Pengaruh Penaksiran Risiko (Risk Assessment) Terhadap Tingkat Materialitas Pada PT. Kereta Api Indonesia (Persero)

Oleh : Dini Wahyu Hapsari, Politeknik Pos Indonesia

Publikasi pada : Proceeding Seminar Nasional Akuntansi - Bisnis (SNAB) 2012, 27 Maret 2012, ISSN : 2252-3936

ABSTRACK
PT. Kereta Api Indonesia (Persero) is one of the rail transportation companies and is a state-owned enterprises in Indonesia. In financial reporting, PT. Kereta Api Indonesia (Persero) require internal watchdog in an attempt to prevent the high level of materiality. There are many factors that influence the level of materiality such as risk assessment, which is one component of internal control. Based on these two research aims to determine how the risk assessment; how the level of materiality; how to influence the assessment of risks (risk assessment) the level of materiality to the PT. Kereta Api Indonesia (Persero) Bandung. The research method used is associative causal research methods, with a case study approach. Primary data obtained from questionnaires with a sample of 25 respondents.Methods of data analysis using the calculation Product Moment Correlation, simple linear regression, coefficient of determination, and the t test for testing done with the help of SPSS software version 18.00.
From the results obtained the results that there is a positive relationship between risk assessment the level of materiality. Based on a correlation coefficient of 0.544, and included in current relationships. The regression coefficient of variable risk assessment (X) of 0.569. The coefficient of determination of 29.6% against the level of materiality. As for the t test with a standard error of 5%, obtained tcount to variable X by Y by 2.753 to 2.101 for the Ttablepartially contained significant effect between risk assessment (risk assessment) the level of materiality.
From the above conclusion can be said that the assessment of risk at PT. Kereta Api Indonesia (Persero) has been classified as high and adequate. Risk assessment has also been classified as very good. To improve the assessment of risk, then the internal auditor should be more rigorous in auditing and conducted in accordance with auditing standards applicable in the PT. Kereta Api Indonesia (Persero). Companies need to evaluate risk assessment to the level of materiality can be managed properly.
Keyword : Penaksiran Risiko, Materialitas, Kereta Api Indonesia

1.Pendahuluan
Perusahaan memiliki visi dan misi dalam menjalankan perusahaan. Dan itu adalah pacuan untuk menghasilkan profitabilitas yang sebesar-besarnya demi kemajuan perusahaan. Kinerja karyawan pun diharapkan dapat meningkatkan kinerja perusahaan dalam mencapai hasil yang diharapkan dan semua perencanaan jangka pendek maupun jangka panjang dapat dijalankan dengan sebaik-baiknya.

Di dalam Undang-undang 19/2003 mengenai BUMN diatur lebih lanjut dalam PP 45/2005 perihal Pendirian, Pengurusan, Pengawasan dan Pembubaran BUMN, mengenai eksistensi, tugas dan tanggung jawab, serta pelaporan SPI. Pada setiap Persero dibentuk satuan pengawas internal yang merupakan aparat pengawas internal (STPI, 2003 : 20). Satuan pengawasan internal pada BUMN dibentuk berdasarkan Peraturan Pemerintah No. 3 tahun 1983 tentang Tata Cara Pembinaan dan Pengawasan Perusahaan Jawatan (Perjan), Perusahaan Umum (Perum), dan Perusahaan Perseroan (Persero), bahwa pengawasan intern membantu pimpinan . . . .. . . . .. . . . . . . . . . . . . (baca selengkapnya)

Artikel Lengkap dikompilasi oleh/ HUBUNGI :

Kanaidi, SE., M.Si  (Penulis “Buku Dasar-Dasar PERIKLANAN”, Service Quality and Motivation Trainer, Dosen Marketing Management,  Praktisi Bisnis)

email : kanaidi@yahoo.com atau kanaidi963@gmail.com atau kanaidi@poltekpos.ac.id

Jln. Sariasih No. 54 BANDUNG 40151

HP. 08122353284 - 087822984716  Telp/Fax. 022-4267749

PIN BBm : 27CBC148      

Facebook : Kanaidi Ken & Kanaidi Ken Part II

-------------------------------------------------------------

Disamping itu, .........MUNGKIN Anda/ teman Anda BUTUH ini?
Kami memiliki beberapa Artikel/Jurnal tentang :

·         Jurnal “ICT” … click di http://ken-ict.blogspot.com/

·         Jurnal “Corporate Image” … click di http://ken-image1.blogspot.com/

·         Jurnal “Customer Value” … click di http://www.ken-value.blogspot.com/

·         Jurnal “Customer Loyalty” … click di http://ken-loyalty.blogspot.com/

·         Jurnal “Brand & Merek” … click di http://ken-merek.blogspot.com/

·         Jurnal “Service Quality” … click di http://ken-servqual1.blogspot.com/

·         Jurnal “MARKETING & BUSINESS” … click di http://ken-promark.blogspot.com/

·         Jurnal “Customer Satisfaction” … click di http://ken-kepuasan.blogspot.com/

·         Jurnal “Personal Selling” … click di http://ken-selling.blogspot.com/

·         Jurnal “Corporate Culture” … click di http://ken-culture.blogspot.com/

·         Jurnal “Customer Relationship Management (CRM)” … click di http://ken-crm.blogspot.com/

·         Jurnal “DELPHI METHOD” … click di http://ken-delphi.blogspot.com/

·         Jurnal “Kewirausahaan (Entrepreneurship)” … click di http://ken-entrepreneurship.blogspot.com/

·         Business Plan dan Marketing Plan… click di http://ken-businessplan.blogspot.com/

·         Artikel “Competitive Strategy” … click di http://ken-persaingan.blogspot.com/

·         Jurnal “Customer Behavior (Perilaku Konsumen)”… click di http://ken-behavior.blogspot.com/

·         Jurnal “LKMS (Lembaga Keuangan Mikro Syariah)”… click di http://lkmsnetkas.blogspot.com/

·         Artikel “Dunia PERIKLANAN” … click di http://ken-iklan.blogspot.com/

·         Artikel “QFD (Quality Function Deployment)” … click di http://ken-qfd.blogspot.com/

·         Artikel “STP (Segmenting, Targeting, & Positioning)”  … click di http://ken-stp.blogspot.com/

·         Jurnal “e-COMMERCE”....click di http://ken-international.blogspot.com/

·         Jurnal “BALANCED SCORECARD”....click di http://ken-keuangan.blogspot.com/

·         Jurnal “MANAJEMEN SDM” .....click di http://ken-msdm.blogspot.com/

·         Jurnal “CUSTOMER TRUST”.....click di  http://www.ken-trust.blogspot.com/

·         Jurnal “Good Corporate Governance (GCG)” … click di http://ken-gcg.blogspot.com/

·         Jurnal “CSR”  … click di http://ken-csr1.blogspot.com/

·         Jurnal “MEREK (Brand)”  … click di http://ken-merek.blogspot.com/

·         Jurnal “PERIKLANAN (Advertising)”  … click di http://ken-iklan.blogspot.com atau di http://ken-iklan1.blogspot.com/ atau di http://ken-iklan2.blogspot.com/ atau di http://ken-iklani.blogspot.com/

·         Jurnal “Manajemen Retail”  … click di http://ken-retail.blogspot.com/

·         Jurnal “Komunikasi Pemasaran Terpadu (IMC)”  … click di http://ken-imc.blogspot.com/

·         Jurnal “Internal Marketing” … click di http://ken-im.blogspot.com/

·         Jurnal “EXPERIENTIAL MARKETING”  … click di http://ken-experiental.blogspot.com/

·         “Peluang BISNIS ONLINE” secara Sederhana……MINAT?... coba lihat (click) dulu di http://formulabisnis.com/?id=ken_kanaidi

. . . . . . . . . . . . . (baca selengkapnya)

E:\K A N A I D I\Data\My Docu\aKEN\PENELITIAN\Call Paper\SNAB 2012_UTAMA\4. Auditing_ISSN 2252-3936