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ABSTRAK
ABSTRAK
Tujuan penelitian ini adalah untuk mengetahui peranan pemeriksaan operasional dalam
memahami pelaksanaan kegiatan pembelian barang dagang pada PT.X dan mendeteksi
berbagai kelemahan yang timbul, memperoleh keyakinan bahwa kegiatan pembelian
barang dagang PT.X telah beroperasi dengan efektif dan efisien, memberikan saran dan
rekomendasi perbaikan yang berguna bagi manajemen, khususnya fungsi pembelian
perusahaan.
Dalam penelitian ini, penulis menggunakan metode analisis deskriptif melalui penelitian
lapangan (observasi, wawancara, dan kuesioner) dan penelitian kepustakaan. Data-data
tersebut kemudian diolah dengan menggunakan SPSS
Dari uraian diatas, penulis membuat hipotesis sebagai berikut: “Pemeriksaan operasional
memiliki peran yang signifikan dalam meningkatkan efektivitas dan efisiensi pembelian
barang dagang”. Hasil dari analisa penelitian yaitu berdasarkan spearman menunjukkan
terdapat peranan yang signifikan pada pemeriksaan operasional dalam meningkatkan
efektivitas dan efisiensi pembelian barang dagang, yang artinya PT.X telah
melaksanakan pemeriksaan operasional dengan benar, dan tepat atas pembelian barang
dagang.
Analisa tersebut kemudian diuji dengan menggunakan tabel t. Dari hasil penelitian
berdasarkan tarif nyata (α) = 0,05 dan derajat kebebasan (dk) = N -2=28, maka diperoleh
tabel t sebesar 2,048 yang berarti angka sig. (2-tailed) dari spearman hitung sebesar
10.451 berada dalam daerah penerimaan Hi. Maka dapat disimpulkan bahwa hipotesis
yang diajukan penulis diterima, artinya Pemeriksaan operasional memiliki peran
yang signifikan dalam meningkatkan efektivitas dan efisiensi pembelian barang
dagang. Dengan kata lain, pemeriksaan operasional PT.X telah diterapkan dengan
benar, tepat serta bermanfaat untuk menemukan kelemahan-kelemahan yang ada
sehingga bisa diberikannya saran perbaikan untuk kemajuan perusahaan.
Kata-kata kunci: pemeriksaan operasional, efektifitas dan efisiensi, pembelian
barang dagang
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Universitas Kristen Maranatha
ABSTRACT
The purpose of this study was to determine the role of inspection in understanding the
implementation of operational activities in PT.X purchase merchandise and to detect
weaknesses that arise, gain confidence that their purchases of merchandise PT.X has
been operating effectively and efficiently, providing advice and recommendations for
improvement that useful for management, especially corporate purchasing function.
In this study, the authors use the method of descriptive analysis through field research
(observation, interviews, and questionnaires) and the research literature. The data was
then processed using the SPSS.
From the description above, the authors make the following hypothesis: "The search
operation has a significant role in improving the effectiveness and efficiency of the
purchase of merchandise." The results of the analysis is based on spearman research
shows there is a significant role in the examination of operational effectiveness and
efficiency in the purchase of merchandise, which means PT.X has implemented
operational checks correctly, and on the purchase of merchandise.
Analysis is then tested using the t table. From the results of studies based on real rates
(α) = 0.05 and degrees of freedom (df) = N 2 = 28, then obtained a table t of 2.048
which means the number sig. (2-tailed) of spearman count of 10 451 are in the reception
area Hi. It can be concluded that the authors put forward the hypothesis is accepted,
meaning that operational tests have a significant role in improving the effectiveness and
efficiency of purchasing merchandise. In other words, operational checks PT.X
implemented correctly, appropriate and useful to find the weaknesses that exist that
could provide suggestions for improvement for the company's progress.
Key words: inspection operations, effectiveness and efficiency, the purchase of
merchandise
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DAFTAR ISI
HALAMAN JUDUL............................................................................................. i
HALAMAN PENGESAHAN ............................................................................... ii
SURAT PERNYATAAN KEASLIAN SKRIPSI................................................. iii
KATA PENGANTAR .......................................................................................... iv
ABSTRACT ............................................................................................................ vi
ABSTRAK ............................................................................................................ vii
DAFTAR ISI ......................................................................................................... viii
DAFTAR GAMBAR ............................................................................................ xv
DAFTAR TABEL ................................................................................................. xvi
DAFTAR LAMPIRAN.........................................................................................xviii
BAB I : PENDAHULUAN
1.1 Latar Belakang Peneltian ................................................................... 1
1.2 Indentifikasi Masalah ......................................................................... 3
1.3 Maksud dan Tujuan Penelitian ........................................................... 4
1.4 Kegunaan Penelitian........................................................................... 4
BAB II : KAJIAN PUSTAKA, KERANGKA PEMIKIRIAN, DAN
PENGEMBANGAN HIPOTESIS
2.1 Kajian Pustaka ................................................................................................. 6
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2.1.1 Auditing ......................................................................................... 6
2.1.1.1 Definisi Auditing ................................................................... 6
2.1.1.2 Macam – Macam Audit.......................................................... 9
2.1.2 Program Audit ............................................................................... 11
2.1.3 Pemeriksaan Dalam Audit............................................................. 13
2.1.3.1 Jenis - Jenis Pemeriksaan ....................................................... 13
2.1.4 Pemeriksaan Operasional ............................................................... 15
2.1.4.1 Tujuan Pemeriksaan Operasional ........................................... 17
2.1.4.2 Manfaat Pemeriksaan Operasional ........................................ 18
2.1.4.3 Jenis – Jenis Pemeriksaan Operasional .................................. 20
2.1.4.4 Pelaksanaan Pemeriksaan Operasional .................................. 22
2.1.4.5 Ruang Lingkup Pemeriksaan Operasional ............................ 23
2.1.4.6 Keterbatasan Pemeriksaan Operasional ................................ 25
2.1.4.7 Penentuan Kriteria Pemeriksaan Operasional ....................... 26
2.1.4.8 Tahap – Tahap Pemeriksaan Operasional ............................. 28
2.1.4.9 Perbedaan Pemeriksaan Operasional Dan Pemeriksaan Keuangan
............................................................................................................................... 31
2.1.5 Pengertian Efisiensi Dan Efektifitas Pembelian ............................ 32
2.1.5.1 Pengertian Pembelian ............................................................. 33
2.1.5.2 Tujuan Pembelian.................................................................. 34
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2.1.5.3 Prosedur Pembelian................................................................ 35
2.1.5.4 Proses Pembelian ................................................................... 38
2.1.5.5 Hubungan Bagian Pembelian Dengan Bagian Lain .............. 40
2.1.5.6 Tujuan Pemeriksaan Operasional atas Bagian Pembelian .... 42
2.1.6 Persediaan ..................................................................................... 43
2.1.6.1 Pengertian Persediaan ............................................................ 43
2.1.6.2 Jenis – Jenis Persediaan ........................................................ 44
2.1.7 Pengaruh Pemeriksaan Operasional terhadap Efektifitas dan Efisiensi
................................................................................................................. 45
2.1.8 Hipotesis Penelititan ..................................................................... 50
BAB III : OBJEK DAN METODE PENELITIAN
3.1 OBJEK PENELITIAN .................................................................................... 51
3.2 METODE PENELITIAN ................................................................................ 51
3.2.1 Variabel Penelitian ......................................................................... 51
3.2.1.1 Variabel Penelitian X Dan Y .................................................. 51
3.2.1.2 Operasionalisasi Variabel ....................................................... 52
3.2.2 Populasi Dan Sample Penelitian .................................................... 54
3.2.2.1 Populasi .................................................................................. 54
3.2.2.2 Sampel Penelitian ................................................................... 55
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3.2.2.3 Teknik Sampling ..................................................................... 55
3.2.3 Jenis Data ....................................................................................... 56
3.2.4 Teknik Pengumpulan Data............................................................. 56
3.3 METODE ANALISIS DATA ......................................................................... 57
3.4 TEKNIK PENGEMBANGAN INSTRUMEN ............................................... 58
3.5 UJI VALIDITAS DAN RELIABILITAS INSTRUMEN .............................. 59
3.5.1 Validitas Instrumen .......................................................................... 59
3.5.2 Reliabilitas Instrumen ...................................................................... 60
3.5.3 Analisis Regresi Linier ..................................................................... 61
3.5.4 Koefisien Determinasi ...................................................................... 62
3.5.5 Pengujian Hipotesis .......................................................................... 62
3.5.6 Menentukan Ho Dan Ha................................................................... 66
3.5.7 Penarikan Kesimpulan...................................................................... 67
BAB IV : HASIL PENELITIAN DAN PEMBAHASAN
4.1 SEJARAH PERUSAHAAN ........................................................................... 69
4.1.1 Sejarah Singkat Perusahaan ........................................................... 69
4.1.1.1 Kegiatan Dan Bidang Usaha Perusahaan ............................... 69
4.1.1.2 Struktur Organisasi Dan Uraian Tugas Perusahaan ............... 70
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4.2 TERDAPAT PEMERIKSAAN OPERASIONAL YANG BAIK DALAM
PERUSAHAAN .................................................................................................... 86
4.2.1 Pemeriksaan Operasional ............................................................... 86
4.2.1.1 Memadainya Pemeriksaan Operasional ................................. 86
4.2.1.2 Program Pemeriksaan............................................................. 87
4.2.1.3 Tahap Pemeriksaan ................................................................ 89
4.2.1.4 Laporan Hasil Audit ............................................................... 91
4.2.1.5 Tindak Lanjut ......................................................................... 92
4.3 TERCAPAINYA EFEKTIFITAS DALAM PEMBELIAN BARANG DAGANG
............................................................................................................................... 93
4.3.1 Penilaian Efektifitas Pembelian Barang Dagang ........................... 93
4.3.1.1 Prosedur Permintaan Barang Dagang .................................... 93
4.3.1.2 Prosedur Pembelian Barang Dagang ...................................... 95
4.3.1.3 Prosedure Penerimaan Barang Dagang .................................. 95
4.3.1.4 Prosedur Pencatatan Kewajiban Dan Pencatatan Kas ............ 96
4.4 HASIL PENELITIAN ..................................................................................... 97
4.5 PEMBAHASAN ............................................................................................. 98
4.5.1 Uji Validitas Dan Reliabilitas Kuesioner ....................................... 98
4.5.1.1 Uji Validitas ........................................................................... 98
4.5.1.2 Uji Reliabilitas........................................................................ 102
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4.5.2 Analisis Deskriptif Data Penelitian ................................................ 102
4.5.2.1 Pengaruh Pemeriksaan Operasional ....................................... 103
4.5.2.1.1 Sub Indikator Independensi ............................................ 105
4.5.2.1.2 Sub Indikator Kompetensi .............................................. 107
4.5.2.1.3 Sub Indikator Program Pemeriksaan .............................. 110
4.5.2.1.4 Sub Indikator Tahap Audit ............................................. 114
4.5.2.2 Efektifitas Dan Efisiensi Pembelian Barang Dagang ............ 121
4.5.2.2.1 Sub Indikator Pemeriksaan Prosedur Pemrosesan Order
Pembelian Barang Dagang ............................................................ 123
4.5.2.2.2 Sub Indikator Pemeriksaan Prosedur Penerimaan Barang
Dagang ........................................................................................... 127
4.5.2.2.3 Sub Indikator Pemeriksaan Prosedur Pengakuan Kewajiban
....................................................................................................... 133
4.5.2.2.4 Sub Indikator Pemeriksaan Prosedur Pencatatan Kas .... 136
4.5.3 Analisis Pengaruh Pemeriksaan Operasional Terhadap Efektifitas Dan
Efisiensi Pembelian Barang Dagang ....................................................... 138
4.5.3.1 Analisis Koefisien Korelasi Product Moment........................ 139
4.5.3.2 Analisis Persamaan Regresi Linier Sederhana ....................... 140
4.5.3.3 Analisis Koefisien Determinasi .............................................. 141
4.5.3.4 Pengujian Hipotesis ................................................................ 142
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BAB V : KESIMPULAN DAN SARAN
5.1 KESIMPULAN ............................................................................................... 144
5.2 SARAN ........................................................................................................... 145
DAFTAR PUSTAKA...........................................................................................147
LAMPIRAN
DAFTAR RIWAYAT HIDUP PENULIS (CURRICULUM VITAE)
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DAFTAR GAMBAR
Gambar 2.1.7 Kerangka Konseptual Pemikiran Penulis ....................................... 49
Gambar 4.51 Model Summary .............................................................................. 139
Gambar 4.52 Coefficients ..................................................................................... 140
Gambar 4.53 Summary ......................................................................................... 141
Gambar 4.54 Coefficients ..................................................................................... 142
Gambar 4.55 Kurva Hipotesisi Uji t-dua pihak .................................................... 143
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DAFTAR TABEL
Tabel 2.1.4 Perbedaan Pemeriksaan Operasional dengan Pemeriksaan
Keuangan…………………………………………………………………………31
Tabel 3.2 Operasionalisasi Variabel.. ................................................................... .52
Tabel 4.1 Rekapitulasi Hasil Uji Validitas Pengaruh Pemeriksaan Operasional (X)..
............................................................................................................................... .99
Tabel 4.2 Rekapitulasi Hasil Uji Efektifitas Dan Efisiensi Pembelian Barang Dagang
(Y).. ....................................................................................................................... .100
Tabel 4.3 Rekapitulasi Hasil Uji Reliabilitas Kuesioner Penelitian.. ................... .102
Tabel 4.4 Tanggapan Responden Tentang Pengaruh Pemeriksaan Operasional (X)..
............................................................................................................................... .104
Tabel 4.5 Tanggapan Responden Tentang Independensi.. .................................... .105
Tabel 4.8 Tanggapan Responden Tentang Kompetensi.. ...................................... .108
Tabel 4.12 Tanggapan Responden Tentang Program Pemeriksaan Audit.. .......... .111
Tabel 4.17 Tanggapan Responden Tentang Tahapan Audit.. ............................... .114
Tabel 4.28 Tanggapan Responden Tentang Efektifitas Dan Efisiensi Pembelian Barang
Dagang (Y).. .......................................................................................................... .122
Tabel 4.29 Pemeriksaan Prosedur Pemrosesan Order Pembelian
Barang Dagang.. ................................................................................................... .124
Tabel 4.34 Pemeriksaan Prosedur Penerimaan Barang Dagang.. ......................... .127
Tabel 4.44 Pemeriksaan Prosedur Pengakuan Kewajiban.. .................................. .134
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Tabel 4.47 Pemeriksaan Prosedur Pencatatan Kas.. ............................................. 136
Tabel 4.50 Koefisien Dan Taksirannya.. ............................................................... 139
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DAFTAR LAMPIRAN
Lampiran A : Struktur Organisasi
Lampiran B : Surat Keterangan Penelitian
Lampiram C : Kuesioner
Lampiran D : Hasil Kuesioner
Lampiran E: Hasil SPSS
Lampiran F: Tabel - t
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