Ramadhan, Auliana (2022) ANALISIS KINERJA AUDITOR INTERNAL DALAM PENYELESAIAN KREDIT BERMASALAH PADA PT BANK IBK CABANG SLIPI. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
Penelitian ini dilakukan dengan tujuan untuk mengetahui bagaimana kinerja auditor internal dalam hal penyelesaian kredit bermasalah pada Bank IBK cabang slipi. Penelitian ini merupakan penelitian deskriptif dengan pendekatan kualitatif. Metode pengumpulan data yang terkait dengan masalah penelitian dilakukan dengan menggunakan metode wawancara, kuesioner, dan dokumentasi. Teknik analisis data yang digunakan adalah mengembangkan deskripsi yang dalam prosesnya mengembangkan kerangka kerja deskriptif. Metode kualitatif dilakukan dengan mendeskripsikan kinerja auditor internal dalam kaitannya dengan penyelesaian kredit bermasalah. Hasil Penelitian ini menunjukkan bahwa kinerja Auditor Internal dalam Penyelesaian Kredit Bermasalah Pada Bank IBK cabang slipi belum efektif. Hal ini ditunjukkan (1) bahwa kebijakan manajemen atas pemberian tugas dan wewenang pada auditor internal telah sesuai dengan prosedur dan standar auditor internal yang ada, yaitu dimana posisi auditor internal telah dalam struktur organisasi yang independen atau terpisah kedudukannya dari semua kegaiatan operasi dalam perusahaan. (2) Bentuk pengendalian dan pengawasan yang dilakukan oleh auditor internal pada Bank IBK cabang slipi adalah dengan melakukan semua fungsi audit internal seperti compliance, dimana auditor internal melakukan pengecekan sekaligus melakukan penilaian ketaatan karyawan bagian kredit setiap harinya atas prosedur kredit yang telah ditetapkan. Verification, Auditor internal pada Bank IBK cabang slipi telah melakukan pengecekan secara rutin atas kesesuaian data nasabah yang telah tercatat dalam sistem komputer di Bank IBK cabang slipi, Evaluation, dimana auditor internal selalu melakukan evaluasi atas temuan-temuan auditnya dalam hal kegiatan kredit. (3) Kinerja Auditor Internal Belum dilaksanakan secara efektif di Bank IBK cabang slipi. Hal ini bisa dilihat dari presentase Non Perfoming Loan (NPL) hanya turun 1% dalam kurun 1 periode hal ini Bank IBK cabang slipi tingkat Kredit bermasalahnya masih dikatakan tinggi. This research was conducted in order to determine how is the performance of auditors in terms of settlement of non-performing loans at Bank IBK slipi Branch. This research is a descriptive qualitative approach. Data collection Method related to the research conducted using interviews, questionnaires, and documentation. The data analysis technique that was used is to bring a description of the process of develop a framework descriptive. Qualitative methods is performed by describing the performance of the internal auditor in relation to the settlement of non-performing loans. The results of this study indicate that the performance of the Internal Auditor in the Settlement of Non-performing Loans at the Slipi Branch IBK Bank has not been effective. This is shown (1) that management's policy on assigning duties and authority to internal auditors is in accordance with existing internal auditor procedures and standards, namely where the position of the internal auditor is in an independent organizational structure or separated from all operating activities within the company. (2) The form of control and supervision carried out by the internal auditor at Bank IBK Slipi branch is to perform all internal audit functions such as compliance, where the internal auditor checks as well as assesses the obedience of the credit department employees every day on the credit procedures that have been determined. Verification, Internal auditor at Bank IBK Slipi branch has carried out routine checks on the suitability of customer data that has been recorded in the computer system at Bank IBK Slipi branch, Evaluation, where the internal auditor always evaluates audit findings in terms of credit activities. (3) Internal Auditor Performance has not been implemented effectively at Bank IBK Slipi branch. This can be seen from the percentage of Non-Performing Loans (NPL) which only decreased by 1% in 1 period.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Kinerja, Auditor internal, Kredit bermasalah | ||||||||
| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Auliana Ramadhan | ||||||||
| Date Deposited: | 09 Nov 2022 06:45 | ||||||||
| Last Modified: | 09 Nov 2022 06:45 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/8814 |
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