daftar pustaka audit manajemen prosedur dan...

DAFTAR PUSTAKA

Bayangkara, IBK. 2011. Audit Manajemen Prosedur dan Implementasi, Salemba Empat: Jakarta. .

Boynton, William. C & Raymond. N Johnson. 2006. Modern Auditing.

California: MC Graw Hill. Darmawi, Herman .2010. Manajemen Resiko. Bumi Aksara: Jakarta.

Diyanti, Anin. 2012. Analisis Pengaruh Faktor Internal dan Eksternal Terhadap Terjadinya Non-Performing Loan. Skripsi Universitas Diponegoro, Semarang.

Fahmi, Irham dan Yogi Lavianti H. 2010. Manajemen Resiko. Teori Kasus Dan

Solusi. Pustaka Alvabet: Jakarta. Jayanti, Kurnia Dwi. 2013. Analisis Faktor-Faktor yang Mempengaruhi Non

Performing Loan. Skripsi Universitas Diponegoro, Semarang. Mowen, Jhon C dan Minor Michael. 2006. Perilaku Konsumen (Jilid 1, Edisi

kelima). Erlangga: Jakarta.

Rusydi. 2012. Struktur Pengendalian Intern Dalam Audit. http://Rusydi5.wordpress.com/2012/06/11/struktur-pengendalian-intern-dalam-audit. Siregar, Sofyan. 2013. Metode Penelitian Kuantitatif. Edisi Pertama. Kencana

Prenadamedia Group: Jakarta. Sugiyono. 2010. Metode Penelitian Pendekatan Kuantitatif, Kualitatif, dan

R&D. Alfabeta: Bandung. Tampubolon, Robert. 2005. Risk and System Based Internal Auditing, 1st

Edition. Elex Media Komputindo: Jakarta 85. Tunggal, Amin Widjaja. 2013. Pengantar Risk-Based Audit. Harvarindo;

Jakarta.

Zulhendra, 2011. Risk Based Internal Auditing. http://zulhendra-audit-watch.blogspot.com/2011/04/risk-based-internal-auditing sebuah.html, diakses 10 Januari 2015.

UNIVERSITAS MEDAN AREA

http://rusydi5.wordpress.com/2012/06/11/struktur-pengendalian-intern-dalam-audithttp://rusydi5.wordpress.com/2012/06/11/struktur-pengendalian-intern-dalam-audithttp://zulhendra-audit-watch.blogspot.com/2011/04/risk-based-internal-auditingsebuah.htmlhttp://zulhendra-audit-watch.blogspot.com/2011/04/risk-based-internal-auditingsebuah.html

LAMPIRAN 1 QUESTIONER


1. Apakah analisis kredit yang diterapkan perusahaan sudah tepat ? a. Tepat b. Tidak tepat

2. Bagaimana pengawasan atau pemantauan terhadap kredit yang disalurkan oleh perusahaan? a. Ketat b. Tidak ketat

3. Tingkat suku bunga yang diterapkan oleh perusahaan tergolong : a. Tinggi b. Rendah

4. Kebijakan yang disarankan oleh auditor dan diterapkan oleh perusahaan terhadap kredit yang tertunggak: a. Efektif b. Tidak Efektif


LAMPIRAN 2 TABULASI JAWABAN RESPONDEN


bobot jawaban responden bulan februari-april 2015

Responden Pertanyaan

p1 p2 p3 p4 1 1 0 0 1 2 1 1 1 1 3 1 1 1 0 4 1 1 0 1 5 1 1 0 1 6 0 1 1 1 7 1 1 1 0 8 1 0 1 1 9 0 1 1 1

10 1 1 0 1 11 1 1 0 1 12 1 1 0 0 13 1 0 0 1 14 1 1 0 1 15 0 1 0 1 16 1 1 0 0 17 1 1 0 1 18 1 0 0 1 19 1 1 0 1 20 1 1 1 0 21 0 0 1 1 22 1 0 1 1 23 1 1 0 1 24 1 1 0 1

Total 20 18 9 19 66

Rasio Tabulasi Jawaban

Responden

(66/96)x 100% = 68,75%


bobot jawaban responden bulan november 2014 -januari 2015


p1 p2 p3 p4 1 1 1 0 1 2 1 0 1 1 3 1 1 1 0 4 0 1 1 1 5 1 1 0 1 6 0 0 1 1 7 1 1 1 0 8 1 1 0 1 9 1 1 1 0

10 1 0 1 1 11 0 1 1 1 12 1 1 0 1 13 1 1 1 1 14 0 1 1 1 15 1 1 1 0 16 1 0 1 1 17 1 1 1 0 18 1 1 0 1 19 1 1 1 0 20 1 0 1 1 21 1 1 1 0 22 1 0 1 1 23 1 1 0 1 24 1 1 1 0

Total 20 18 18 16 72


Responden

(72/96)x 100% = 75,00%


bobot jawaban responden bulan agustus - oktober 2014


p1 p2 p3 p4 1 0 1 1 1 2 1 0 1 1 3 1 1 0 1 4 1 1 1 0 5 0 1 1 1 6 1 0 1 1 7 1 1 0 1 8 1 1 1 0 9 0 1 1 1

10 1 0 1 1 11 1 1 0 1 12 1 1 1 0 13 0 1 1 1 14 1 0 1 1 15 1 1 0 1 16 1 1 1 0 17 0 1 1 1 18 1 0 1 1 19 1 1 0 1 20 1 1 1 0 21 0 1 1 1 22 1 0 1 1 23 1 1 0 1 24 1 1 1 0

Total 18 18 18 18 72


Responden

(72/96)x 100% = 75,00%


bobot jawaban responden bulan mei - juli 2014


p1 p2 p3 p4 1 1 1 1 0 2 1 0 1 1 3 1 1 0 1 4 0 1 1 1 5 1 0 1 1 6 1 1 1 0 7 1 1 0 1 8 0 1 1 1 9 1 0 1 1

10 1 1 1 0 11 1 1 0 1 12 0 1 1 1 13 1 1 1 0 14 1 1 0 1 15 1 0 1 1 16 0 1 1 1 17 1 1 1 0 18 1 0 1 1 19 0 1 1 1 20 1 1 0 1 21 1 0 1 1 22 1 1 1 1 23 1 1 1 1 24 1 1 1 1

Total 19 18 19 19 75


Responden

(75/96)x 100% = 78,12%


bobot jawaban responden bulan februari - april 2014


p1 p2 p3 p4 1 1 0 1 1 2 0 1 1 1 3 1 0 1 1 4 1 1 1 1 5 0 1 1 1 6 1 0 1 1 7 0 1 1 1 8 1 1 0 1 9 1 1 1 1

10 0 1 1 1 11 1 0 1 1 12 0 1 1 1 13 1 1 0 1 14 1 1 1 1 15 0 1 1 1 16 1 0 1 1 17 0 1 1 1 18 1 1 1 0 19 0 1 1 1 20 1 0 1 1 21 1 1 1 1 22 0 1 1 1 23 1 1 0 1 24 1 0 1 1

Total 15 17 21 23 76


Responden

(75/96)x 100% = 79,16%


bobot jawaban responden bulan november 2013 - januari 2014


p1 p2 p3 p4 1 1 1 1 1 2 1 1 1 0 3 1 1 0 1 4 1 1 1 0 5 0 1 1 1 6 1 0 1 1 7 1 1 0 1 8 1 1 1 0 9 0 1 1 1

10 1 0 1 1 11 1 1 0 1 12 1 1 1 0 13 0 1 1 1 14 1 1 1 0 15 1 1 0 1 16 1 1 1 0 17 1 1 0 1 18 1 0 1 1 19 1 1 0 1 20 1 1 1 0 21 0 1 1 1 22 1 0 1 1 23 1 1 0 1 24 1 1 1 0

Total 20 20 17 16 73


Responden

(73/96)x 100% = 76,04 %


bobot jawaban responden bulan Agustus - oktober 2013


p1 p2 p3 p4 1 1 0 1 1 2 0 1 1 1 3 1 0 1 0 4 1 1 0 1 5 1 1 0 1 6 0 1 1 1 7 1 1 1 0 8 1 0 1 1 9 1 1 1 1

10 1 1 0 1 11 1 1 0 1 12 1 1 1 0 13 1 0 1 1 14 1 1 0 1 15 0 1 1 1 16 1 1 1 0 17 1 1 0 1 18 1 0 1 1 19 1 1 0 1 20 1 1 1 0 21 0 0 1 1 22 1 0 1 1 23 1 1 0 1 24 1 1 0 1

Total 20 17 15 19 71


Responden

(71/96)x 100% = 73,95%


bobot jawaban responden bulan mei - juli 2013


p1 p2 p3 p4 1 1 1 0 1 2 1 1 1 1 3 1 1 1 0 4 1 1 0 1 5 1 1 0 1 6 0 1 1 1 7 1 1 1 0 8 1 0 1 1 9 0 1 1 1

10 1 1 0 1 11 1 1 0 1 12 1 1 1 0 13 1 0 1 1 14 1 1 0 1 15 0 1 1 1 16 1 1 0 1 17 1 1 0 1 18 1 0 1 1 19 1 1 0 1 20 1 1 1 0 21 0 0 1 1 22 1 0 1 1 23 1 1 0 1 24 1 1 0 1

Total 20 19 13 20 72


Responden

(72/96)x 100% = 75,00%


bobot jawaban bulan februari - april 2013


p1 p2 p3 p4 1 1 0 0 1 2 1 1 1 1 3 1 1 1 0 4 1 1 0 1 5 1 1 0 1 6 0 1 1 1 7 1 1 1 0 8 1 0 1 1 9 0 1 1 1

10 1 1 0 1 11 1 1 0 1 12 1 1 0 0 13 1 0 0 1 14 1 1 0 1 15 0 1 0 1 16 1 1 0 0 17 1 1 0 1 18 1 0 0 1 19 1 1 0 1 20 1 1 1 0 21 1 0 1 1 22 1 0 1 1 23 1 1 0 1 24 1 1 0 1

Total 21 18 9 19 67


Responden

(67/96)x 100% = 69,79%


bobot jawaban responden bulan november 2012 - januari 2013


p1 p2 p3 p4 1 1 0 0 1 2 1 1 1 1 3 1 1 1 0 4 1 1 0 1 5 1 1 0 1 6 0 1 1 1 7 1 1 1 0 8 1 0 1 1 9 0 1 1 1

10 1 1 0 1 11 1 1 0 1 12 1 1 0 0 13 1 0 1 1 14 1 1 1 1 15 0 1 1 1 16 1 1 1 0 17 1 1 1 1 18 1 0 0 1 19 1 1 0 1 20 1 1 1 0 21 1 0 1 1 22 1 0 1 1 23 1 1 0 1 24 1 1 0 1

Total 21 18 14 19 72


Responden

(72/96)x 100% = 75,00%


bobot jawaban responden bulan agustus-oktober 2012


p1 p2 p3 p4 1 1 0 0 1 2 1 1 1 1 3 1 1 1 0 4 1 1 0 1 5 1 1 0 1 6 0 1 1 1 7 1 1 1 0 8 1 0 1 1 9 0 1 1 1

10 1 1 0 1 11 1 1 1 1 12 1 1 1 0 13 1 0 1 1 14 1 1 1 1 15 0 1 1 1 16 1 1 1 0 17 1 1 1 1 18 1 0 0 1 19 1 0 1 1 20 1 1 1 0 21 1 0 1 1 22 1 1 1 0 23 1 0 1 1 24 1 1 0 1

Total 21 17 18 18 74


Responden

(74/96)x 100% = 77,08%


bobot jawaban repsonden bulan mei-juli 2012


p1 p2 p3 p4 1 1 0 0 1 2 1 1 1 1 3 1 1 1 0 4 1 1 0 1 5 1 1 1 1 6 0 1 1 1 7 1 1 1 0 8 1 0 1 1 9 0 1 1 1

10 1 1 0 1 11 1 1 1 1 12 1 1 0 0 13 1 0 1 1 14 1 1 0 1 15 0 1 0 1 16 1 1 1 0 17 1 1 0 1 18 1 0 1 1 19 1 1 0 1 20 1 1 1 0 21 1 0 1 1 22 1 0 1 1 23 0 1 1 1 24 1 1 0 1

Total 20 18 15 19 72


Responden

(72/96)x 100% = 75,00%


LAMPIRAN 3 HASIL UJI DATA STATISTIK


Variables Entered/Removeda

Model Variables

Entered

Variables

Removed

Method

1 AIBRb . Enter

a. Dependent Variable: NPL

b. All requested variables entered.

Model Summaryb

Model R R Square Adjusted R

Square

Std. Error of the

Estimate

Durbin-Watson

1 ,458a ,210 ,131 3,66546 ,586

a. Predictors: (Constant), AIBR

b. Dependent Variable: NPL

ANOVAa

Model Sum of Squares df Mean Square F Sig.

1

Regression 35,723 1 35,723 2,959 ,134b

Residual 134,356 10 13,436

Total 170,079 11


b. Predictors: (Constant), AIBR

Coefficientsa

Model Unstandardized Coefficients Standardized

Coefficients

t Sig.

B Std. Error Beta

1 (Constant) 18,475 27,531 ,671 ,517 AIBR -,600 ,368 ,458 2,631 ,000



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