PENGARUH PENERAPAN TOTAL QUALITY MANAGEMEN (TQM) TERHADAP FUNGSI AUDIT INTERNAL PADA PJB. UNIT PEMBANGKIT GRESIK)
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Institusion
Universitas Pembangunan Nasional Veteran Jawa Timur
Author
Vivian Dena, Anabrita
Subject
HF5657.4 Managerial accounting
Datestamp
2011-10-24 01:14:13
Abstract :
Internal control in large-scale enterprises is difficult, this is because many members of the company. For that implementation is still required as hard as any effective internal controls and efficient way to achieve company goals. The purpose of internal audit is to systematically manage and evaluate internal control within the company. Internal control and performance of management is very, important, because it became a core player in a company. Internal audit activities to test and assess the effectiveness and adequacy of the existing system of internal control within the company. The purpose of this study, among others, to test and analyze the influence of the focus of the customer, continuous improvement and employee empowerment of the internal audit function. The variables of this study is the focus on customer (X1), continuous improvement (X2), employee empowerment (X3) and the internal audit function (Y). Tekni measurement of these variables using the semantic differential scale. this study population is the entire top, middle and lower managers PJB Gresik Power Units, amounting to 63 individuals, Yamane entered the formula obtained after the sample number as many as 49 people manager. To determine the influence of independent variables on the dependent variable using linear regression test. Based on the results of testing and analysis has been done, it can be concluded as follows: a focus on the customer variable (X1), continuous improvement (X2), and employee empowerment (X3) simultaneously affect the value of the internal audit function (Y). Focus on the customer variable (X1), and continuous improvement (X2) partially affect the value of the internal audit function (Y), while the variable employee empowerment (X3) had no effect partially to the value of the internal audit function (Y).
Internal control in large-scale enterprises is difficult, this is because many members of the company. For that implementation is still required as hard as any effective internal controls and efficient way to achieve company goals. The purpose of internal audit is to systematically manage and evaluate internal control within the company. Internal control and performance of management is very, important, because it became a core player in a company. Internal audit activities to test and assess the effectiveness and adequacy of the existing system of internal control within the company. The purpose of this study, among others, to test and analyze the influence of the focus of the customer, continuous improvement and employee empowerment of the internal audit function. The variables of this study is the focus on customer (X1), continuous improvement (X2), employee empowerment (X3) and the internal audit function (Y). Tekni measurement of these variables using the semantic differential scale. this study population is the entire top, middle and lower managers PJB Gresik Power Units, amounting to 63 individuals, Yamane entered the formula obtained after the sample number as many as 49 people manager. To determine the influence of independent variables on the dependent variable using linear regression test. Based on the results of testing and analysis has been done, it can be concluded as follows: a focus on the customer variable (X1), continuous improvement (X2), and employee empowerment (X3) simultaneously affect the value of the internal audit function (Y). Focus on the customer variable (X1), and continuous improvement (X2) partially affect the value of the internal audit function (Y), while the variable employee empowerment (X3) had no effect partially to the value of the internal audit function (Y).
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