Pengaruh Political Connection dan Sistem Informasi terhadap Kinerja Auditor Internal (Survei pada Karyawan PT X Indonesia (Persero))

Muhammad Rheinaldi Dimas P; Pupung  Purnamasari

doi:10.29313/bcsa.v4i2.13375

Muhammad Rheinaldi Dimas P Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Islam Bandung
Pupung Purnamasari Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Islam Bandung

DOI: https://doi.org/10.29313/bcsa.v4i2.13375

Keywords: auditor internal, kinerja auditor, internal auditor

Abstract

Abstract. This study aims to examine the effect of political connection and information system on the performance of internal auditors of employees at PT X Indonesia (Persero). Internal auditors are an integral part of the company's organizational structure that function to provide continuous supervision and assessment. This study uses primary data obtained through questionnaires distributed to internal auditors at PT X Indonesia (Persero). Data analysis was performed using multiple linear regression. The research results show that political connections have no influence on the performance of internal auditors, while information systems have a strong influence on the performance of internal auditors. Apart from that, the results of the joint analysis of Political Connection and Information Systems on Internal Auditor Performance have a positive value and the level of influence is very strong and simultaneous.

Abstrak. Penelitian ini bertujuan untuk menguji pengaruh political connection dan sistem informasi terhadap kinerja auditor internal pada karyawan PT X Indonesia (Persero). Auditor internal merupakan bagian integral dari struktur organisasi perusahaan yang berfungsi memberikan pengawasan dan penilaian secara terus-menerus.Tanggung jawab auditor internal mencakup fokus pada potensi peristiwa di masa depan melalui evaluasi pengendalian internal yang berkelanjutan.Penelitian ini menggunakan data primer yang diperoleh melalui kuesioner yang disebarkan kepada auditor internal di PT X Indonesia (Persero). Analisis data dilakukan dengan menggunakan regresi linear berganda. Hasil penelitian bahwa political connection tidak terdapat pengaruh pada kinerja auditor internal, sedangkan sistem informasi mempunyai pengaruh yang kuat terhadap kinerja auditor internal. Selain itu hasil analisa secara bersama-sama Political Connection dan Sistem Informasi terhadap Kinerja Auditor Internal memiliki nilai positif dan tingkat pengaruhnya sangat kuat dan simultan.

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