PERAN AUDITOR INTERNAL DALAM MANAJEMEN RISIKO

THE ROLE OF THE INTERNAL AUDITORS IN RISK MANAGEMENT

ABSTRACT

The purpose of the research is to analyze the role of internal auditors in risk management, to analyze the role that internal auditors permit in risk management, and to analyze the role that internal auditors are not allowed in risk management at BUMN Banks in Bengkulu City. This research is a qualitative descriptive study. The sample in this research are all internal auditors of PT Bank Negara Indonesia Tbk, PT Bank Rakyat Indonesia (Persero) Tbk, PT Bank Tabungan Negara and PT Bank Mandiri (Persero) Tbk. Informant in this research is Auditor 2 person BUMN Bank. Informant determination technique in this research using pourposive sampling. The results showed that the role of auditors perform the core role of internal audit at Bengkulu State-owned Bank obtained value of 4.19 in the high category. The highest average score of 4.30 is evaluating the risk management process and the lowest value of 3.95 is evaluating the reporting on the status of key risks and controls, and the role of auditor performs another additional role in Bengkulu State-owned Bank obtained value of 3.64 in high category. The highest average score of 3.90 is the management training on how to respond to risk and the lowest value of 3.30 is to facilitate the identification and evaluation of risks and the role of auditors perform the role that should not be at BUMN Bengkulu Bank obtained value of 3.85 in the high category. The highest average score of 3.90 is assuring risk management, making decisions on risk responses, and risk management accountability and the lowest value of 3.80, which regulates risk appetite and implements risk management processes.

Keyword : The Role of Internal Auditors In Risk

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PERAN AUDITOR INTERNAL DALAM MANAJEMEN RISIKO

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ABSTRAK

Penelitian ini merupakan penelitian deskriptif kualitatif. Sampel dalam penelitian yaitu seluruh auditor internal PT Bank Negara Indonesia Tbk, PT Bank Rakyat Indonesia (Persero) Tbk, PT Bank Tabungan Negara, dan PT Bank Mandiri (Persero) Tbk. Informan dalam penelitian ini adalah Auditor 2 orang Bank BUMN. Teknik penentuan informan dalam penelitian ini menggunakan pourposive sampling. Informan dalam penelitian ini dibatasi hanya 2 orang perwakilan auditor dari 2 Bank BUMN Bengkulu, karena 2 orang informan tersebut sudah mewakili 50% dari populasi. Dalam analisis statistik deskriptif. Hasil penelitian menunjukkan bahwa peran auditor melakukan peran inti audit internal pada Bank BUMN Bengkulu diperoleh nilai sebesar 4,19 dalam katagori tinggi. Nilai rata-rata tertinggi sebesar 4.30 yaitu mengevaluasi proses managemen risiko dan nilai-rata terendah sebesar 3.95 yaitu mengevaluasi pelaporan mengenai status dari risiko-risiko kunci dan pengendalian, dan peran auditor melakukan peran tambahan lain pada Bank BUMN Bengkulu diperoleh nilai sebesar 3,64 dalam katagori tinggi. Nilai rata-rata tertinggi sebesar 3.90 yaitu pelatihan managemen tentang cara merespons risiko dan nilai-rata terendah sebesar 3.30 yaitu memfasilitasi identifikasi dan evaluasi risiko serta peran auditor melakukan peran yang tidak boleh pada Bank BUMN Bengkulu diperoleh nilai sebesar 3,85 dalam katagori tinggi. Nilai rata-rata tertinggi sebesar 3.90 yaitu menjamin managemen risiko, membuat keputusan pada respons risiko, dan akuntabilitas managemen risiko dan nilai-rata terendah sebesar 3.80 yaitu mengatur penerimaan risiko (risk appetite) dan menerapkan proses managemen risiko.

Kata Kunci : Peran Auditor Internal Dalam Risiko