ANALISIS SPIRITUAL INTELLIGENCE INTERNAL AUDITOR DALAM RANGKA PENYUSUNAN LAPORAN AUDIT PADA PT BANK X, Tbk DI SURABAYA
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Keywords:
Auditor internal, laporan audit, kecerdasan spiritual
Abstract
Audit internal merupakan fungsi penilaian independen pada suatu badan usaha untuk mengatasi risiko. Salah satu tugas internal auditor adalah untuk menyusun laporan audit. Laporan audit memiliki tujuan untuk memberikan informasi dari hasil audit yang dilakukan oleh internal auditor. Diharapkan penyusunan laporan audit dapat dilakukan dengan lebih bagus dengan adanya kecerdasan spiritual yang dimiliki oleh internal auditor. Penelitian dilakukan dengan metode wawancara dan observasi kepada 10 orang staff divisi audit internal PT Bank X, Tbk di Surabaya. Hasil penelitian menunjukkan bahwa adanya pengaruh berupa peningkatan produktivitas dari internal auditor yang memiliki kecerdasan spiritual.
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References
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Rizzo, J. R., House, R. J. & Lirtzman, S. I. 1970. Role Conflict and Ambiguity in Complex Organizations. Administrative Science Quarterly, 15, hal. 150-163.
Sawyer, Lawrence B., Mortimer A. Dittenhofer. 1996. Sawyer’s Internal Auditing: The Practice of Modern Internal Auditing. Institute of Internal Auditors.
Chartered Institute of Internal Auditors. 2012. What is Internal Audit?: Information to Help You Understand the Role and Value of Internal Audit. London.
Gavin, T., Hammer, E. and Taylor, L. 1985. Job satisfaction of internal auditors. Internal Auditing, Vol. 1, Fall, hal. 64-73.
George, Mike. 2006. Practical Application of Spiritual Intelligence in the Workplace. Human Resource Management: International Digest, Volume 14 Iss. 5 hal. 4-5.
Idris, M.K. 2011. Overtime Effects of Role Stress on Psychological Strain among Malaysian Public University Academics. International Journal of Business and Social Science, Vol. 2 No. 9, hal. 154-161.
Ikatan Akuntansi Indonesia (IAI). 2004. Standar Profesional Akuntan Publik. Salemba Empat: Jakarta
Kahn, R., Wolfe, D., Quinn, R., Snoek, J., dan Rosenthal, R. (1964). Organizational Stress: Studies in Role Conflict and Ambiguity. New York: Wiley.
Larson, Linda Lee. 2004. Internal Auditors and Job Stress. Managerial Auditing Journal, Vol. 19 Issue 9 pp. 1119-1130.
Moeller, Robert R.. 2009. Brink’s Modern Internal Auditing: A Common Body of Knowledge. Wiley: New York
Nagy, A.L. and Cenker, W.J. 2002. An Assessment of The Newly Defined Internal Audit Function. Managerial Auditing Journal, Vol. 17 No. 3, hal. 130-137.
Rizzo, J. R., House, R. J. & Lirtzman, S. I. 1970. Role Conflict and Ambiguity in Complex Organizations. Administrative Science Quarterly, 15, hal. 150-163.
Sawyer, Lawrence B., Mortimer A. Dittenhofer. 1996. Sawyer’s Internal Auditing: The Practice of Modern Internal Auditing. Institute of Internal Auditors.
Published
2016-03-01
Section
Bidang Akuntansi (AK)
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