Judul Penelitian:
PENGARUH AUDIT OPERASIONAL TERHADAP EFEKTIVITAS
PENGENDALIAN INTENAL PERSEDIAAN OBAT-OBATAN PADA
RUMAH SAKIT SENTRA MEDIKA CIKARANG
Diterima dan Disetujui oleh Panitia Ujian Skripsi di Program Studi Akuntansi
Fakultas Ekonomi Universitas Advent Indonesia sebagai Persyaratan
Akhir untuk Memperoleh Gelar Sarjana Akuntansi (S. Ak)
(Dr.Romulo Sinabutar,SE,MBA)
Pembimbing
1
HALAMAN PERNYATAAN NON-PLAGIASI
Saya yang bertanda tangan di bawah ini, telah menyusun suatu karya
ilmiah skripsi dengan judul:
PENGARUH AUDIT OPERASIONAL TERHADAP EFEKTIVITAS
PENGENDALIAN INTENAL PERSEDIAAN OBAT-OBATAN PADA
RUMAH SAKIT SENTRA MEDIKA CIKARANG
Pristine Hollysa S
2
ABSTRAK
Disusun oleh :
Pristine Hollysa S
NIM: 1632110
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ABSTRACT
Written by:
Pristine Hollysa S
NIM: 1632110
This study aims to determine the effect of operational audits on the effectiveness
of internal control of the supply of medicines in the medical center of Cikarang.
This research was conducted using descriptive statistical methods, correlation
coefficient analysis, determination test, hypothesis testing, and simple regression
analysis. Data for this study were obtained from questionnaires. The primary data
will be processed using SPSS, then concluded. Based on the results of data
processing it is known that operational audits have an average of 4.15, and an
average internal control effectiveness of 4.2744. The average value indicates that
the operational audit of the effectiveness of internal inventory controls medicine
has been done very well. Based on statistical calculations the correlation
coefficient of r = 0.584 which means there is a strong and positive relationship
between operational audits on the effectiveness of internal control of drug
supplies. Hypothesis test results found that there is a significant influence
between operational audit and the effectiveness of internal control of drug
supplies
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KATA PENGANTAR
Puji syukur kepada Tuhan Yang Maha Esa karena berkat dan rahmat-Nya
Pada saat saya menulis penelitian ini, saya sadar bahwa saya masih banyak
pihak, seperti bantuan berupa saran, bimbingan dan motivasi dalam menulis
penelitian ini. Maka saat ini penulis ingin menyampaikan terima kasih sebesar-
besarnya kepada pihak yang telah membantu saya dalam penulisan penelitian ini,
yaitu kepada:
2. Ibu Mila Susanti, S.E, M.M selaku Ketua Prodi Akuntansi dan ketua
3. Ibu Lorina Sudjiman, BSC, MBA, selaku anggota penguji yang telah
menyusun skripsi.
5
4. Bapak Harman Malau, S.Th, S.E, M.M, Ph.D, selaku dekan Fakultas
5. Orang tua dan keluarga tercinta yang selalu mendukung dan mendoakan
Semoga Tuhan memberikan berkat yang melimpah bagi semua pihak yang
telah berbaik hati terlibat penyusunan skripsi ini, penulis sangat menyadari
kedepannya
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DAFTAR ISI
Halaman
HALAMAN PENGESAHAN........................................................................ i
PERNYATAAN NON PLAGIASI ............................................................... ii
ABSTRAK....................................................................................................... iii
UCAPAN TERIMA KASIH.......................................................................... v
DAFTAR ISI................................................................................................... vii
DAFTAR TABEL........................................................................................... x
DAFTAR GAMBAR...................................................................................... xi
DAFTAR LAMPIRAN................................................................................... xii
BAB I PENDAHULUAN............................................................................ 1
1.1 Latar Belakang Penelitian......................................................... 1
1.2 Identifikasi Masalah.................................................................. 4
1.3 Makud dan Tujuan Penelitian................................................... 4
1.4 Kegunaan Penelitian................................................................. 5
1.5 Ruang Lingkup dan Pembatasan Masalah................................ 6
BAB II DASAR TEORI............................................................................... 7
2.1 Audit Operasional .................................................................... 7
2.1.1 Pengertian Audit Operasional.......................................... 7
2.1.2 Jenis-Jenis Audit Operasional.......................................... 8
2.1.3 Tujuan Audit Operasional................................................ 9
2.1.4 Kualifikasi Auditor.......................................................... 10
2.1.5 Tahap-Tahap Audit Operasional...................................... 11
2.2 Efektivitas................................................................................. 15
2.2.1 Pengertian Efektivitas...................................................... 16
2.2.2 Pengukuran Efektivitas.................................................... 16
2.3 Pengendalian Internal............................................................... 17
2.3.1 Pengertian Pengendalian Internal................................... 18
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2.3.2 Tujuan Pengendalian Internal.......................................... 20
2.3.3 Komponen Pengendalian Internal.................................... 21
2.3.4 Prinsip-Prinsip Pengendalian Internal............................. 26
2.3.5 Keterbatasan Pengendalian Internal................................ 29
2.4 Persediaan................................................................................. 31
2.4.1 Pengertian Persediaan...................................................... 31
2.4.2 Jenis-Jenis Persediaan...................................................... 32
2.4.3 Pencatatan Persediaan...................................................... 34
2.5 Pengaruh Audit Operasional terhadap Efektivitas Pengendalian
Internal Persediaan Obat-Obatan.............................................. 35
2.6 Penelitian Terdahulu................................................................. 37
2.7 Kerangka Pemikiran................................................................. 38
2.8 Hipotesis Penelitian.................................................................. 40
BAB III METODOLOGI PENELITIAN..................................................... 41
3.1 Desain Penelitian...................................................................... 41
3.2 Populasi dan Sampel Penelitian................................................ 42
3.3 Definisi Operasional dan Pengukuran...................................... 43
3.4 Instrumen Penelitian................................................................. 43
3.4.1 Pengujian Kualitas Data .............................................. 45
3.5 Teknik Pengumpulan Data....................................................... 50
3.6 Teknik Pengelolaan dan Analisis Data..................................... 51
3.6.1 Analisis Statistik Deskriptif.......................................... 51
3.6.2 Uji Analisis Koefisien Korelasi.................................... 52
3.6.3 Uji Analisis Regresi Linear Sederhana......................... 53
3.6.4 Analisis Koefisien Determinasi.................................... 53
3.6.5 Uji Hipotesis................................................................. 54
3.7 Etika Penelitian......................................................................... 55
BAB IV HASIL PENELITIAN DAN PEMBAHASAN................................ 56
4.1 Audit Operasional pada Rumah Sakit Sentra Medika Cikarang 56
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4.1.1 Audit Pendahuluan........................................................... 56
4.1.2 Review dan Pengujian terhadap pengendalian manajemen 57
4.1.3 Audit Lanjutan................................................................. 60
4.1.4 Pelaporan .................................................................... 61
4.1.5 Tindak Lanjut................................................................... 62
4.2 Efektivitas Pengendalian Internal Persediaan obat-obatan....... 64
4.2.1 Lingkungan Pengendalian............................................... 65
4.2.2 Penaksiran Risiko Oleh Manajemen................................ 66
4.2.3 Aktivitas Pengendalian.................................................... 67
4.2.4 Informasi dan Komunikasa.............................................. 68
4.2.5 Pemantauan .................................................................... 70
4.3 Pengaruh Audit Operasional terhadap Efektivitas Pengendalian
Internal Persediaan Obat-Obatan pada Rumah Sakit
Sentra Medika .................................................................... 72
4.3.1 Analisis Koefisien Korelasi............................................. 73
4.3.2 Uji Analisis Regresi Linear Sederhana............................ 73
4.3.3 Analisis Koefisien Determinasi ...................................... 74
4.3.4 Uji Hipotesis.................................................................... 75
BAB V KESIMPULAN DAN SARAN.......................................................... 77
5.1 Kesimpulan............................................................................... 77
5.2 Saran......................................................................................... 79
DAFTAR PUSTAKA………………………….............................................. 80
LAMPIRAN…………………………............................................................ 82
BIODATA ……………………………………............................................... 101