ANALISIS SPIRITUAL INTELLIGENCE INTERNAL AUDITOR DALAM RANGKA PENYUSUNAN LAPORAN AUDIT PADA PT BANK X, Tbk DI SURABAYA
Abstract Views:
103 times
PDF - FULL TEXT Downloads:
133 times
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.
Downloads
Download data is not yet available.
References
Ahmad, Z., dan Taylor, D. 2009. Commitment to Independence by Internal Auditors: The Effects of Role Ambiguity and Role Conflict. Managerial Auditing Journal, Vol. 24 Iss 9, hal 899-925.
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.
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)
- Articles published in CALYPTRA are licensed under a Creative Commons Attribution-ShareAlike 4.0 International license. You are free to copy, transform, or redistribute articles for any lawful purpose in any medium, provided you give appropriate credit to the original author(s) and the journal, link to the license, indicate if changes were made, and redistribute any derivative work under the same license.
- Copyright on articles is retained by the respective author(s), without restrictions. A non-exclusive license is granted to CALYPTRA to publish the article and identify itself as its original publisher, along with the commercial right to include the article in a hardcopy issue for sale to libraries and individuals.
- By publishing in CALYPTRA, authors grant any third party the right to use their article to the extent provided by the Creative Commons Attribution-ShareAlike 4.0 International license.
