PENGARUH KUALITAS AUDIT TERHADAP KEPUASANPENGGUNA JASA INTERNAL AUDITORDI PERTAMINA
Bibliographic record
Abstract
Pengaruh Kualitas Audit Terhadap Kepuasan Pengguna Jasa Internal Auditor di Pertamina Tujuan dari penelitian ini adalah untuk mendapatkan bukti empiris pengaruh dari faktor-faktor kualitas audit yaitu industry expertise, responsiveness, technical competence, idependence, due care, quality commitment, executive involvement, field work conduct, ethical standards, dan skepticism terhadap kepuasan pihak manajemen sebagai pengguna jasa internal auditor di Pertamina. Responden dalam penelitian ini adalah manajemen menengah Pertamina yang berada di Unit-unit Pertamina daerah di Indonesia. Pengumpulan data dilakukan melalui lcuesioner dan dilakukan secara sampling sedangkan tehnik pengambilan sampel dilakukan secara purposive. Jumlah kuesioner yang dijawab dan memenuhi syarat untuk diolah adalah sebanyak 82 buah dari 140 yang dikirimkan. Dad analisis regresi dimana kepuasan manajemen sebagai fariabel dependen dan faktor kualitas audit sebagai variabel independen diperoleh nilai sebesar 26.876 dengan tingkat signifikasi 0,0000 (kurang dari 0,0001), hal ini berarti variabel independen secara bersama-sama memiliki pengaruh yang signifikan terhadap variabel dependen atau faktor kualitas audit dari internal auditor berpengaruh terhadap kepuasan pihak manajemen sebagai pengguna jasa internal auditor. Nilai Adjusted R Square dari hasil penelitian ini adalah sebesar 0,762. Hal ini berarti 76,20 persen dari faktor yang menentukan kepuasan pihak manajemen terhadap jasa internal auditor dapat dijelaskan oleh faktor kualitas audit di dalam model penelitian ini, sedangkan selebihnya yaitu sebesar 23,80 persen disebabkan oleh faktor-faktor lain di luar penelitian ini. Dad 10 variabel kualitas audit yang digunakan dalam penelitian ini sebanyak 6 variabel yaitu industry expertise responsiveness, independence, fielwork conduct, executive involvement dan skepticism beperpengaruh signifikan terhadap kepuasan pihak manajemen, sedangkan 4 atribut lainnya yang tidak berpengaruh signifikan yaitu technical competence, due care, quality comitment, dan ethical standards. Terdapat satu variabel yang mempunyai kesimpulan paling berbeda dengan penelitian Behn yaitu variabel skepticism, dalam penelitian ini variabel tersebut mempunyai pengaruh positif signifikan terhadap kepuasan manajemen, sedangkan dalam penelitian Behn mempunyai pengaruh negatif terhadap kepuasan klien. Hal ini berarti bahwa rasa curiga atau prasangka negatif masih bisa diterima oleh pihak manajemen di Indonesia khususnya di Pertamina. Kemungkinannya hal ini dapat saja diartikan bahwa pihak manajemen menyadari masih adanya kelemahan di bagiannya.The Influence Of Audit Quality On The Satisfaction Of Users Of Internal Auditor Service In Pertamina The aim of this research is to obtain the empirical evidence about the influence of audit quality factors namely : industry expertise, responsiveness, technical competence, independence, due care, quality commitment, executive involvement, field work conduct, ethical standards, and scepticism toward the management side satisfaction as users of Internal Auditor service in Pertamina. In this research, respondents are Pertamina middle level management unit in Indonesia. The data collected by purposive sampling technique and questionnaire. After being distributed, there are 82 answered and valid questionnaires of 140 questionnaires. In the regression analysis, the management satisfaction as dependent variable and audit quality as independent variable, obtained F in the amount of 26.876 and its significant level is 0,0000 (les than 0,0001). So, it means that Independent Variable has a significant influence upon dependent variable or audit quality factors of the internal auditor has an influence toward the management side satisfaction as auditor service users. Based on the result of this research, Adjusted R Square is 0,762. It means that 76,20 % of the factors determining the management side satisfaction toward internal auditor sevice can be explained by the quality factors in research. However, the rest is 23,80 % caused by other factors outside this research. From 10 (ten) audit quality variables which are used in this research, only six variables have significantly positive influence toward the management side satisfaction, namely industry expertise, responsiveness, independence, fieldwork conduct, executive involvement and scepticism. However, four others is not significantly influenced, such as technical competence, due care, quality commitment, and ethical standards. The most different conclusion of Behn's research is scepticism variable. In this research, the variable has significantly positive influence toward the managementt satisfaction. Whereas, Behn's research has negative influence toward client satisfaction. In this case, it can be concluded that suspicious feeling can still be accepted by management side in Indonesia, especially in Pertamina. Perhaps this case means that management side realizes that they still have a lot of weaknesses in their divisions.
Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.
How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.002 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.001 | 0.001 |
| Science and technology studies | 0.002 | 0.000 |
| Scholarly communication | 0.002 | 0.001 |
| Open science | 0.000 | 0.001 |
| Research integrity | 0.000 | 0.001 |
| Insufficient payload (model declined to judge) | 0.051 | 0.009 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".