Ministry of Transportation has been followed up all the recommandations 100 ."

"Penelitian ini bertujuan untuk mengetahui kesesuaian implementasi Standar IPPF 2400 Komunikasi Hasil Penugasan di Bank X dengan praktik profesional dalam standar internasional audit internal. Penelitian ini menggunakan metode kualitatif dengan desain deskriptif. Hasil penelitian ini menyimpulkan bahwa penerapan IPPF 2400 masih belum secara penuh dan kualitas penugasan audit internal terkait LHA belum optimal sesuai standar audit IIA. Penerapan IPPF 2400 tersebut masih memiliki kekurangan terutama dalam pedoman yang diterapkan, proses review QA, dan pemahaman terhadap pedoman yang berlaku bagi tim audit. Kondisi tersebut menyebabkan kualitas penugasan tim audit internal Bank X masih belum optimal dan tidak memenuhi keseluruhan standar audit.

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This research aims to determine the suitability implementation of IPPF Standard 2400 about Communicating Results in Bank X with professional practices in international standards of internal audit. This research used a qualitative method with descriptive design. The results of this research concluded that the implementation of IPPF 2400 is still partially conform and the quality of internal audit assignment related to internal audit report is not working optimally according to IIA standard. The implementation of the IPPF 2400 still has lacks, especially in the guidelines implemented, QA review process, and an understanding of the guidelines applicable to the audit team. This condition causes the quality of internal audit in Bank X is not working optimally and does not meet the overall audit standard."

"[ABSTRAKTujuan penelitian ini adalah melakukan perancangan Sistem Informasi Telaahuntuk memantau proses telaah laporan hasil audit yang diterbitkan olehPerwakilan BPKP pada Deputi Bidang Investigasi BPKP. Penelitian ini adalahpenelitian kualitatif deskriptif. Hasil penelitian menyimpulkan bahwa perludirancang dan diterapkan Sistem Informasi Telaah (review) yang dapatmelaksanakan fungsi pemantauan atas proses telaah laporan hasil auditinvestigasi, laporan hasil audit penghitungan kerugian keuangan negara, laporanhasil audit klaim, dan laporan hasil audit penyesuaian harga secara cepat danakurat.

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ABSTRACTThe purpose of this research is to design Review Information System to monitorthe process of review of audit reports issued by the BPKP representative in DeputiBidang Investigasi BPKP. This research is descriptive qualitative research. Theresearch concludes that need to be designed and implemented Review InformationSystems that can carry out the monitoring function on the review process of auditreport of investigative, audit report of the calculation of financial state losses,audit report of claims, and audit report of price adjustments quickly andaccurately, The purpose of this research is to design Review Information System to monitorthe process of review of audit reports issued by the BPKP representative in DeputiBidang Investigasi BPKP. This research is descriptive qualitative research. Theresearch concludes that need to be designed and implemented Review InformationSystems that can carry out the monitoring function on the review process of auditreport of investigative, audit report of the calculation of financial state losses,audit report of claims, and audit report of price adjustments quickly andaccurately]"

"ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh pemilihan auditee, kompetensi, dan independensi auditor terhadap kualitas audit kepabeanan. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan metode estimasi generalized least square pada structural equation modeling dengan aplikasi IBM SPSS AMOS versi 22. Hasil penelitian menunjukkan bahwa independensi auditor berpengaruh positif terhadap kualitas audit kepabeanan, namun perlu perbaikan mekanisme pemberian kompensasi kinerja kontinjen. Pemilihan auditee tidak berpengaruh terhadap kualitas audit kepabeanan, dan perlu pengembangan model prediksi hasil audit yang lebih baik. Kompetensi auditor tidak berpengaruh terhadap kualitas audit kepabeanan dan perlu tindakan segera terhadap gejala kelelahan

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ABSTRACTThe objective of this study is to examine the effect of auditee selection, auditor competence and independence on the customs audit quality. It is a quantitative study using generalized least squares estimation methods on structural equation modeling with IBM SPSS AMOS version 22. The results of this study indicate that auditor independence has a positive effects on customs audit quality, but it needs improvement on the mechanism of contigent performance reward. The auditee selection has no effects on customs audit quality therefore it is important to develop a better predictive audit result. Moreover, auditor competence also has no effects on customs audit quality, it has to take a necessary action against the symptoms of fatigue."