Pengaruh Audit Internal Terhadap Kualitas Pelaporan Keuangan

Ade Suherman

Abstract


Abstract.

The purpose of this study was to determine the implementation of internal audit in Banjar City Hospital, to determine the quality of financial reporting in Banjar City Hospital, and to determine the effect of internal audit on financial reporting quality in Banjar City Hospital. This research is based on the information that the results of the audit conducted by the Banjar city inspectorate on the financial reporting of Banjar City Hospital received a Fair With Exception (WDP) opinion. This shows that the implementation of internal audit and financial reporting quality in Banjar City Hospital is not maximal. This study uses descriptive research methods, while the popoulation in this study is the Internal Supervisory Unit (SPI) and the Finance Department, which includes the Head of the Finance Department and its sub-sub, totaling 16 people. Because the population is less than 100, the entire population is used as the research sample. The data analysis method used in this study is the quantitative analysis method, in which to achieve the objective of the research is to analyze the effect of internal audit on financial reporting quality by using simple regression analysis. The results of the study show that the implementation of internal audits and financial reporting quality in Banjar City Hospital is very good. In line with the hypothesis and previous research, the results of testing in Banjar City Hospital show that there is a significant effect of internal audit on financial reporting quality.

Keywords. internal audit; financial reporting quality.

 

Abstrak

Tujuan dari penelitian ini adalah untuk mengetahui pelaksanaan audit internal di RSUD Kota Banjar, untuk mengetahui kualitas pelaporan keuangan di RSUD Kota Banjar, dan untuk mengetahui pengaruh audit internal terhadap kualitas pelaporan keuangan di RSUD Kota Banjar. Penelitian ini didasarkan adanya informasi bahwa hasil audit yang dilakukan oleh inspektorat kota banjar terhadap pelaporan keuangan RSUD Kota Banjar mendapatkan opini Wajar Dengan Pengecualian (WDP). Hal tersebut menunjukan bahwa pelaksanaan audit internal dan kualitas pelaporan keuangan di RSUD Kota Banjar belum maksimal. Penelitian ini menggunakan metode penelitian deskriptif, sedangkan popoulasi dalam penelitian ini adalah Satuan Pengawas Internal (SPI) dan Bagian Keuangan, yang meliputi Kepala Bagian Keuangan beserta sub-subnya, yang berjumlah sebanyak 16 orang. Karena jumlah populasi kurang dari 100, maka seluruh populasi dijadikan sampel penelitian. Metode analisis data yang dipakai dalam penelitian ini adalah metode analisa kuantitatif, di mana untuk mencapai tujuan penelitian yaitu menganalisis pengaruh audit internal terhadap kualitas pelaporan keuangan adalah dengan menggunakan analisis regresi sederhana. Hasil penelitian menunjukan bahwa pelaksanaan audit internal dan kualitas pelaporan keuangan di RSUD Kota Banjar sudah sangat baik. Sejalan dengan hipotesis dan penelitian terdahulu, hasil pengujian di RSUD Kota Banjar menunjukan bahwa terdapat pengaruh yang signifikan audit internal terhadap kualitas pelaporan keuangan.

Kata kunci: audit internal; kualitas pelaporan keuangan.

 


Keywords


audit internal; kualitas pelaporan keuangan.

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DOI: https://doi.org/10.17509/jpak.v6i2.15917

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